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. 321 As Reported by the House Finance and Appropriations CommitteeAs Reported by the House Finance and Appropriations Committee
126th General Assembly | Regular Session | 2005-2006 |
| |
Senators Carey, Niehaus, Stivers, Roberts, Clancy, Austria, Fingerhut, Gardner, Harris, Hottinger, Spada, Padgett, Fedor, Mumper
Representatives Calvert, Trakas, Coley, Martin, Patton, T., Flowers
A BILL
To amend sections 122.151, 125.021, 126.02, 150.07, 173.27, 183.04, 183.05, 183.30, 3318.05, 3318.052, 3318.06, 3318.08, 3318.18, 3318.36, 3702.72, 3702.73, 3702.81, 3702.89, 3702.92, 5707.031, 5725.19, 5725.98, 5727.241, 5729.08, 5729.98, 5733.01, 5733.49, 5733.98, 5747.80, 5747.98, 5751.20, and 5751.21 and to enact sections 107.032, 107.033, 107.034, 107.035, 131.55, 131.56, 131.57, 131.58, 131.59, 131.60, 3318.051, 3318.063, and 3318.121 of the Revised Code, to amend Sections 209.63.39 and 312.27 of Am. Sub. H.B. 66 of the 126th General Assembly, and to amend Sections 203.09 and 209.63.57 of Am. Sub. H.B. 66 of the 126th General
Assembly, as subsequently amended, to provide for the distribution of money received by the state pursuant to the Tobacco Master Settlement Agreement by making appropriations for the biennium beginning July 1, 2006, and ending June 30, 2008, and to provide authorization and conditions for the operation of state programs.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 101.01. That sections 122.151, 125.021, 126.02, 150.07, 173.27, 183.04, 183.05, 183.30, 3318.05, 3318.052, 3318.06, 3318.08, 3318.18, 3318.36, 3702.72, 3702.73, 3702.81, 3702.89, 3702.92, 5707.031, 5725.19, 5725.98, 5727.241, 5729.08, 5729.98, 5733.01, 5733.49, 5733.98, 5747.80, 5747.98, 5751.20, and 5751.21 be amended and sections 107.032, 107.033, 107.034, 107.035, 131.55, 131.56, 131.57, 131.58, 131.59, 131.60, 3318.051, 3318.063, and 3318.121 of the Revised Code be enacted to read as follows:
Sec. 107.032. As used in sections 107.033 to 107.035 of the Revised Code: (A) "Aggregate general revenue fund appropriations" means all general revenue fund appropriations made by the general assembly except for the following:
(1) Appropriations of money received from the federal government;
(2) Appropriations made for tax relief or refunds of taxes and other overpayments;
(3) Appropriations of money received as gifts.
(B) "Rate of inflation" means the percentage increase or decrease in the consumer price index over a one-year period, based on the most recent consumer price index for all urban consumers, midwest region, all items, as determined by the bureau of labor statistics of the United States department of labor or, if that index is no longer published, a generally available comparable index.
(C) "Rate of population change" means the percentage increase or decrease in the population of this state over a one-year period, based on the most recent population data available for the state published by the bureau of the census of the United States department of commerce, or its successor in responsibility, in the population estimates program, or its successive equivalent. (D) "Recast fiscal year" means fiscal years 2012, 2016, 2020, and each fourth fiscal year thereafter.
Sec. 107.033. As part of the state budget the governor submits to the general assembly under section 107.03 of the Revised Code, the governor shall include the state appropriation limitations the general assembly shall not exceed when making aggregate general revenue fund appropriations for each respective fiscal year of the biennium covered by that budget. The aggregate general revenue fund appropriations the governor proposes in the state budget also shall not exceed those limitations for each respective fiscal year of the biennium covered by that budget.
(A) For fiscal year 2008, the state appropriation limitation is the sum of the following:
(1) The aggregate general revenue fund appropriations for fiscal year 2007; plus (2) The aggregate general revenue fund appropriations for fiscal year 2007 multiplied by either three and one-half per cent, or the sum of the rate of inflation plus the rate of population change, whichever is greater.
(B) For each fiscal year thereafter that is not a recast fiscal year, the state appropriation limitation is the sum of the following:
(1) The state appropriation limitation for the previous fiscal year; plus
(2) The state appropriation limitation for the previous fiscal year multiplied by either three and one-half per cent, or the sum of the rate of inflation plus the rate of population change, whichever is greater. (C) For each recast fiscal year, the state appropriation limitation is the sum of the following:
(1) The aggregate general revenue fund appropriations for the previous fiscal year; plus
(2) The aggregate general revenue fund appropriations for the previous fiscal year multiplied by either three and one-half per cent, or the sum of the rate of inflation plus the rate of population change, whichever is greater.
Sec. 107.034. (A)(1) The governor, in determining the state appropriation limitation for fiscal year 2008, shall use estimates regarding the aggregate general revenue fund appropriations for fiscal year 2007. For the first fiscal year of any biennium, the governor shall use the most recent published data available regarding the rates of inflation and population change. For the second fiscal year of any biennium, the governor shall use estimated rates of inflation and population change. (2) When determining the state appropriation limitations for each fiscal biennium after the 2008-2009 biennium that does not begin with a recast fiscal year, the governor shall update the rates of inflation and population change used in the determination of the state appropriation limitation for the second fiscal year of the previous biennium to reflect the most recent published data, shall recalculate that second fiscal year's limitation based on the update, and shall use the recalculated limitation for determining the state appropriation limitations for the ensuing biennium to be included in the budget submitted under section 107.03 of the Revised Code. (3) When determining the state appropriation limitations for each fiscal biennium after the 2008-2009 biennium that begins with a recast fiscal year, the governor shall update the rates of inflation and population change used in the determination of the state appropriation limitation for the second fiscal year of the previous biennium to reflect the most recent published data, and also shall update the aggregate general revenue fund appropriations amount for the second fiscal year of the previous biennium. The governor then shall recalculate that second fiscal year's limitation based on the updates and shall use the recalculated limitation for determining the state appropriation limitations for the ensuing biennium to be included in the budget submitted under section 107.03 of the Revised Code. (B) The governor may designate the director of budget and management to perform the governor's duties under this section.
Sec. 107.035. Any appropriation that, for fiscal year 2007, was an aggregate general revenue fund appropriation shall be considered an aggregate general revenue fund appropriation for each succeeding fiscal year with respect to the determination of the state appropriation limitation under section 107.033 of the Revised Code, even if it is made from a different fund. Any new general revenue fund appropriation made in a fiscal year after fiscal year 2007 shall be considered an aggregate general revenue fund appropriation for each succeeding fiscal year after it is first made with respect to the determination of the state appropriation limitation under section 107.033 of the Revised Code, even if it is made from a different fund.
Sec. 131.55. As used in sections 131.55 to 131.58 of the Revised Code, "aggregate general revenue fund appropriations" has the same meaning as under section 107.032 of the Revised Code.
Sec. 131.56. The general assembly shall not make aggregate general revenue fund appropriations for fiscal year 2008 and each fiscal year thereafter that exceed the state appropriation limitation determined for the respective fiscal year under section 107.033 of the Revised Code.
Sec. 131.57. Notwithstanding section 131.56 of the Revised Code, the general assembly may make aggregate general revenue fund appropriations for a fiscal year that exceed the state appropriation limitation for that fiscal year if either of the following apply:
(A) The excess appropriations are made in response to the governor's proclamation of an emergency concerning such things as an act of God, a pandemic disease, an infestation of destructive organisms, repelling invasion, suppressing insurrection, defending the state in time of war, or responding to terrorist attacks, and can be used only for that emergency.
(B) The general assembly passes a bill by an affirmative vote of two-thirds of the members of each house that does both of the following:
(1) Specifically identifies the purpose of each excess appropriation;
(2) States whether the appropriations are to be included as aggregate general revenue fund appropriations with respect to future determinations of the state appropriation limitation under section 107.033 of the Revised Code. Sec. 131.58. Neither of the following shall be included as aggregate general revenue fund appropriations with respect to the determination of the state appropriation limitation under section 107.033 of the Revised Code:
(A) Appropriations made under division (A) of section 131.57 of the Revised Code;
(B) Appropriations that are not to be included as aggregate general revenue fund appropriations pursuant to a bill passed under division (B) of section 131.57 of the Revised Code.
Sec. 131.59. Nothing in sections 107.032 to 107.035 or 131.55 to 131.58 of the Revised Code shall be construed to affect in any way the state's obligation to make debt service payments.
Sec. 131.60. Sections 107.032 to 107.035 and 131.55 to 131.58 of the Revised Code do not apply to reappropriations of the unexpended balances of appropriations that a state agency has encumbered prior to the close of a fiscal year.
Sec. 122.151. (A) An investor who proposes to make an investment of
money in an
Ohio entity may apply to an Edison center
for a tax credit under this section. The Edison center shall
prescribe the form of the application and any information that the investor
must submit with the application. The
investor shall include with the application a fee of two hundred
dollars. The center, within three weeks after receiving the
application, shall review it, determine whether the
investor should be recommended
for the tax credit, and send written notice of its initial
determination to the industrial technology and enterprise advisory
council and
to the investor. If the center determines the investor should not be
recommended for the tax credit, it
shall include in the notice the reasons for the
determination. Subject to divisions
(C) and
(D) of this section, an
investor is eligible for a tax credit if all of the following
requirements are met: (1) The investor's investment of money is in an Ohio entity engaged in
a
qualified trade or business. (2) The Ohio entity had
less than two million five hundred thousand dollars of gross revenue during
its most recently completed fiscal year or had a net book value
of less than two million five hundred thousand dollars at the end of that
fiscal year. (3) The investment takes the form of the purchase of
common or preferred stock, a membership interest, a partnership
interest, or any other ownership interest. (4) The amount of the investment for which the credit is being claimed
does not exceed
three hundred thousand dollars in the case of an investment in an EDGE business enterprise or in an Ohio entity located in a distressed area, or two hundred fifty thousand dollars in the case of an investment in any other Ohio entity. (5) The money invested is entirely at risk of loss, where
repayment depends upon the success of the business operations of
the Ohio entity. (6) No repayment of
principal invested will be
made for
at least three years from the date the investment is made. (7) The annual combined amount of any dividend and interest payments
to be made to
the investor will not exceed ten per cent of the amount of the
investment
for at least three years from the date the investment is made. (8) The investor is not an
employee with proprietary decision-making authority of the
Ohio entity in which the
investment of money is proposed, or related to such an
individual. The Ohio entity is
not an individual related to
the investor. For purposes of this
division, the industrial technology and enterprise advisory
council shall define "an employee with proprietary
decision-making authority." (9) The investor is not an insider. For the purposes of determining the net book value of an
Ohio entity under division
(A)(1) or (2) of this section, if the entity
is a member of an affiliated group, the combined net book values of all of the
members of that affiliated group shall be used. Nothing in division
(A)(6) or (7) of this section
limits or disallows the distribution to an investor in a
pass-through entity of a portion of the entity's profits
equal to the investor's federal, state, and local income tax
obligations attributable to the investor's allocable share of
the entity's profits. Nothing in division (A)(6) or (7) of this
section limits or disallows the sale by an investor of part or all of the
investor's interests in an Ohio
entity by way of a public offering of shares in the
Ohio entity. (B) A group of two but not
more than twenty investors, each of whom proposes to make an investment
of money in
the same Ohio entity, may submit an
application for tax credits under division
(A) of this section. The group
shall include with the application a fee of eight hundred dollars. The
application shall identify
each investor in the group and the amount of money each investor
proposes
to invest in the Ohio entity,
and shall name a contact person for the group. The Edison center,
within three weeks after receiving the application,
shall review it, determine whether each investor of the
group should be recommended
for a tax credit under the conditions set forth in
division (A) of this section,
and send written notice of its
determination to the industrial technology and enterprise advisory
council and
to the contact person. The center shall not recommend that a group of
investors receive a tax credit unless each investor is eligible under those
conditions. The center may disqualify from a group
any investor who is not eligible under the conditions and recommend that the
remaining group of investors receive the tax credit. If the center
determines the group
should not be recommended for the tax credit, it shall include in the notice
the reasons for the determination. (C) The industrial technology and enterprise advisory
council shall
establish from among its members a three-person
committee. Within four
weeks after the council receives a notice of
recommendation from an
Edison center, the committee shall review the
recommendation and issue a final determination of whether the investor or
group
is eligible for a tax credit under the conditions set forth in division
(A) of this section. The committee may require the
investor or
group to submit additional information to support the application. The vote
of
at least two members of the committee is necessary
for the
issuance of a
final determination or any other action of the
committee. Upon making the
final determination, the committee shall send
written notice of approval or
disapproval of the tax credit to the investor or group contact
person,
the
director of development, and
the Edison center. If the committee disapproves
the tax credit,
it shall include in the notice the reasons for the disapproval. (D)(1) The industrial technology and enterprise advisory
council
committee shall not approve more than one million
five hundred thousand dollars of investments in any one
Ohio entity. However, if a
proposed investment of money in an Ohio
entity has been approved but the investor does not actually make
the investment, the committee may reassign the
amount of that
investment to another investor, as long as the total amount
invested in the entity under this section does not exceed one
million five hundred thousand dollars. If the one-million-five-hundred-thousand-dollar limit for an
Ohio entity has not yet been
reached and an application proposes an investment of money that would
exceed the limit for that entity, the committee
shall
send written notice to the investor, or for a group, the
contact
person, that the investment cannot be approved as requested.
Upon receipt of the notice, the investor or group may amend the
application to propose an investment of money that does not exceed the
limit. (2) Not more than twenty thirty million dollars of tax credits
shall be issued under sections 122.15 to 122.154 of the
Revised
Code. (E) If an investor makes an approved investment of less than
two hundred fifty thousand dollars in any Ohio entity other than an EDGE business enterprise or in an Ohio entity located in a distressed area, the investor may apply for
approval of another investment of money in that entity, as long as the
total amount invested in that entity by the investor under this section does
not exceed two hundred fifty thousand dollars. If an investor makes an approved investment of less than three hundred thousand dollars in an EDGE business enterprise or in an Ohio entity located in a distressed area, the investor may apply for approval of another investment of money in that entity, as long as the total amount invested in that entity by the investor under this section does not exceed three hundred thousand dollars. An investor who
receives approval of an investment of money as part of a group may
subsequently apply on an individual basis for approval of an
additional investment of money in the Ohio entity. (F) The industrial technology and enterprise advisory council
committee shall approve or disapprove tax credit
applications
under this section in the order in which they are received by the
council. (G) The director of development may disapprove any application recommended by
an
Edison center and approved by the industrial technology and enterprise advisory
council committee, or may disapprove a
credit for which a tax credit certificate has been issued under section
122.152
of the Revised
Code, if the director determines that the
entity in which the applicant proposes to invest or has invested is not an
Ohio entity eligible to receive investments
that qualify for the credit. If the director disapproves an application, the
director shall certify the action to the investor, the
Edison center that recommended the
application, the industrial technology and enterprise advisory
council, and the
tax commissioner, together with a written explanation of the reasons for the
disapproval. If the director disapproves a tax credit after a tax credit
certificate is issued, the investor shall not claim the credit for the taxable
year that includes the day the director disapproves the credit, or for any
subsequent taxable year. The director of development, in accordance with section 111.15 of the Revised Code and
with the advice of the industrial technology and enterprise advisory council,
may adopt, amend, and rescind rules necessary to implement sections 122.15
to 122.154 of the Revised Code. (H) An Edison center shall use application
fees received under this section only for the costs of administering sections
122.15 to 122.154 of the Revised Code.
Sec. 125.021. (A) Except as to the military department, the general assembly, the
bureau of workers' compensation, the industrial commission, and institutions administered by boards of
trustees, the department of administrative services office of information technology may contract for,
operate, and superintend telephone, other telecommunication, and computer
services for state agencies. Nothing in this division precludes the bureau or the commission from contracting
with the department office to authorize the department office to contract for, operate, or superintend those services for the bureau or the commission.
(B)(1) As used in this division:
(a) "Active duty" means active duty pursuant to an executive order of the president of the United States, an act of the congress of the United States, or section 5919.29 or 5923.21 of the Revised Code.
(b) "Immediate family" means a person's spouse residing in the person's household, brothers and sisters of the whole or of the half blood, children, including adopted children and stepchildren, parents, and grandparents.
(2) The department of administrative services office of information technology may enter into a contract to purchase bulk long distance telephone services and make them available at cost, or may make bulk long distance telephone services available at cost under any existing contract the department office has entered into, to members of the immediate family of persons deployed on active duty so that those family members can communicate with the persons so deployed. If the department office enters into contracts under division (B)(2) of this section, it shall do so in accordance with sections 125.01 to 125.11 of the Revised Code and in a nondiscriminatory manner that does not place any potential vendor at a competitive disadvantage. (3) If the department office decides to exercise either option under division (B)(2) of this section, it shall adopt, and may amend, rules under Chapter 119. of the Revised Code to implement that division.
Sec. 126.02. The director of budget and management shall
prepare and submit to the governor, biennially, not later than
the
first day of January preceding the convening of the general
assembly, state budget estimates of revenues and expenditures for
each state fund and budget estimates for each state agency, except
such estimates as are required under section
126.022 of the
Revised Code. The
budget estimates for each state agency for
which direct
appropriations are proposed shall include the
following details: (A) Estimates of the operating budget; (B) Estimates of the subsidy appropriations necessary,
delineated by a distinct subsidy program; (C) Estimates for special purposes, delineated by a
distinct
special purpose program; (D) Estimates of appropriations necessary from each fund
in
reasonable detail to allow for adequate planning and oversight
of
programs and activities. In the preparation of state revenue and expenditure
estimates, the director of budget and management shall, not later
than the fifteenth day of September in the year preceding the
first regular session of the general assembly, distribute to all
affected state agencies the forms necessary for the preparation
of
budget requests, which shall be in the form prescribed by the
director in consultation with
the
legislative service commission
to procure information
concerning
the revenues and expenditures
for the preceding and
current
bienniums, an estimate of the
revenues and expenditures
of the
current fiscal year, and an
estimate of the revenues and
proposed
expenditures for the
respective agencies for the two
succeeding
fiscal years for which
appropriations have to be made.
Each such
agency shall, not later
than the first day of November,
file with
the director its
estimate of revenues and proposed
expenditures
for the succeeding
biennium. Each such agency shall, not later than the first day of
December, file with the chairperson of the finance
committees of
the
senate and house of representatives and the legislative
service commission a duplicate copy of such budget request. The budget request shall be accompanied by a statement in
writing giving facts and explanation of reasons for the items
requested. The director and the legislative
service
commission
may
make further inquiry and investigation as to any
item desired.
The director may approve, disapprove, or alter the
requests,
excepting those for the legislative and judicial
branches of the
state. The requests as revised by the director
constitute
the
state budget estimates of revenues and expenditures
which the
director is required to submit to the governor. The director shall determine a method to incorporate the principles of zero-based budgeting into the forms prescribed in this section. Sec. 150.07.
(A) For the purpose stated in section 150.01
of the Revised Code, the authority may authorize a lender to claim
one of
the refundable tax credits allowed under section 5707.031,
5725.19, 5727.241, 5729.08,
5733.49,
or 5747.80 of the Revised Code. The
credits shall be
authorized by a written contract with the lender.
The contract
shall specify the terms under which the lender may
claim the
credit, including the amount of loss, if any, the lender
must
incur before the lender may claim the credit; specify that
the
credit
shall not exceed
the amount of the loss; and specify
that
the lender may claim the
credit only for a loss certified by
a
program
administrator to the
authority under the procedures
prescribed
under division (B)(6) of
section 150.05 of the Revised
Code. (B) Tax credits may be authorized at any time after the
authority establishes the investment policy under section 150.03
of the Revised Code, but a tax credit so authorized may not be
claimed until the beginning of the fifth year after the authority
establishes the investment policy. A tax credit may not be
claimed after June 30, 2026.
(C)(1) Upon receiving certification of a lender's loss from
a
program administrator pursuant to the procedures in the
investment
policy, the authority shall issue a tax credit
certificate to the
lender, except as otherwise provided in
division (D) of this section.
(2) If the lender is a pass-through entity, as defined in section 5733.04 of the Revised Code, then each equity investor in the lender pass-through entity shall be entitled to claim one of the tax credits allowed under division (A) of this section for that equity investor's taxable year in which or with which ends the taxable year of the lender pass-through entity in an amount based on the equity investor's distributive or proportionate share of the credit amount set forth in the certificate issued by the authority. If all equity investors of the lender pass-through entity are not eligible to claim a credit against the same tax set forth in division (A) of this section, then each equity investor may elect to claim a credit against the tax to which the equity investor is subject to in an amount based on the equity investor's distributive or proportionate share of the credit amount set forth in the certificate issued by the authority. (3) The authority shall not issue a certificate until the lender, in the manner prescribed by the authority, or in the case of a lender pass-through entity, until each equity investor in that lender pass-through entity, elects to receive a refundable or nonrefundable tax credit. The election, once made, is irrevocable. The certificate shall state
the
amount of the credit, whether the credit is refundable or nonrefundable,
and
the calendar year,
under
section 5707.031, 5725.19, 5727.241,
or 5729.08, the tax
year,
under
section
5733.49,
or the taxable
year under
section
5747.80
of the Revised
Code, for
which the
credit may be
claimed.
The
authority, in
conjunction
with the tax
commissioner,
shall
develop
a system for
issuing tax credit
certificates
for the
purpose of
verifying
that any
credit claimed
is
a credit
issued
under this
section and
is
properly taken in
the
year specified in
the
certificate and in
compliance with
division
(B)
of
this
section. (D) The authority shall not, in any fiscal year, issue tax
credit certificates in a total amount exceeding twenty million
dollars. Sec. 173.27. (A) As used in this section:
(1) "Applicant" means a person who is under final consideration for employment with the office of the state long-term care ombudsperson program in a full-time, part-time, or temporary position that involves providing ombudsperson services to residents and recipients. "Applicant" includes, but is not limited to, a person who is under final consideration for employment as the state long-term care ombudsperson or the head of a regional long-term care ombudsperson program. "Applicant" does not include a person who provides ombudsperson services to residents and recipients as a volunteer without receiving or expecting to receive any form of remuneration other than reimbursement for actual expenses.
(2) "Criminal records check" has the same meaning as in section 109.572 of the Revised Code.
(B)(1) The state long-term care ombudsperson or the ombudsperson's designee shall request that the superintendent of the bureau of criminal identification and investigation conduct a criminal records check with respect to each applicant. However, if the applicant is under final consideration for employment as the state long-term care ombudsperson, the director of aging shall request that the superintendent conduct the criminal records check. If an applicant for whom a criminal records check request is required under this division does not present proof of having been a resident of this state for the five-year period immediately prior to the date the criminal records check is requested or provide evidence that within that five-year period the superintendent has requested information about the applicant from the federal bureau of investigation in a criminal records check, the ombudsperson, designee, or director shall request that the superintendent obtain information from the federal bureau of investigation as part of the criminal records check of the applicant. Even if an applicant for whom a criminal records check request is required under this division presents proof of having been a resident of this state for the five-year period, the ombudsperson, designee, or director may request that the superintendent include information from the federal bureau of investigation in the criminal records check.
(2) A person required by division (B)(1) of this section to request a criminal records check shall do both of the following:
(a) Provide to each applicant for whom a criminal records check request is required under that division a copy of the form prescribed pursuant to division (C)(1) of section 109.572 of the Revised Code and a standard fingerprint impression sheet prescribed pursuant to division (C)(2) of that section, and obtain the completed form and impression sheet from the applicant;
(b) Forward the completed form and impression sheet to the superintendent of the bureau of criminal identification and investigation.
(3) An applicant provided the form and fingerprint impression sheet under division (B)(2)(a) of this section who fails to complete the form or provide fingerprint impressions shall not be employed in any position for which a criminal records check is required by this section.
(C)(1) Except as provided in rules adopted by the director of aging in accordance with division (F) of this section and subject to division (C)(2) of this section, the office of the state long-term care ombudsperson may not employ a person in a position that involves providing ombudsperson services to residents and recipients if the person has been convicted of or pleaded guilty to any of the following:
(a) A violation of section 2903.01, 2903.02, 2903.03, 2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34, 2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11, 2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21, 2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36, 2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13, 2925.22, 2925.23, or 3716.11 of the Revised Code.
(b) A violation of an existing or former law of this state, any other state, or the United States that is substantially equivalent to any of the offenses listed in division (C)(1)(a) of this section.
(2)(a) The office of the state long-term care ombudsperson program may employ conditionally an applicant for whom a criminal records check request is required under division (B) of this section prior to obtaining the results of a criminal records check regarding the individual, provided that the state long-term care ombudsperson, ombudsperson's designee, or director of aging shall request a criminal records check regarding the individual in accordance with division (B)(1) of this section not later than five business days after the individual begins conditional employment.
(b) The office of the state long-term care ombudsperson program shall terminate the employment of an individual employed conditionally under division (C)(2)(a) of this section if the results of the criminal records check request under division (B) of this section, other than the results of any request for information from the federal bureau of investigation, are not obtained within the period ending sixty days after the date the request is made. Regardless of when the results of the criminal records check are obtained, if the results indicate that the individual has been convicted of or pleaded guilty to any of the offenses listed or described in division (C)(1) of this section, the office shall terminate the individual's employment unless the office chooses to employ the individual pursuant to division (F) of this section. Termination of employment under this division shall be considered just cause for discharge for purposes of division (D)(2) of section 4141.29 of the Revised Code if the individual makes any attempt to deceive the office about the individual's criminal record.
(D)(1) The office of the state long-term care ombudsperson program shall pay to the bureau of criminal identification and investigation the fee prescribed pursuant to division (C)(3) of section 109.572 of the Revised Code for each criminal records check conducted pursuant to a request made under division (B) of this section.
(2) The office of the state long-term care ombudsperson program may charge an applicant a fee not exceeding the amount the office pays under division (D)(1) of this section. The office may collect a fee only if the office notifies the applicant at the time of initial application for employment of the amount of the fee.
(E) The report of any criminal records check conducted pursuant to a request made under this section is not a public record for the purposes of section 149.43 of the Revised Code and shall not be made available to any person other than the following:
(1) The individual who is the subject of the criminal records check or the individual's representative;
(2) The state long-term care ombudsperson, ombudsperson's designee, director of health aging, or the ombudsperson, designee, or director's representative;
(3) If the state long-term care ombudsperson designates the head or other employee of a regional long-term care ombudsperson program to request a criminal records check under this section, a representative of the office of the state long-term care ombudsperson program who is responsible for monitoring the regional program's compliance with this section;
(4) A court, hearing officer, or other necessary individual involved in a case dealing with a denial of employment of the applicant or dealing with employment or unemployment benefits of the applicant.
(F) The director of aging shall adopt rules in accordance with Chapter 119. of the Revised Code to implement this section. The rules shall specify circumstances under which the office of the state long-term care ombudsperson program may employ a person who has been convicted of or pleaded guilty to an offense listed or described in division (C)(1) of this section but meets personal character standards set by the director.
(G) The office of the state long-term care ombudsperson program shall inform each person, at the time of initial application for a position that involves providing ombudsperson services to residents and recipients, that the person is required to provide a set of fingerprint impressions and that a criminal records check is required to be conducted if the person comes under final consideration for employment.
(H) In a tort or other civil action for damages that is brought as the result of an injury, death, or loss to person or property caused by an individual who the office of the state long-term care ombudsperson program employs in a position that involves providing ombudsperson services to residents and recipients, all of the following shall apply:
(1) If the office employed the individual in good faith and reasonable reliance on the report of a criminal records check requested under this section, the office shall not be found negligent solely because of its reliance on the report, even if the information in the report is determined later to have been incomplete or inaccurate.
(2) If the office employed the individual in good faith on a conditional basis pursuant to division (C)(2) of this section, the office shall not be found negligent solely because it employed the individual prior to receiving the report of a criminal records check requested under this section.
(3) If the office in good faith employed the individual according to the personal character standards established in rules adopted under division (F) of this section, the office shall not be found negligent solely because the individual prior to being employed had been convicted of or pleaded guilty to an offense listed or described in division (C)(1) of this section. Sec. 183.04. There is hereby created the tobacco use
prevention
and control foundation, the general management of which
is vested in a
board of trustees of
twenty-four twenty-three members as
follows: (A) Eight members who are health professionals, health
researchers, or representatives of health organizations. Two of
these
members shall be appointed by the governor, two by the
speaker of the house of representatives, one by the minority
leader of the house of representatives, two by the president of
the senate,
and one
by the minority leader of the senate. (B) Two members, one of whom has experience in financial
planning
and accounting and one of whom has experience in media
and mass
marketing, who shall be appointed by the governor; (C) One member, who shall be appointed by the governor from
a
list of at least three individuals recommended by the American
cancer society; (D) One member, who shall be appointed by the governor from
a
list of at least three individuals recommended by the American
heart association; (E) One member, who shall be appointed by the governor from
a
list of at least three individuals recommended by the American
lung association; (F) One member, who shall be appointed by the governor from
a
list of at least three individuals recommended by the
association of
hospitals and health systems; (G) One member, who shall be appointed by the governor from
a
list of at least three individuals recommended by the Ohio state
medical
association; (H) One member, who shall be appointed by the governor from
a
list of at least three individuals recommended by the
association of
Ohio health commissioners; (I) One member, who shall be
appointed by the governor from
a list of at least three individuals
recommended by the Ohio
dental association; (J)
One nonvoting member, who shall be a member of the house
of representatives of the political party of which the speaker of
the house of representatives is a member and who shall be
appointed by the speaker; (K) One nonvoting member, who shall be a member of the house
of representatives of the major political party of which the
speaker of the house of representatives is not a member and who
shall be appointed by the speaker; (L) One nonvoting member, who shall be a member of the senate
of the political party of which the president of the senate is a
member and who shall be appointed by the president; (M) One nonvoting member, who shall be a member of the senate
of the major political party of which the president of the senate
is not a member and who shall be appointed by the president; (N) The director of health, and the executive director of the
commission
on minority health, or the executive director's designee, and the attorney general, who shall
serve as ex officio
members. The appointments of the governor shall be with the advice and
consent of the senate. Terms of office for the
non-legislative members appointed by
the governor,
president, speaker, and minority leaders shall be
for five years.
The terms of legislative members shall be for the
biennial session of the general assembly in which they are
appointed. Each member
shall hold
office from the date of
appointment until
the end of the term for which
the member was
appointed. 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.
Any
member shall continue in office
subsequent to the expiration
date
of the member's term until the
member's successor takes
office, or
until a period of sixty days
has elapsed, whichever
occurs first.
A vacancy in an unexpired
term shall be filled in
the same manner
as the original
appointment. The governor may
remove any
non-legislative member
for malfeasance,
misfeasance, or
nonfeasance after a hearing in
accordance with
Chapter 119. of
the
Revised Code. The members of the board shall serve without compensation but
shall receive their reasonable and necessary expenses incurred in
the
conduct of foundation business. Sections 101.82 to 101.87 of the Revised
Code do not apply
to the
foundation.
Sec. 183.05. The board of trustees of the tobacco use prevention
and control foundation shall select a chairperson from among its members
and shall meet once during each quarter or at such other times as the
board decides. A majority of the voting members of the board constitutes
a quorum, and no action shall be taken without the affirmative
vote of a majority of the voting members of the board.
Sec. 183.30. (A)
Except as provided in division (D) of
this
section, no more than five per cent of the total
expenditures disbursements, encumbrances, and obligations
of
the tobacco use prevention and control foundation in a fiscal
year
shall be for administrative expenses of the
foundation in the same fiscal year. (B)
Except as provided in division (D) of this section, no
more than five per cent of the total expenditures disbursements, encumbrances, and obligations of the
southern
Ohio agricultural and community development foundation in
a fiscal
year shall be for administrative expenses of the
foundation in the same fiscal year. (C)
Except as provided in division (D) of this section, no
more than five per cent of the total expenditures
made from disbursements, encumbrances, and obligations of the
biomedical
research and technology transfer trust fund by the third frontier
commission in a fiscal
year shall be for administrative expenses relating to the administration
of the commission trust fund by the third frontier commission in the same fiscal year. (D) This section's five per cent limitation on
administrative expenses does not apply
to any fiscal
year for
which the
controlling board
approves a spending plan
that the
foundation or commission
submits to the board.
Sec. 3318.05. The conditional approval of the Ohio school
facilities commission
for a project shall lapse and the amount
reserved
and encumbered for such project shall be released unless
the school district board accepts such conditional approval within
one
hundred twenty days following the date of certification of
the
conditional approval to the school district board and the electors
of the
school district vote favorably
on both of the propositions
described in divisions
(A) and (B) of this section
within one year
of the date of such certification, except that a
school district
described in division (C) of this section does not
need to submit
the proposition described in division (B) of this
section. The
propositions
described in divisions (A) and (B) of this section
shall be combined in a single proposal. If the
district board or
the district's electors fail to meet such requirements
and the
amount reserved and encumbered for the district's project is
released, the district shall be given first priority for project
funding as
such funds become available. (A) On the question of issuing bonds of the school
district
board, for the school district's portion of the basic project
cost, in
an amount equal to the school district's
portion
of the
basic project cost less the amount of the proceeds of any
securities authorized or to be authorized under division (J) of
section 133.06 of the
Revised Code and dedicated by the school
district board to payment
of the district's portion of the basic
project cost; and (B) On the question of levying a tax the proceeds of
which
shall be used to pay the cost of maintaining the
classroom
facilities included in the project. Such tax shall be at the rate
of
not less than one-half
mill for
each dollar of valuation for a
period of twenty-three
years, subject to any
extension approved
under section 3318.061 of the Revised
Code. (C) If a school district has in place a tax levied under
section
5705.21 of the Revised Code for general permanent
improvements for a continuing period of time
and the
proceeds of such tax can be used for maintenance, or if a district agrees to the transfers described in section 3318.051 of the Revised Code, the
school district need not
levy
the additional tax required under
division (B) of this section,
provided the school district board
includes in the agreement entered into
under section 3318.08 of
the Revised Code provisions earmarking either: (1) Earmarking an amount from the
proceeds
of that
permanent improvement tax for maintenance of classroom
facilities
equivalent to the amount of the additional tax and for
the
equivalent number of years otherwise required under this
section; (2) Requiring the transfer of money in accordance with section 3318.051 of the Revised Code. The district board subsequently may rescind the agreement to make the transfers under section 3318.051 of the Revised Code only so long as the electors of the district have approved, in accordance with section 3318.063 of the Revised Code, the levy of a tax for the maintenance of the classroom facilities acquired under the district's project and that levy continues to be collected as approved by the electors. (D) Proceeds of the tax to be used for maintenance of
the
classroom facilities under either division (B) or (C)(1)
of this
section, and transfers of money in accordance with section 3318.051 of the Revised Code shall be deposited into a separate fund established
by the
school district for such purpose.
Sec. 3318.051. (A) Any city, exempted village, or local school district that commences a project under sections 3318.01 to 3318.20, 3318.36, 3318.37, or 3318.38 of the Revised Code on or after the effective date of this section need not levy the tax otherwise required under division (B) of section 3318.05 of the Revised Code, if the district board of education adopts a resolution petitioning the Ohio school facilities commission to approve the transfer of money in accordance with this section and the commission approves that transfer. If so approved, the commission and the district board shall enter into an agreement under which the board, in each of twenty-three consecutive years beginning in the year in which the board and the commission enter into the project agreement under section 3318.08 of the Revised Code, shall transfer into the maintenance fund required by division (D) of section 3318.05 of the Revised Code not less than an amount equal to one-half mill for each dollar of the district's valuation unless and until the agreement to make those transfers is rescinded by the district board pursuant to division (F) of this section.
(B) On the first day of July each year, or on an alternative date prescribed by the commission, the district treasurer shall certify to the commission and the auditor of state that the amount required for the year has been transferred. The auditor of state shall include verification of the transfer as part of any audit of the district under section 117.11 of the Revised Code. If the auditor of state finds that less than the required amount has been deposited into a district's maintenance fund, the auditor of state shall notify the district board of education in writing of that fact and require the board to deposit into the fund, within ninety days after the date of the notice, the amount by which the fund is deficient for the year. If the district board fails to demonstrate to the auditor of state's satisfaction that the board has made the deposit required in the notice, the auditor of state shall notify the department of education. At that time, the department shall withhold an amount equal to ten per cent of the district's funds calculated for the current fiscal year under Chapter 3317. of the Revised Code until the auditor of state notifies the department that the auditor of state is satisfied that the board has made the required transfer.
(C) Money transferred to the maintenance fund shall be used for the maintenance of the facilities acquired under the district's project.
(D) The transfers to the maintenance fund under this section does not affect a district's obligation to establish and maintain a capital and maintenance fund under section 3315.18 of the Revised Code. (E) Any decision by the commission to approve or not approve the transfer of money under this section is final and not subject to appeal. The commission shall not be responsible for errors or miscalculations made in deciding whether to approve a petition to make transfers under this section.
(F) If the district board determines that it no longer can continue making the transfers agreed to under this section, the board may rescind the agreement only so long as the electors of the district have approved, in accordance with section 3318.063 of the Revised Code, the levy of a tax for the maintenance of the classroom facilities acquired under the district's project and that levy continues to be collected as approved by the electors. That levy shall be for a number of years that is equal to the difference between twenty-three years and the number of years that the district made transfers under this section and shall be at the rate of not less than one-half mill for each dollar of the district's valuation. The district board shall continue to make the transfers agreed to under this section until that levy has been approved by the electors. Sec. 3318.052. At any time after the electors of a school
district have approved either or both a property tax levied under
section 5705.21 or 5705.218 of the Revised Code for the purpose of permanent improvements, including
general permanent improvements, or a school district income
tax levied under Chapter 5748. of the Revised Code, the proceeds of either of
which, pursuant to the ballot measures approved by the electors, are not so restricted that they cannot be used to pay the costs of a project or
maintaining classroom facilities, the school district board may: (A) Within one year following the date of the certification
of the conditional approval of the school district's classroom
facilities project by the Ohio school facilities commission, enter
into a written agreement with the commission, which may be part of
an agreement entered into under section 3318.08 of the Revised
Code, and in which the school district board covenants and agrees
to do one or both of the following: (1) Apply a specified amount of available proceeds
of that property tax levy, of that school district income tax, or
of securities issued under this section, or of proceeds from any
two or more of those sources, to pay all or part of the district's
portion of the basic project cost of its classroom facilities
project; (2) Apply available proceeds of either or both a
property tax levied under section 5705.21 or 5705.218 of the
Revised Code in effect for a continuing period of time, or of a
school district income tax levied under Chapter 5748. of the
Revised Code in effect for a continuing period of time to the
payment of costs of maintaining the classroom facilities. (B) Receive, as a credit against the amount of bonds
required under sections 3318.05 and 3318.06 of the Revised Code,
to be approved by the electors of the district and issued by the
district board for the district's portion of the basic project
cost of its classroom facilities project in order for the district
to receive state assistance for the project, an amount equal to
the specified amount that the district board covenants and agrees
with the commission to apply as set forth in division (A)(1) of
this section; (C) Receive, as a credit against the amount of the tax levy
required under sections 3318.05 and 3318.06 of the Revised Code,
to be approved by the electors of the district to pay the costs of
maintaining the classroom facilities in order to receive state
assistance for the classroom facilities project, an amount
equivalent to the specified amount of proceeds the school district
board covenants and agrees with the commission to apply as
referred to in division (A)(2) of this section; (D) Apply proceeds of either or both a school district
income tax levied under Chapter 5748. of the Revised Code that may
lawfully be used to pay the costs of a classroom facilities
project or of a tax levied under section 5705.21 or 5705.218 of
the Revised Code to the payment of debt charges on and financing
costs related to securities issued under this section; (E) Issue securities to provide moneys to pay all or part of
the district's portion of the basic project cost of its classroom
facilities project in accordance with an agreement entered into
under division (A) of this section. Securities issued under this
section shall be Chapter 133. securities and may be issued as
general obligation securities or issued in anticipation of a
school district income tax or as property tax anticipation notes
under section 133.24 of the Revised Code. The district board's
resolution authorizing the issuance and sale of general obligation
securities under this section shall conform to the applicable
requirements of section 133.22 or 133.23 of the Revised Code.
Securities issued under this section shall have principal payments
during each year after the year of issuance over a period of not
more than twenty-three years and, if so determined by the district
board, during the year of issuance. Securities issued under this
section shall not be included in the calculation of net
indebtedness of the district under section 133.06 of the Revised
Code and shall not count toward, including but not limited to the limitations limitation on unvoted indebtedness specified in division (G) of that section and in, or under section 3313.372 of the Revised Code, if the resolution of the district board authorizing their
issuance and sale includes covenants to appropriate annually from
lawfully available proceeds of a property tax levied under section
5705.21 or 5705.218 of the Revised Code or of a school district
income tax levied under Chapter 5748. of the Revised Code and to
continue to levy and collect the tax in amounts necessary to pay
the debt charges on and financing costs related to the securities
as they become due. No property tax levied under section 5705.21
or 5705.218 of the Revised Code and no school district income tax
levied under Chapter 5748. of the Revised Code that is pledged, or
that the school district board has covenanted to levy, collect,
and appropriate annually, to pay the debt charges on and financing
costs related to securities issued under this section shall be
repealed while those securities are outstanding. If such a tax is
reduced by the electors of the district or by the district board
while those securities are outstanding, the school district board
shall continue to levy and collect the tax under the authority of
the original election authorizing the tax at a rate in each year
that the board reasonably estimates will produce an amount in that
year equal to the debt charges on the securities in that year, except that in the case of a school district income tax that amount shall be rounded up to the nearest one-fourth of one per cent. No state moneys shall be released for a project to which this
section applies until the proceeds of the tax securities issued
under this section that are dedicated for the payment of the
district portion of the basic project cost of its classroom
facilities project are first deposited into the district's project
construction fund.
Sec. 3318.06. (A) After receipt of the conditional approval
of
the Ohio school facilities
commission, the school district
board
by a
majority of all of its members shall, if it desires to
proceed
with the project, declare all of the following by
resolution: (1) That by issuing bonds in an amount equal to the
school
district's portion of
the basic project cost the district is
unable to
provide adequate
classroom facilities without assistance
from the
state; (2) Unless the school district board has resolved to transfer money in accordance with section 3318.051 of the Revised Code or to
apply
the
proceeds of a property tax or the proceeds of an income
tax,
or a combination of proceeds from such taxes, as authorized
under
section
3318.052 of the Revised Code, that to qualify for
such
state assistance it is
necessary to do either of the
following: (a) Levy a tax outside the ten-mill limitation the
proceeds
of which shall be used to pay the cost of
maintaining the
classroom facilities included in the project; (b) Earmark for maintenance of classroom facilities from
the
proceeds of an
existing permanent
improvement
tax levied under
section
5705.21 of the Revised Code, if such tax can be used for
maintenance, an amount
equivalent to the amount of the additional
tax otherwise required under this
section and
sections 3318.05 and
3318.08 of the Revised Code. (3) That the question of any tax levy specified in a
resolution described in division
(A)(2)(a) of this section,
if
required, shall be
submitted
to the electors of the school
district at the next general or
primary election, if there be a
general or primary election not
less than seventy-five and not
more than ninety-five days after
the day of the adoption of such
resolution or, if not, at a
special election to be held at a time
specified in the resolution
which shall be not less than
seventy-five days after the day of
the adoption of the resolution
and which shall be in accordance
with the requirements of section
3501.01 of the Revised Code. Such resolution shall also state that
the question of issuing
bonds of the board shall be combined in a
single proposal with the
question of such tax levy. More than
one election under this
section may be held in any one calendar
year. Such resolution
shall specify both of the following: (a) That the rate which it is necessary to levy shall be
at
the rate of
not less than one-half mill for each one dollar of
valuation,
and
that such tax shall be levied for a period of
twenty-three years; (b) That the proceeds of the tax shall be used to pay the
cost of
maintaining the classroom facilities included in the
project. (B) A copy of
a resolution
adopted under division (A)
of
this section shall after its passage and not
less than
seventy-five days prior to the date set therein for the
election
be certified to the county board of elections. The resolution of the
school district board, in addition to
meeting other applicable
requirements of section 133.18 of the
Revised Code, shall state
that the amount of bonds to be issued
will be an amount equal to the
school district's portion of the
basic project
cost, and state
the maximum maturity of the bonds
which may be
any number of years
not exceeding
the term
calculated
under section 133.20 of the Revised Code as determined
by the
board. In
estimating the amount of bonds to be issued, the
board
shall take
into consideration the amount of moneys then in
the
bond
retirement fund and the amount of moneys to be collected
for
and
disbursed from the bond retirement fund during the
remainder
of
the year in which the resolution of necessity is
adopted. If the bonds are to be issued in more than one series, the
resolution may state, in addition to the information required to
be stated under division (B)(3) of section 133.18 of the Revised
Code, the number of series, which shall not exceed five, the
principal amount of each series, and the approximate date each
series will be issued, and may provide that no series, or any
portion thereof, may be issued before such date. Upon such a
resolution being certified to the county auditor as required by
division (C) of section 133.18 of the Revised Code, the county
auditor, in calculating, advising, and confirming the estimated
average annual property tax levy under that division, shall also
calculate, advise, and confirm by certification the estimated
average property tax levy for each series of bonds to be issued. Notice of the election shall include the fact that the tax
levy shall be at the rate of not less than one-half mill for each
one
dollar of
valuation for a period of twenty-three years, and
that
the proceeds of
the tax shall be used to pay the cost of
maintaining the classroom facilities included in the project.
If the bonds are to be issued in more than one series, the
board of education, when filing copies of the resolution with the
board of elections as required by division (D) of section 133.18
of the Revised Code, may direct the board of elections to include
in the notice of election the principal amount and approximate
date of each series, the maximum number of years over which the
principal of each series may be paid, the estimated additional
average property tax levy for each series, and the first calendar
year in which the tax is expected to be due for each series, in
addition to the information required to be stated in the notice
under division divisions (E)(3)(a) to (e) of section 133.18 of the Revised
Code. (C)(1) Except as otherwise provided in division (C)(2)
of
this section, the form of the ballot to be used at such
election
shall
be: "A majority affirmative vote is necessary for passage. Shall bonds be issued by the
............ (here insert name
of school district)
school district to pay the local share of
school construction under the
State of Ohio Classroom Facilities
Assistance Program in the
principal amount of ............ (here
insert principal amount of
the bond issue), to be repaid annually
over a maximum period of
............ (here insert the maximum
number of years over which
the principal of the bonds may be paid)
years, and an annual levy
of property taxes be made outside the
ten-mill limitation,
estimated by the county auditor to average
over the repayment
period of the bond issue ............ (here
insert the number of
mills estimated) mills for each one dollar of
tax valuation, which
amounts to ............ (rate expressed in
cents or dollars and
cents, such as "thirty-six cents" or "$0.36")
for each one hundred
dollars of tax valuation to pay the annual
debt charges on the
bonds and to pay debt charges on any notes
issued in anticipation
of the bonds?" and, unless the additional levyof taxes is not required pursuantto division (C) of section3318.05 of the Revised Code,"Shall an additional levy of taxes be made for a period of
twenty-three
years to benefit the ............
(here insert name
of school district) school district, the proceeds of
which shall
be used to pay the cost of
maintaining the classroom facilities
included in the project at the rate of
.......... (here insert the
number of mills, which shall not be less than one-half mill)
mills
for each one
dollar of
valuation?
|
|
FOR THE BOND ISSUE AND TAX LEVY |
|
|
|
AGAINST THE BOND ISSUE AND TAX LEVY |
" |
(2) If authority is sought to issue bonds in more than one
series
and the board of education so elects, the form of the
ballot shall
be as prescribed in section
3318.062 of the Revised
Code. If the
board of education elects the form of the ballot
prescribed in
that section, it shall so state in the resolution
adopted under
this section. (D) If it is necessary for the school district to acquire a
site for the
classroom facilities to be acquired pursuant to
sections 3318.01 to 3318.20 of
the Revised Code, the district
board may propose either to issue bonds of the
board or to levy a
tax to pay for the acquisition of such site, and may
combine the
question of doing so with the questions specified in division
(B)
of this section. Bonds issued under this division for the
purpose
of
acquiring a site are a general obligation of the school
district and are
Chapter 133. securities. The form of that portion of the ballot to include the
question of either
issuing bonds or levying a tax for site
acquisition purposes shall be one of
the following: (1) "Shall bonds be issued by the
............ (here insert
name of the school district) school district
to pay costs of
acquiring a site for classroom facilities
under the State of Ohio
Classroom
Facilities Assistance Program
in the principal amount of
.......... (here insert principal amount of
the bond issue), to be
repaid annually over a maximum period of ..........
(here insert
maximum
number of years over which the principal of the bonds may
be paid) years, and
an annual levy of property taxes be made
outside the ten-mill limitation,
estimated by the county auditor
to average over the repayment period of the
bond issue ..........
(here insert number of mills) mills for each one
dollar of tax
valuation, which amount to .......... (here insert rate
expressed
in cents or dollars and cents, such as "thirty-six
cents" or
"$0.36") for each one hundred dollars of valuation
to pay the
annual debt charges on the bonds and to pay debt charges on any
notes issued in anticipation of the bonds?" (2) "Shall an additional levy of taxes outside the ten-mill
limitation
be made for the benefit of the .......... (here insert
name of the
school district)
school district for the
purpose of
acquiring a site for classroom facilities in the sum of
.........
(here insert annual amount the levy is to produce)
estimated by the
county auditor to average ........
(here insert
number of mills) mills for each one hundred dollars of
valuation,
for a
period of ......... (here insert number of years the millage
is to be
imposed) years?" Where it is necessary to combine the question of issuing
bonds of the school
district and levying a tax as described in
division
(B) of this section with
the question of issuing
bonds
of
the school district for acquisition of a
site, the
question
specified in
that division
to be
voted on
shall be
"For the Bond
Issues and the Tax Levy" and
"Against the
Bond
Issues
and the Tax
Levy." Where it is necessary to combine the question of issuing
bonds of the school
district and levying a tax as described in
division
(B) of this section with
the question of levying a
tax
for the acquisition of a site, the question
specified in
that
division
to be voted on shall be "For the
Bond
Issue
and the Tax
Levies" and "Against the Bond Issue and the Tax
Levies."
Where the school district board chooses to combine the
question in division (B) of this section with any of the
additional questions described in divisions (A) to (D) of section
3318.056 of the Revised Code, the question specified in division
(B) of this section to be voted on shall be "For the Bond Issues
and the Tax Levies" and "Against the Bond Issues and the Tax
Levies." If a majority of those voting upon a proposition hereunder
which includes the question of issuing bonds vote in favor
thereof, and if the agreement provided for by section 3318.08 of
the Revised Code has been entered into, the school district board
may proceed under Chapter 133. of the Revised Code, with the
issuance of bonds or bond anticipation notes in accordance with
the terms of the agreement. Sec. 3318.063. If the board of education of a city, exempted village, or local school district that has entered into an agreement under section 3318.051 of the Revised Code to make transfers of money in lieu of levying the tax for maintenance of the classroom facilities included in the district's project determines that it no longer can continue making the transfers so agreed to and desires to rescind that agreement, the board shall adopt the resolution to submit the question of the tax levy prescribed in this section.
The resolution shall declare that the question of a tax levy specified
in division (F) of
section 3318.051 of the Revised Code shall be
submitted
to the electors of the school district at the next general or
primary election, if there be a general or primary election not
less than seventy-five and not more than ninety-five days after
the day of the adoption of such resolution or, if not, at a
special election to be held at a time specified in the resolution
which shall be not less than seventy-five days after the day of
the adoption of the resolution and which shall be in accordance
with the requirements of section 3501.01 of the Revised
Code. Such resolution shall specify both of the following: (A) That the rate which it is necessary to levy shall be at the
rate of not less than one-half mill for each one dollar of valuation,
and
that such tax shall be levied
for the number of years required by division (F) of section 3318.051 of the Revised Code; (B) That the proceeds of the tax shall be used to pay the cost of
maintaining the classroom facilities included in the project. A copy of such resolution shall after its passage and not less than
seventy-five days prior to the date set therein for the election
be certified to the county board of elections. Notice of the election shall include the fact that the tax
levy shall be at the rate of not less than one-half mill for each one dollar
of
valuation
for the number of years required by division (F) of section 3318.051 of the Revised Code, and that the proceeds of
the tax shall be used to pay the cost of
maintaining the classroom facilities included in the project. The form of the ballot to be used at such election shall
be: "Shall a levy of taxes be made for a period of
............ (here insert the number of years, which shall not be less than the number required by division (F) of section 3318.051 of the Revised Code) years to benefit the ............
(here insert name of school district) school district, the proceeds of
which shall be used to pay the cost of
maintaining the classroom facilities included in the project
at the rate of .......... (here insert the number of mills, which shall not be
less than
one-half mill) mills for each one dollar of
valuation?
|
|
FOR THE TAX LEVY |
|
|
|
AGAINST THE TAX LEVY |
" |
Sec. 3318.08.
Except in the case of a joint vocational
school district that receives assistance under sections 3318.40 to
3318.45 of the Revised Code, if the requisite favorable vote on
the
election is obtained, or if the school district board has
resolved
to apply
the proceeds of a property tax levy or the
proceeds of an
income tax, or a combination of proceeds from such
taxes, as
authorized in
section 3318.052 of the Revised Code, the
Ohio
school facilities commission, upon
certification to it of
either
the results of the election or
the resolution under section
3318.052 of the Revised Code, shall enter
into a written agreement
with the school district board for the
construction and sale of
the project. In the case of a joint vocational school
district that receives assistance under sections 3318.40 to
3318.45 of the Revised Code, if the school district board of
education and the school district electors have satisfied the
conditions prescribed in division (D)(1) of section 3318.41 of the
Revised Code, the commission shall enter into an agreement with
the school district board for the construction and sale of the
project. In either case, the agreement shall
include, but need not
be
limited to, the following provisions: (A) The sale and issuance of bonds or notes in
anticipation
thereof, as soon as practicable after the execution
of the
agreement, in an amount equal to the
school district's portion of
the basic
project cost, including any securities
authorized under division (J) of
section 133.06 of the Revised
Code and dedicated by the school
district board to payment of the
district's portion of the basic
project cost of the project; provided, that if at that time the
county treasurer
of each
county in which the school district is
located has not
commenced
the collection of taxes on the general
duplicate of real
and
public utility property for the year in
which the
controlling
board approved the project, the school
district board
shall
authorize the issuance of a first installment
of bond
anticipation
notes in an amount specified by the
agreement, which
amount shall
not exceed an amount necessary to
raise the net
bonded
indebtedness of the school district as of the
date of
the
controlling board's approval to within
five thousand
dollars of
the
required level of indebtedness for the preceding
year. In the
event that a first installment of bond anticipation
notes is
issued, the school district board shall, as soon as
practicable
after the county treasurer of each county in which the
school
district is located has commenced the collection of taxes
on the
general duplicate of real and public utility property for
the
year
in which the controlling board approved the project,
authorize the
issuance of a second and
final installment of bond
anticipation
notes or a first and final
issue of bonds. The combined value of the first and second
installment of
bond anticipation notes or the value of the first
and final issue
of bonds shall be equal to the
school district's portion of the
basic project cost. The proceeds of any such bonds shall be used
first
to
retire any bond anticipation notes. Otherwise, the
proceeds of
such bonds and of any bond anticipation notes, except
the premium
and accrued interest thereon, shall be deposited in
the school
district's project construction fund. In determining
the amount
of net bonded indebtedness for the purpose of fixing
the amount of an
issue of either bonds or bond anticipation notes,
gross
indebtedness shall be reduced by moneys in the bond
retirement
fund only to the extent of the moneys therein on the
first day of
the year preceding the year in which the controlling
board approved the
project. Should there be
a decrease in the tax
valuation of
the school district so that the amount of
indebtedness
that can
be incurred on the tax duplicates for the
year in which the
controlling board approved the project is
less
than the amount of the first installment of bond
anticipation
notes, there shall be paid from the school
district's project
construction fund to the school
district's
bond retirement fund to
be applied against such notes an amount
sufficient to cause the
net bonded indebtedness of the school district,
as of the first
day of the year following the year in which the
controlling board
approved the project,
to be within five thousand dollars of the
required level of
indebtedness for the year in which the
controlling board approved the project. The
maximum
amount of
indebtedness to be incurred by any school
district board as its
share of the cost of the project is either
an amount that will
cause its net bonded
indebtedness, as of the first
day of the year
following the year in which the controlling board
approved the
project, to be
within five thousand dollars of the required level
of
indebtedness,
or
an amount equal to the required percentage of
the basic project costs,
whichever is greater. All bonds and bond
anticipation notes
shall be issued in accordance with Chapter 133.
of the Revised
Code, and notes may be renewed as provided in
section 133.22 of
the Revised Code. (B) The transfer of such funds of the school district
board
available for the project, together with the proceeds of
the
sale
of the bonds or notes, except premium, accrued interest,
and
interest included in the amount of the issue, to the school
district's project construction fund; (C)
For all school districts except joint vocational school
districts that receive assistance under sections 3318.40 to
3318.45 of the Revised Code, the following provisions as
applicable: (1) If section 3318.052 of the Revised Code applies, the
earmarking of the
proceeds of a tax levied under section 5705.21
of the Revised Code for general permanent improvements
or
under
section 5705.218 of the Revised Code for the purpose of
permanent
improvements, or
the proceeds of a school district
income tax
levied under Chapter
5748. of the Revised Code, or the
proceeds
from a
combination of
those two taxes, in an amount to
pay all or
part of the service
charges on bonds issued to pay the
school
district portion of the
project and
an amount equivalent to all or
part of the tax
required under division
(B) of
section 3318.05 of
the Revised
Code; (2) If section 3318.052 of the Revised Code does not
apply,
either one of
the following: (a) The levy of the tax authorized at the election for
the
payment of maintenance costs, as specified in
division (B) of
section 3318.05 of the Revised
Code; (b) If the school district electors have approved a
continuing
tax
for general
permanent improvements under
section 5705.21
of the Revised Code and that tax can be
used for maintenance, the
earmarking of an amount
of the proceeds from such tax for
maintenance of classroom facilities as
specified in division (B)
of
section 3318.05 of the Revised Code; (c) If, in lieu of the tax otherwise required under division (B) of section 3318.05 of the Revised Code, the commission has approved the transfer of money to the maintenance fund in accordance with section 3318.051 of the Revised Code, a requirement that the district board comply with the provisions that section. The district board may rescind the provision prescribed under division (C)(2)(c) of this section only so long as the electors of the district have approved, in accordance with section 3318.063 of the Revised Code, the levy of a tax for the maintenance of the classroom facilities acquired under the district's project and that levy continues to be collected as approved by the electors.
(D) For joint vocational school districts that receive
assistance under sections 3318.40 to 3318.45 of the Revised Code,
provision for deposit of school district moneys dedicated to
maintenance of the classroom facilities acquired under those
sections as prescribed in section 3318.43 of the Revised Code; (E) Dedication of any local donated contribution as
provided
for under section 3318.084 of the Revised Code, including
a
schedule for depositing such moneys applied as an offset of the
district's obligation to levy the tax described in division (B) of
section 3318.05 of the Revised Code as required under division
(D)(2) of section 3318.084 of the Revised Code; (F) Ownership of or interest in the project during the
period of
construction, which shall be divided between the
commission and the
school district board in proportion to their
respective
contributions to the school district's project
construction
fund; (G) Maintenance of the state's interest in the
project
until
any
obligations issued for the project under section 3318.26
of
the
Revised Code are no longer outstanding; (H) The insurance of the project by the school district
from
the time there is an insurable interest therein and so long
as the
state retains
any ownership or interest in the project
pursuant to
division
(F) of
this
section, in such amounts
and
against such
risks as the commission shall
require;
provided, that
the cost of
any required insurance until the
project is completed
shall be a
part of the basic project cost; (I) The certification by the director of budget and
management that funds are available and have been set aside to
meet the state's share of the basic project cost as approved
by
the controlling board pursuant to
either section 3318.04
or
division (B)(1) of section 3318.41 of the
Revised
Code; (J) Authorization of the school district board to
advertise
for and receive construction bids for the project, for
and on
behalf of the commission, and to award
contracts in the
name of
the state subject to approval by the commission; (K) Provisions for the disbursement of moneys from the
school district's project account upon issuance by the
commission
or the commission's designated representative of vouchers
for
work
done to
be certified to the commission by the treasurer
of the
school district board; (L) Disposal of any balance left in the school district's
project construction fund upon completion of the
project; (M) Limitations upon use of the project or any part of it
so
long as any obligations
issued to finance the project under
section 3318.26 of the Revised
Code are outstanding; (N) Provision for vesting the state's interest in the
project
to the school district board when the
obligations issued
to finance the project under section 3318.26 of the
Revised Code
are outstanding; (O) Provision for deposit of an executed copy of the
agreement in the office of the commission; (P) Provision for termination of the contract and release
of
the funds encumbered at the time of the conditional approval,
if
the proceeds of the sale of the bonds of the school district
board
are not paid into the school district's project
construction
fund
and if bids for the construction of
the project have not been
taken within such period after the
execution of the agreement as
may be fixed by the
commission; (Q) Provision for the school district to maintain the
project in
accordance with a plan approved by the commission; (R)(1) For all school districts except
a district
undertaking a
project under section 3318.38 of the Revised Code
or
a joint vocational school district undertaking a project under
sections 3318.40 to 3318.45 of the Revised Code,
provision
that
all
state funds reserved and
encumbered
to pay
the state
share of
the cost of the project
pursuant to
section
3318.03 of
the
Revised
Code be spent on the
construction
or
acquisition of
the project
prior to the
expenditure of any
funds
provided by the
school
district to pay
for its share of the
project cost, unless
the
school district
certifies to the
commission that expenditure
by
the school
district is
necessary to
maintain the tax-exempt
status
of notes
or bonds issued by the
school district to pay for
its
share of the
project cost
or to
comply with applicable
temporary
investment
periods or spending
exceptions to rebate as
provided
for under
federal law in regard
to those notes or bonds,
in which
cases, the
school district
may commit to
spend, or
spend, a
portion
of the funds it
provides; (2) For
a school
district undertaking a project
under section
3318.38 of the Revised Code
or a joint vocational
school district undertaking a project under sections 3318.40 to
3318.45 of the Revised Code, provision that the state funds
reserved and encumbered and the funds provided by the school
district to pay the basic project cost of any segment of the
project, or of the entire project if it is not divided into
segments, be spent on the construction and acquisition of the
project simultaneously in proportion to the state's and the school
district's respective shares of that basic project cost as
determined under section 3318.032 of the Revised Code
or, if the
district is a joint vocational school district, under section
3318.42 of the Revised Code. (S) A provision stipulating that the commission may
prohibit
the
district from proceeding with any project if the
commission
determines that
the site is not suitable for
construction
purposes. The commission may
perform soil tests in
its
determination of whether a site is appropriate for
construction
purposes. (T) A provision stipulating that, unless otherwise
authorized by the commission, any contingency
reserve portion of
the construction budget prescribed by the
commission shall be used
only to pay costs resulting from
unforeseen job conditions, to
comply with rulings regarding
building and other codes, to pay
costs related to design
clarifications or corrections to contract
documents, and to pay
the costs of settlements or judgments
related to the project as
provided under section 3318.086 of the
Revised Code; (U) Provision stipulating that for continued release of project funds the school district board shall comply with section 3313.41 of the Revised Code throughout the project and shall notify the department of education and the Ohio community school association when the board plans to dispose of facilities by sale under that section; (V) Provision that the commission shall not approve a contract for demolition of a facility until the school district board has complied with section 3313.41 of the Revised Code relative to that facility, unless demolition of that facility is to clear a site for construction of a replacement facility included in the district's project.
Sec. 3318.121. As used in this section, "big-eight school district" has the same meaning as in section 3314.02 of the Revised Code.
Notwithstanding any provision to the contrary in section 3318.12 or Chapter 5705. of the Revised Code, a big-eight school district receiving assistance for a project under this chapter, that has opted with the approval of the Ohio school facilities commission to divide the project into discrete segments to be completed sequentially, or otherwise, may, with the approval of the commission or the commission's designated representative, and pursuant to a resolution adopted by the school district board, transfer to a special construction fund investment earnings credited to the project construction fund that are attributable to the district's contribution to that fund, if the school district board and the commission, or its designated representative, determine that the unspent amount of the district's contribution to the project construction fund, including any investment earnings on that contribution that are not to be transferred to the special construction fund, together with the principal amount of any additional securities authorized by the voters of the district to be issued to pay the local share of the basic project cost of the entire project that have not yet been issued by the district, are projected at the time of the transfer to be not less than one hundred ten per cent of the amount required to provide for the entire remaining local share of the basic project cost because of reductions in the scope and estimated cost of the project that have been incorporated in the district's approved master facilities plan. The money in that special construction fund, including investment earnings attributable to money in that fund, shall be used by the district solely to pay costs of classroom facilities (A) in later segments of the project that are consistent with the specifications for plans and materials for classroom facilities adopted by the commission and those specifications used by the district for classroom facilities included in one or more prior segments, but which would cause the cost of the facilities in one or more later segments to be in excess of the approved budgeted basic project cost for the segment to be shared by the state and the district in proportion to the state's and the school district's respective shares of the basic project cost as determined under section 3318.032 of the Revised Code, or (B) that were included in the master facilities plan prior to the reduction in scope. All investment earnings on a district's special construction fund shall be credited to the fund. After the entire project has been completed, any investment earnings remaining in the special construction fund shall be transferred to the district's maintenance fund required by division (B) of section 3318.05 of the Revised Code, and used solely for maintaining the classroom facilities included in the project. Sec. 3318.18. (A) As used in this section:
(1) "Valuation" of a school district means the sum of the amounts described in divisions (A)(1) and (2) of section 3317.021 of the Revised Code as most recently certified for the district before the annual computation is made under division (B) of this section.
(2) "Valuation per pupil" of a school district means the district's valuation divided by the district's formula ADM as most recently reported for October under section 3317.03 of the Revised Code before the annual computation is made under division (B) of this section.
(3) "Statewide average valuation per pupil" means the total of the valuations of all school districts divided by the total of the formula ADMs of all school districts as most recently reported for October under section 3317.03 of the Revised Code before the annual computation is made under division (C) of this section.
(4) "Maintenance levy requirement" means the tax required to be levied pursuant to division (C)(2)(a) of section 3318.08 and division (B) of section 3318.05 of the Revised Code or the application of proceeds of another levy to paying the costs of maintaining classroom facilities pursuant to division (A)(2) of section 3318.052, division (C)(1) or (C)(2)(b) of section 3318.08, or division (D)(2) of section 3318.36 of the Revised Code, or a combination thereof.
(5) "Project agreement" means an agreement between a school district and the Ohio school facilities commission under section 3318.08 or division (B)(1) of section 3318.36 of the Revised Code.
(B) On or before July 1, 2006, the department of education shall compute the statewide average valuation per pupil and the valuation per pupil of each school district, and provide them to the Ohio school facilities commission. On or before the first day of July each year beginning in 2007, the department of education shall compute the statewide average valuation per pupil and the valuation per pupil of each school district that has not already entered into a project agreement, and provide the results of those computations to the commission.
(C)(1) At the time the Ohio school facilities commission enters into a project agreement with a school district, the commission shall compute the difference between the district's valuation per pupil and the statewide average valuation per pupil as most recently provided to the commission under division (B) of this section. If the school district's valuation per pupil is less than the average statewide valuation per pupil, the commission shall multiply the difference between those amounts by one-half mill times the formula ADM of the district as most recently reported to the department of education for October under division (A) of section 3317.03 of the Revised Code. The commission shall certify the resulting product to the department of education, along with the date on which the maintenance levy requirement terminates as provided in the project agreement between the school district board and the commission.
(2) In the case of a school district that entered into a project agreement after July 1, 1997, but before July 1, 2006, the commission shall make the computation described in division (C)(1) of this section on the basis of the district's valuation per pupil and the statewide average valuation per pupil computed as of September 1, 2006, and the district's formula ADM reported for October 2005.
(3) The amount computed for a school district under division (C)(1) or (2) of this section shall not change for the period during which payments are made to the district under division (D) of this section.
(4) A computation need not be made under division (C)(1) or (2) of this section for a school district that certified a resolution to the commission under division (D)(3) of section 3318.36 of the Revised Code until the district becomes eligible for state assistance as provided in that division.
(D) In the fourth quarter of each fiscal year, for each school district for which a computation has been made under division (C) of this section, the department of education shall pay the amount computed to each such school district. Payments shall be made to a school district each year until and including the tax year in which the district's maintenance levy requirement terminates. Payments shall be paid from the half-mill equalization fund, subject to appropriation by the general assembly. However, the department shall make no payments under this section to any district that elects the procedure authorized by section 3318.051 of the Revised Code.
(E) Payments made to a school district under this section shall be credited to the district's classroom facilities maintenance fund and shall be used only for the purpose of maintaining facilities constructed or renovated under the project agreement.
(F) There is hereby created in the state treasury the half-mill equalization fund. The fund shall receive transfers pursuant to section 5727.85 of the Revised Code. The fund shall be used first to make annual payments under division (D) of this section. If a balance remains in the fund after such payments are made in full for a year, the Ohio school facilities commission may request the controlling board to transfer a reasonable amount from such remaining balance to the public school building fund created under section 3318.15 of the Revised Code for the purposes of this chapter.
All investment earnings arising from investment of money in the half-mill equalization fund shall be credited to the fund.
Sec. 3318.36. (A)(1) As used in this section: (a)
"Ohio school facilities commission,"
"classroom
facilities,"
"school district,"
"school district board,"
"net
bonded indebtedness,"
"required percentage of the basic project
costs,"
"basic project cost,"
"valuation," and
"percentile" have
the same meanings as in section
3318.01 of the Revised Code. (b)
"Required level of indebtedness" means five per cent
of
the
school district's valuation for the year preceding the year
in
which the
commission and school district enter into an
agreement
under division
(B) of this section, plus [two
one-hundredths of
one per cent multiplied by (the percentile in
which the
district
ranks
minus one)]. (c)
"Local resources" means any moneys generated in any
manner
permitted for a school district board to raise the school
district portion of
a project undertaken
with assistance under
sections 3318.01 to 3318.20 of the Revised
Code. (2) For purposes of determining either the required level of
indebtedness, as defined in division (A)(1)(b) of this section, or
the required percentage of the basic project costs, under division
(C)(1) of this section, the percentile ranking of a school
district with which the commission has entered into an agreement
under this section between the first day of July and the
thirty-first day of August in each fiscal year is the percentile
ranking
calculated for that district for the immediately preceding
fiscal year,
and the percentile ranking of a school district with
which the
commission has entered into such agreement between the
first day
of September and the thirtieth day of June in each
fiscal year is
the percentile ranking calculated for that district
for the
current fiscal year. (B)(1) There is hereby established the school building
assistance
expedited local partnership program. Under the
program, the Ohio
school facilities commission may enter into an
agreement with the school
district board of any
school district
under which the
school district board may proceed with the new
construction or major repairs
of a part of
the school district's
classroom facilities needs, as determined under sections
3318.01
to 3318.20 of the Revised Code, through the expenditure
of local
resources prior to the school district's eligibility for
state
assistance under sections 3318.01 to 3318.20 of the Revised
Code
and may apply that expenditure toward meeting
the school
district's portion of the basic project cost of the total of the
school
district's classroom facilities needs, as determined under
sections 3318.01 to
3318.20 of the Revised Code and as
recalculated under division (E) of this
section, that are eligible
for state assistance under sections
3318.01 to 3318.20 of the
Revised Code when the school
district becomes eligible for such
state assistance.
Any school district that is reasonably expected
to receive assistance under
sections 3318.01 to 3318.20
of the
Revised Code within two fiscal years from the date the
school
district adopts its resolution under division (B) of this
section
shall not be eligible to participate in the program. (2) To participate in the program, a school district board
shall
first
adopt a resolution certifying to the commission the
board's intent to
participate in the program. The resolution shall specify the approximate date that the
board
intends to seek elector approval of any bond or tax measures
or to apply other local
resources to use to pay the cost of
classroom facilities to be constructed under this section.
The
resolution may specify the application of local
resources
or
elector-approved bond or tax measures after the
resolution is
adopted by the board, and in
such case the board may
proceed with
a discrete portion of its project under this
section
as soon as
the commission and the controlling board have
approved
the basic
project cost of the district's classroom
facilities
needs as
specified in division (D) of this section. The board
shall submit
its resolution to the commission not later than ten
days after the
date the resolution is adopted by the board. The commission shall not consider any resolution that is
submitted
pursuant to division (B)(2) of this section, as amended
by this
amendment, sooner than
September
14, 2000. (3) Any project under this section shall comply with section
3318.03
of the Revised Code and with any specifications for plans
and materials for classroom facilities adopted by the commission
under
section 3318.04 of the Revised Code. (4) If a school district that enters into an agreement
under
this section has not begun a project applying local
resources as
provided for under that agreement at the time the
district is
notified by the commission that it is eligible to
receive state
assistance under sections 3318.01 to 3318.20 of the
Revised Code,
all assessment and agreement documents entered into
under this
section are void.
(5) Only construction of or repairs to classroom facilities
that have been approved by the commission and have been therefore
included as part of a district's basic project cost qualify for
application of local resources under this section. (C) Based on the results of the
on-site visits and
assessment conducted under division (B)(2) of
this section, the
commission shall determine the basic
project cost of the school
district's classroom
facilities needs. The commission shall
determine the school
district's portion of such basic project
cost, which shall be the
greater of: (1) The required percentage of the basic project costs,
determined based on the school district's percentile ranking; (2) An amount necessary to raise the school district's net
bonded
indebtedness, as of the fiscal year the commission and the
school district
enter into the agreement under division (B) of
this section, to
within five thousand dollars of the required
level of indebtedness. (D)(1) When the commission determines the basic project cost
of
the classroom facilities needs of a school district and the
school district's
portion of that basic
project cost under
division (C) of this section,
the project shall be conditionally
approved. Such conditional
approval shall be submitted to the
controlling board for approval
thereof. The controlling board
shall forthwith approve or reject the
commission's determination,
conditional approval, and the amount
of the state's portion of the
basic project cost; however, no
state funds shall be encumbered
under this section. Upon approval
by the controlling board, the
school
district board may identify a discrete part of its
classroom facilities needs,
which shall include only new
construction of or additions or major repairs to
a particular
building, to address with local resources. Upon
identifying a
part of the school district's basic project cost to
address with
local resources, the school district board may
allocate any
available school district moneys to pay the cost of
that
identified part, including the proceeds of an issuance of bonds if
approved by
the electors of the school district. All local resources utilized under this division shall first
be deposited
in the project construction account required under
section 3318.08 of the
Revised Code. (2) Unless the school district board exercises its option
under
division (D)(3) of this section, for a school district to
qualify
for participation in the
program authorized under this
section,
one of the following conditions shall be
satisfied: (a) The electors of the school
district by a majority vote
shall approve the levy of taxes outside the
ten-mill limitation
for a period of twenty-three
years
at the rate of not less than
one-half mill for each dollar of valuation
to be
used to pay the
cost of maintaining the classroom facilities
included in the basic
project cost as determined by the commission.
The form
of the
ballot to be used to
submit the question whether to approve the
tax required under this
division to the electors of the school
district shall be the form
for an additional levy of taxes
prescribed in
section 3318.361 of the Revised Code, which may be
combined in a single ballot question with the questions prescribed
under section 5705.218 of the Revised Code. (b) As
authorized under division (C) of section 3318.05 of
the
Revised Code, the school district
board shall earmark
from the
proceeds of a permanent improvement tax levied
under
section
5705.21
of the Revised Code, an amount equivalent to the
additional
tax
otherwise required
under division (D)(2)(a) of this
section for
the maintenance of
the classroom facilities included
in the basic project cost
as
determined by the commission.
(c) As authorized under section 3318.051 of the Revised Code, the school district board shall, if approved by the commission, annually transfer into the maintenance fund required under section 3318.05 of the Revised Code the amount prescribed in section 3318.051 of the Revised Code in lieu of the tax otherwise required under division (D)(2)(a) of this section for the maintenance of the classroom facilities included in the basic project cost as determined by the commission.
(d) If the school district board has rescinded the agreement to make transfers under section 3318.051 of the Revised Code, as provided under division (F) of that section, the electors of the school district, in accordance with section 3318.063 of the Revised Code, first shall approve the levy of taxes outside the ten-mill limitation for the period specified in that section at a rate of not less than one-half mill for each dollar of valuation. (e) The school district board shall apply the proceeds of a
tax to leverage bonds as authorized under section 3318.052 of the
Revised Code or dedicate a local donated contribution in the
manner described in division (B) of section 3318.084 of the
Revised Code in an amount equivalent to the additional tax
otherwise required under division (D)(2)(a) of this section for
the maintenance of the classroom facilities included in the basic
project cost as determined by the commission. (3) A school district board may opt to delay levying the
additional tax required under division (D)(2)(a)
of this section
or earmarking of the proceeds of a permanent improvement tax
alternatively required under taking any of the actions described in division (D)(2)(b) of
this section
until such time as the school district becomes eligible for state
assistance under sections 3318.01 to 3318.20 of the Revised
Code.
In order to exercise its this option under this division, the
board
shall certify to the commission a resolution indicating the
board's
intent to do so prior to
entering into an agreement under
division (B) of this section. (4) If pursuant to division (D)(3) of this section a
district
board
opts to delay levying an additional tax until the
district becomes eligible
for state assistance, it shall submit
the question of levying
that tax to the district electors as
follows: (a) In accordance with section 3318.06 of the Revised
Code
if it
will also be necessary pursuant to division (E) of this
section to
submit a proposal for approval of a bond issue; (b) In accordance with section 3318.361 of the Revised
Code
if it
is not necessary to also submit a proposal for approval of a
bond issue
pursuant to division (E) of this section. (5) No
state assistance under sections 3318.01 to 3318.20 of
the Revised
Code shall be released until a school district
board
that adopts and certifies a resolution under this division either
has levied the additional tax or has earmarked the proceeds of a
tax as
specified in division (D) of this section (D) of this section also demonstrates to the satisfaction of the commission compliance with the provisions of division (D)(2) of this section. Any amount required for maintenance under division (D)(2) of
this section
shall be deposited into a separate fund as specified
in division (B) of section 3318.05 of the Revised Code. (E)(1) If the school district becomes eligible for state
assistance under sections 3318.01 to 3318.20 of the Revised
Code
based on its percentile ranking as determined under division
(B)
of this
section, the commission shall conduct a new assessment of
the school
district's classroom facilities needs and shall
recalculate the basic project
cost based on this new assessment.
The basic project cost recalculated under
this division shall
include the amount of expenditures made by the school
district
board under division (D)(1) of this section. The commission
shall
then recalculate the school district's portion of the new basic
project
cost, which shall be the
percentage of the original basic
project cost
assigned
to the school district as its portion under
division (C) of this
section. The commission shall deduct the
expenditure of school
district moneys made under division (D)(1)
of this section
from the school district's portion of the basic
project cost as recalculated
under this division. If the amount
of
school district resources applied by the school district board
to the school
district's portion of
the basic project cost under
this section is less than the total
amount of such portion as
recalculated under this division, the school
district board by a
majority vote of all of its members shall, if
it desires to seek
state assistance under sections 3318.01 to
3318.20 of the Revised
Code, adopt a resolution as specified in
section 3318.06 of the
Revised Code to submit to the electors of
the school district the
question of approval of a bond issue in order to pay
any
additional amount of school district portion
required for state
assistance. Any tax levy approved under
division
(D) of this
section
satisfies the requirements to levy the
additional tax
under section 3318.06 of the Revised Code. (2) If the amount of school district resources applied by
the school
district board to the school district's portion of the
basic project
cost under this section is more than the total
amount of such
portion as recalculated under this division, within
one year after the
school district's portion is recalculated under
division (E)(1) of
this section the commission may
grant to the
school district the difference between
the two
calculated
portions, but at no time shall the commission expend
any state
funds on a project in an amount greater than the state's
portion
of the basic project cost as recalculated under this
division. Any reimbursement under this division shall be only for local
resources the school district has applied toward construction cost
expenditures for the classroom facilities approved by the
commission,
which shall not include any financing costs associated
with that
construction. The school district board shall use any moneys reimbursed to
the
district under this division to pay off any debt service the
district
owes for classroom facilities constructed under its
project under this
section before such moneys are applied to any
other purpose. However, the district board first may deposit moneys reimbursed under this division into the district's general fund or a permanent improvement fund to replace local resources the district withdrew from those funds, as long as, and to the extent that, those local resources were used by the district for constructing classroom facilities included in the district's basic project cost.
Sec. 3702.72. (A) A primary care physician who has not received national
health service corps tuition or student loan repayment assistance will not have an outstanding obligation for medical service to the federal government, a state, or other entity at the time of participation in the physician loan repayment program and meets
one of the following requirements may apply for participation in the physician
loan repayment program: (1) The primary care physician is enrolled in the final year of an accredited
program required for board certification in a primary care specialty. (2) The primary care physician is enrolled in the final year of a fellowship
program in a primary care specialty. (3) The primary care physician has been engaged in the practice of medicine
and surgery or osteopathic medicine and
surgery in this state for not more than three years prior to
submitting the application holds a valid certificate to practice medicine and surgery or osteopathic medicine and surgery issued under Chapter 4731. of the Revised Code. (B) An application for participation in the physician loan repayment
program shall be submitted to the director of health on a form
that the director shall prescribe. The information required to be submitted
with an application includes the following: (1) The applicant's name, permanent address or address at which the applicant
is currently residing if different from the permanent address, and telephone
number; (2) The applicant's primary care specialty; (3) The medical school or osteopathic medical school the applicant attended,
the dates of attendance, and verification of attendance; (4) The facility or institution where the applicant's medical residency
program was completed or is being performed, and, if completed,
the date of completion; (5) A summary and verification of the educational expenses for which the
applicant seeks reimbursement under the program;; (6) Verification of the applicant's authorization under Chapter
4731. of the Revised Code to practice medicine and surgery or osteopathic
medicine and surgery; (7) Verification of the applicant's United States
citizenship or status as a legal alien.
Sec. 3702.73. If the general assembly has appropriated funds for the
physician loan repayment program, the director of health shall approve an
applicant for participation in the program if the director finds that, in
accordance with the priorities established under section 3702.77 of the
Revised Code, the applicant is eligible for participation in the program and
the applicant's primary care specialty is needed in a health resource shortage
area. Upon approval, the director shall notify and enter into discussions with the
applicant. The object of the discussions is to facilitate the recruitment of
the applicant to a site within a health resource shortage area at which,
according to the priorities established under section 3702.77 of the Revised
Code, the applicant's primary care specialty is most needed. The director may
pay the costs incurred by the applicant and the applicant's spouse for travel,
meals, and lodging in making one visit to one health resource shortage area.
The director may also refer an applicant to the Ohio primary care association,
inc., for assistance in being recruited to a site within a health resource
shortage area at which the applicant will agree to be placed. If the director and applicant agree on the applicant's
placement at a particular site within a health resource shortage area, the
applicant shall prepare, sign, and deliver to the director a letter of intent
agreeing to that placement.
Sec. 3702.81. There is hereby created the physician loan
repayment advisory board. The board shall consist of eleven
members as follows: (A) The following six members appointed by the governor:
a representative of the department of health, a representative of
the Ohio academy of family practice, a representative of the
board of regents, a representative of the Ohio primary
care association of community health centers, inc., a representative of the Ohio state medical
association, and a representative of the Ohio osteopathic
association; (B) Two members of the house of representatives, one from
each political party, appointed by the speaker of the house of
representatives; (C) Two members of the senate, one from each political
party, appointed by the president of the senate. Of the initial appointments made by the governor, three
shall be for terms ending June 30, 1994, and four shall be for
terms ending June 30, 1995. Of the initial appointments made by
the speaker of the house of representatives, one shall be for a
term ending June 30, 1994, and one shall be for a term ending
June 30, 1995. Of the initial appointments made by the president
of the senate, one shall be for a term ending June 30, 1994, and
one shall be for a term ending June 30, 1995. Thereafter, terms
of office shall be two years, commencing on the first day of July
and ending on the thirtieth day of June. Each member shall hold
office from the date of appointment until the end of the term
for which the member was appointed, except that a legislative
member ceases to be a member of the board upon
ceasing to be a member of the general assembly. Vacancies shall be filled in the manner prescribed for the
original appointment. A 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. A member shall continue in office subsequent to the
expiration of the member's term until a successor
takes office or until
sixty days have elapsed, whichever occurs first. No person shall
be appointed to the board for more than two consecutive terms. The governor, speaker, or president may remove a member for
whom the governor, speaker, or president was the appointing
authority, for misfeasance,
malfeasance, or willful neglect of duty. The governor shall designate a member of the board to serve as
chairperson of the board. The board shall meet at least once annually. The
chairperson shall call special meetings as needed or upon the request
of six members. Six members of the board constitute a quorum to transact
and vote on all business coming before the board. Members of the board shall serve without compensation, but
shall be reimbursed for reasonable and necessary expenses
incurred in the discharge of their duties. The department of health shall provide the board with staff
assistance as requested by the board.
Sec. 3702.89. (A) An individual who has is not received receiving national
health service corps tuition or student loan repayment assistance and meets
one of the following requirements may apply for participation in the dentist
loan repayment program: (1) The applicant is a dental student enrolled in the final year of dental college. (2) The applicant is a dental resident in the final year of residency. (3) The applicant has been engaged in the practice of dentistry
in this state for not more than three years prior to
submitting the application. (B) An application for participation in the dentist loan repayment
program shall be submitted to the director of health on a form
the director shall prescribe. The following information shall be included or supplied: (1) The applicant's name, permanent address or address at which the applicant
is currently residing if different from the permanent address, and telephone
number; (2) The dental college the applicant is attending or attended,
dates of attendance, and verification of attendance; (3) If the applicant is a dental resident, the facility or institution at which the dental residency
is being performed; (4) A summary and verification of the educational expenses for which the
applicant seeks reimbursement under the program; (5) If the applicant is a dentist, verification of the applicant's license issued under Chapter
4715. of the Revised Code to practice dentistry and proof of good standing; (6) Verification of the applicant's United States
citizenship or status as a legal alien.
Sec. 3702.92. There is hereby created the dentist loan
repayment advisory board. The board shall consist of the following
members: (A) One member of the house of representatives, appointed by the speaker of the house of
representatives; (B) One member of the senate, appointed by the president of the senate; (C) A representative of the board of regents, appointed by the chancellor; (D) The director of health or an employee of the department of health designated by the director; (E) Three representatives of the dental profession, appointed by the governor from persons nominated by the Ohio dental association. The governor shall appoint the dental profession representatives not later than ninety days after the effective date of this section October 29, 2003. The terms of all members shall commence ninety-one days after the effective date of this section October 29, 2003. Of the initial appointments made by the governor, two shall serve a term of one year and one shall serve a term of two years. The initial appointment made by the speaker of the house of representatives shall be for a term of one year. The initial appointment made by the president of the senate shall be for a term of two years. Vacancies shall be filled in the manner prescribed for the
original appointment. A 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. A member shall continue in office subsequent to the
expiration of the member's term until a successor
takes office or until
sixty days have elapsed, whichever occurs first. No person shall
be appointed to the board for more than two consecutive terms. Thereafter, terms
of office shall be two years. Each member shall hold
office from the date of appointment until the end of the term
for which the member was appointed, except that a legislative
member ceases to be a member of the board on
ceasing to be a member of the general assembly. The governor, speaker, or president may remove a member for
whom the governor, speaker, or president was the appointing
authority, for misfeasance,
malfeasance, or willful neglect of duty. The board shall designate a member to serve as
chairperson of the board. The board shall meet at least once annually. The
chairperson shall call special meetings as needed or upon the request
of six four members. Six Four members of the board constitute a quorum to transact
and vote on all business coming before the board.
Members of the board shall serve without compensation, but
may be reimbursed for reasonable and necessary expenses
incurred in the discharge of their duties. The department of health shall provide the board with staff
assistance as requested by the board.
Sec. 5707.031. (A) As used in this section: (1) "Qualifying, "qualifying dealer in intangibles" has the same meaning as "qualifying dealer" in section 5725.24 of the Revised Code;
(2) "Tax otherwise due" means the tax imposed on a qualifying dealer in intangibles under section 5707.03 and Chapter 5725. of the Revised Code reduced by the total amount of all other nonrefundable credits, if any, that the qualifying dealer in intangibles is entitled to claim.
(B) Upon the issuance of a tax credit certificate by the Ohio venture capital authority under section 150.07 of the Revised Code, a refundable credit may be claimed against the tax imposed on a qualifying dealer in intangibles under section 5707.03 and Chapter 5725. of the Revised Code. The credit shall be claimed on a return due under section 5725.14 of the Revised Code after the certificate is issued by the authority.
(C) If the qualifying dealer in intangibles elected a refundable credit under section 150.07 of the Revised Code and if the amount of the credit shown on the certificate does not exceed the tax otherwise due, then for the calendar year the qualifying dealer in intangibles shall claim a refundable credit equal to the amount of the credit shown on the certificate.
(D) If the qualifying dealer in intangibles elected a refundable credit under section 150.07 of the Revised Code, and if the amount of the refundable credit shown on the certificate exceeds the tax otherwise due, then for the calendar year the qualifying dealer in intangibles shall claim a refundable credit equal to the sum of the following: (1) The amount, if any, of the tax otherwise due;
(2) Seventy-five per cent of the difference between the amount of the refundable credit shown on the certificate and the tax otherwise due.
(E) If the qualifying dealer in intangibles elected a nonrefundable credit under section 150.07 of the Revised Code and if the nonrefundable credit to which the qualifying dealer in intangibles would otherwise be entitled under this section for any calendar year is greater than the tax otherwise due, the excess shall be allowed as a nonrefundable credit in each of the ensuing ten calendar years, but the amount of any excess nonrefundable credit allowed in the ensuing calendar year shall be deducted from the balance carried forward to the next calendar year.
Sec. 5725.19. (A) As used in this section, "tax otherwise due" means the tax imposed on a domestic insurance company under section 5725.18 of the Revised Code reduced by the total amount of all other nonrefundable credits, if any, that the domestic insurance company is entitled to claim. (B) Upon the issuance of a tax credit certificate
by the Ohio
venture
capital authority under section 150.07 of the
Revised Code, a refundable credit
may be
claimed against the
tax imposed on a domestic insurance
company
under section 5725.18
of the Revised Code. The credit
shall be
claimed in the calendar
year specified in the certificate
issued
by the authority.
(C) If the company elected a refundable credit under section 150.07 of the Revised Code and if the amount of the credit shown on the certificate does not exceed the tax otherwise due, then for the calendar year the company shall claim a refundable credit equal to the amount of the credit shown on the certificate.
(D) If the company elected a refundable credit under section 150.07 of the Revised Code, and the amount of the credit shown on the certificate exceeds the tax otherwise due, then for the calendar year the company shall claim a refundable credit equal to the sum of the following:
(1) The amount, if any, of the tax otherwise due;
(2) Seventy-five per cent of the difference between the amount of the refundable credit shown on the certificate and the tax otherwise due. (E) If the company elected a nonrefundable credit, the amount of the credit shown on the certificate shall not exceed the amount of tax otherwise due. If the company elected a nonrefundable credit and the credit to which the company would otherwise be entitled under this section for any calendar year is greater than the tax otherwise due, the excess shall be allowed as a nonrefundable credit in each of the ensuing ten calendar years, but the amount of any excess credit allowed in the ensuing calendar year shall be deducted from the balance carried forward to the next calendar year.
Sec. 5725.98. (A) To provide a uniform procedure for calculating the amount of tax imposed by section 5725.18 of the Revised Code that is due under this chapter, a taxpayer shall claim any credits and offsets against tax liability to which it is entitled in the following order:
(1) The credit for an insurance company or insurance company group under section 5729.031 of the Revised Code.
(2) The credit for eligible employee training costs under section 5725.31 of the Revised Code.
(3) The credit under section 5725.19 of the Revised Code for losses on loans made under the Ohio venture capital authority program under sections 150.01 to 150.10 of the Revised Code if the taxpayer elected a nonrefundable credit under section 150.07 of the Revised Code.
(4) The offset of assessments by the Ohio life and health insurance guaranty association permitted by section 3956.20 of the Revised Code.
(5)(4) The refundable credit for Ohio job creation under section 5725.32 of the Revised Code.
(6)(5) The refundable credit under section 5729.08 of the Revised Code for losses on loans made under the Ohio venture capital program under sections 150.01 to 150.10 of the Revised Code if the taxpayer elected a refundable credit under section 150.07 of the Revised Code.
(B) For any credit except the credits enumerated in divisions (A)(5)(4) and (6)(5) of this section, the amount of the credit for a taxable year shall not exceed the tax due after allowing for any other credit that precedes it in the order required under this section. Any excess amount of a particular credit may be carried forward if authorized under the section creating that credit. Nothing in this chapter shall be construed to allow a taxpayer to claim, directly or indirectly, a credit more than once for a taxable year.
Sec. 5727.241. (A) As used in this section: (1) "Tax otherwise due" means the tax imposed on a taxpayer under section 5727.24 of the Revised Code reduced by the total amount of all other nonrefundable credits, if any, that the taxpayer is entitled to claim.
(2) "Taxpayer", "taxpayer" means any person subject to the tax imposed by section 5727.24 of the Revised Code.
(B) Upon the issuance of a tax credit certificate by the Ohio venture capital authority under section 150.07 of the Revised Code, a refundable credit may be claimed against the tax imposed on a taxpayer under section 5727.24 of the Revised Code. The credit shall be claimed on a return due under section 5727.25 of the Revised Code after the certificate is issued by the authority.
(C) If the taxpayer elected a refundable credit under section 150.07 of the Revised Code and if the amount of the credit shown on the certificate does not exceed the tax otherwise due, then for the calendar year the taxpayer shall claim a refundable credit equal to the amount of the credit shown on the certificate.
(D) If the taxpayer elected a refundable credit under section 150.07 of the Revised Code, and if the amount of the refundable credit shown on the certificate exceeds the tax otherwise due, then for the calendar year the taxpayer shall claim a refundable credit equal to the sum of the following: (1) The amount, if any, of the tax otherwise due;
(2) Seventy-five per cent of the difference between the amount of the refundable credit shown on the certificate and the tax otherwise due.
(E) If the taxpayer elected a nonrefundable credit under section 150.07 of the Revised Code and if the nonrefundable credit to which the taxpayer would otherwise be entitled under this section for any calendar year is greater than the tax otherwise due, the excess shall be allowed as a nonrefundable credit in each of the ensuing ten calendar years, but the amount of any excess nonrefundable credit allowed in the ensuing calendar year shall be deducted from the balance carried forward to the next calendar year.
Sec. 5729.08. (A) As used in this section, "tax otherwise due" means the tax imposed on a foreign insurance company under section 5729.03 of the Revised Code reduced by the total amount of all other nonrefundable credits, if any, that the foreign insurance company is entitled to claim. (B) Upon the issuance of a tax credit certificate
by the Ohio
venture
capital authority under section 150.07 of the
Revised Code, a refundable credit
may be
claimed against the
tax imposed on a foreign insurance
company
under section 5729.03
of the Revised Code. The credit
shall be
claimed in the calendar
year specified in the certificate
issued
by the authority.
(C) If the company elected a refundable credit under section 150.07 of the Revised Code and if the amount of the credit shown on the certificate does not exceed the tax otherwise due, then for the calendar year the company shall claim a refundable credit equal to the amount of the credit shown on the certificate.
(D) If the company elected a refundable credit under section 150.07 of the Revised Code, and the amount of the credit shown on the certificate exceeds the tax otherwise due, than for the calendar year the company shall claim a refundable credit equal to the sum of the following:
(1) The amount, if any, of the tax otherwise due; (2) Seventy-five per cent of the difference between the amount of the refundable credit shown on the certificate and the tax otherwise due.
(E) If the company elected a nonrefundable credit, the amount of the credit shown on the certificate shall not exceed the amount of tax otherwise due. If the company elected a nonrefundable credit and the credit to which the company would otherwise be entitled under this section for any calendar year is greater than the tax otherwise due, the excess shall be allowed as a nonrefundable credit in each of the ensuing ten calendar years, but the amount of any excess credit allowed in the ensuing calendar year shall be deducted from the balance carried forward to the next calendar year.
Sec. 5729.98. (A) To provide a uniform procedure for calculating the amount of tax due under this chapter, a taxpayer shall claim any credits and offsets against tax liability to which it is entitled in the following order:
(1) The credit for an insurance company or insurance company group under section 5729.031 of the Revised Code.
(2) The credit for eligible employee training costs under section 5729.07 of the Revised Code.
(3) The credit under section 5729.08 of the Revised Code for losses on loans made under the Ohio venture capital program under sections 150.01 to 150.10 of the Revised Code if the taxpayer elected a nonrefundable credit under section 150.07 of the Revised Code.
(4) The offset of assessments by the Ohio life and health insurance guaranty association against tax liability permitted by section 3956.20 of the Revised Code.
(5)(4) The refundable credit for Ohio job creation under section 5729.032 of the Revised Code.
(6)(5) The refundable credit under section 5729.08 of the Revised Code for losses on loans made under the Ohio venture capital program under sections 150.01 to 150.10 of the Revised Code if the taxpayer elected a refundable credit under section 150.07 of the Revised Code.
(B) For any credit except the credits enumerated in divisions (A)(5)(4) and (6)(5) of this section, the amount of the credit for a taxable year shall not exceed the tax due after allowing for any other credit that precedes it in the order required under this section. Any excess amount of a particular credit may be carried forward if authorized under the section creating that credit. Nothing in this chapter shall be construed to allow a taxpayer to claim, directly or indirectly, a credit more than once for a taxable year.
Sec. 5733.01. (A) The tax provided by this chapter for
domestic corporations shall be the amount charged against each
corporation organized for profit under the laws of this state and
each nonprofit corporation organized pursuant to Chapter
1729. of
the Revised Code, except as provided in sections 5733.09
and
5733.10 of the Revised Code, for the privilege of exercising
its
franchise during the calendar year in which that amount is
payable, and the tax provided by this chapter for foreign
corporations shall be the amount charged against each corporation
organized for profit and each nonprofit corporation organized or
operating in the same or similar manner as nonprofit corporations
organized under Chapter 1729. of the Revised Code, under the laws
of any state or country other than this state, except as provided
in
sections 5733.09 and 5733.10 of the Revised Code, for the
privilege of doing business in this state, owning or using a part
or all of its capital or property in this state, holding a
certificate of compliance with the laws of this state authorizing
it to do business in this state, or otherwise having nexus in or
with
this state under the
Constitution of the
United
States,
during the calendar year in which
that amount is payable. (B) A corporation is subject to the tax imposed by section
5733.06 of the Revised Code
for each calendar year that it is so
organized, doing
business, owning or using a part or all of its
capital or
property, holding a certificate of compliance, or
otherwise having nexus in or with
this state under the
Constitution of the
United
States,
on the first day
of January of
that calendar year. (C) Any corporation subject to this chapter that is not
subject to the federal income tax shall file its returns and
compute its tax liability as required by this chapter in the same
manner as if that corporation were subject to the federal income
tax. (D) For purposes of this chapter, a federally chartered
financial institution shall be deemed to be organized under the
laws of the state within which its principal office is located. (E) For purposes of this chapter, any person, as defined in section 5701.01
of the Revised
Code, shall be
treated as a
corporation
if the person
is classified for federal
income tax
purposes as an association taxable as a corporation, and an equity interest in the person shall be treated as capital stock of the person.
(F) For the purposes of this chapter, "disregarded entity"
has the same meaning as in division (D) of section 5745.01 of the
Revised Code.
(1) A person's interest in a disregarded entity, whether
held directly or
indirectly, shall be treated as the person's
ownership of the
assets and liabilities of the disregarded entity,
and the income, including gain or loss,
shall be included in the
person's net income under this chapter.
(2) Any sale, exchange, or other disposition of the
person's
interest in the disregarded entity, whether held directly
or
indirectly,
shall be treated as a sale, exchange, or other
disposition of the
person's share of the disregarded entity's
underlying assets or liabilities, and the gain or
loss from such
sale, exchange, or disposition shall be included in
the person's
net income under this chapter.
(3) The disregarded entity's payroll, property, and sales
factors shall be
included in the person's factors.
(G) The tax a corporation is required to pay under this chapter shall be as follows:
(1)(a) For financial institutions, the greater of the minimum payment required under division (E) of section 5733.06 of the Revised Code or the difference between all taxes charged the financial institution under this chapter, without regard to division (G)(2) of this section, less any credits allowable against such tax.
(b) A corporation satisfying the description in division (E)(5), (6), (7), (8), or (10) of section 5751.01 of the Revised Code that is not a financial institution, insurance company, or dealer in intangibles is subject to the taxes imposed under this chapter as a corporation and not subject to tax as a financial institution, and shall pay the greater of the minimum payment required under division (E) of section 5733.06 of the Revised Code or the difference between all the taxes charged under this chapter, without regard to division (G)(2) of this section, less any credits allowable against such tax.
(2) For all corporations other than those persons described in division (G)(1)(a) or (b) of this section, the amount under division (G)(2)(a) of this section applicable to the tax year specified less the amount under division (G)(2)(b) of this section:
(a)(i) For tax year 2005, the greater of the minimum payment required under division (E) of section 5733.06 of the Revised Code or the difference between all taxes charged the corporation under this chapter and any credits allowable against such tax;
(ii) For tax year 2006, the greater of the minimum payment required under division (E) of section 5733.06 of the Revised Code or four-fifths of the difference between all taxes charged the corporation under this chapter and any credits allowable against such tax except the qualifying pass-through entity tax credit described in division (A)(30)(29) and the refundable credits described in divisions (A)(31)(30), (32)(31), (33)(32), and (34)(33) of section 5733.98 of the Revised Code;
(iii) For tax year 2007, the greater of the minimum payment required under division (E) of section 5733.06 of the Revised Code or three-fifths of the difference between all taxes charged the corporation under this chapter and any credits allowable against such tax except the qualifying pass-through entity tax credit described in division (A)(30)(29) and the refundable credits described in divisions (A)(31)(30), (32)(31), (33)(32), and (34)(33) of section 5733.98 of the Revised Code;
(iv) For tax year 2008, the greater of the minimum payment required under division (E) of section 5733.06 of the Revised Code or two-fifths of the difference between all taxes charged the corporation under this chapter and any credits allowable against such tax except the qualifying pass-through entity tax credit described in division (A)(30)(29) and the refundable credits described in divisions (A)(31)(30), (32)(31), (33)(32), and (34)(33) of section 5733.98 of the Revised Code;
(v) For tax year 2009, the greater of the minimum payment required under division (E) of section 5733.06 of the Revised Code or one-fifth of the difference between all taxes charged the corporation under this chapter and any credits allowable against such tax except the qualifying pass-through entity tax credit described in division (A)(30)(29) and the refundable credits described in divisions (A)(31)(30), (32)(31), and (33)(32) of section 5733.98 of the Revised Code;
(vi) For tax year 2010 and each tax year thereafter, no tax.
(b) A corporation shall subtract from the amount calculated under division (G)(2)(a)(ii), (iii), (iv), or (v) of this section any qualifying pass-through entity tax credit described in division (A)(30)(29) and any refundable credits described in divisions (A)(31)(30), (32)(31), (33)(32), and (34)(33) of section 5733.98 of the Revised Code to which the corporation is entitled. Any unused qualifying pass-through entity tax credit is not refundable. (c) For the purposes of computing the amount of a credit that may be carried forward to a subsequent tax year under division (G)(2) of this section, a credit is utilized against the tax for a tax year to the extent the credit applies against the tax for that tax year, even if the difference is then multiplied by the applicable fraction under division (G)(2)(a) of this section. (3) Nothing in division (G) of this section eliminates or reduces the tax imposed by section 5733.41 of the Revised Code on a qualifying pass-through entity.
Sec. 5733.49. (A) Upon the issuance of a tax credit certificate
by the Ohio
venture capital authority under section 150.07
of the
Revised Code, a refundable credit
may be claimed against the
tax imposed by
section 5733.06 of the
Revised Code. The credit
shall be claimed
for the tax year
specified in the certificate
issued by the
authority and in the
order required under section
5733.98 of the
Revised Code. (B) If the taxpayer elected a refundable credit under section 150.07 of the Revised Code and the amount of the credit shown on the certificate does not exceed the tax otherwise due under section 5733.06, 5733.065, and 5733.066 of the Revised Code after all nonrefundable credits are deducted, then the taxpayer shall claim a refundable credit equal to the amount of the credit shown on the certificate.
(C) If the taxpayer elected a refundable credit under
section 150.07 of the Revised Code, and the amount of the credit
shown on the certificate exceeds the tax otherwise due under
sections 5733.06, 5733.065, and 5733.066 of the Revised Code after
all nonrefundable credits are
deducted, the taxpayer shall claim a refundable credit equal to the sum of the following:
(1) The amount, if any, of the tax otherwise due under sections 5733.06, 5733.065, and 5733.066 of the Revised Code after all nonrefundable credits are deducted;
(2) Seventy-five per cent of the difference between the amount of the refundable credit shown on the certificate and the tax otherwise due under sections 5733.06, 5733.065, and 5733.066 of the Revised Code after all nonrefundable credits are deducted. (D) If the taxpayer elected a nonrefundable credit and the credit to which the taxpayer would otherwise be entitled under this section for any tax year is greater than the tax otherwise due under sections 5733.06, 5733.065, and 5733.066 of the Revised Code, after allowing for any other credits that, under section 5733.98 of the Revised Code, precede the credit allowed under this section, the excess shall be allowed as a nonrefundable credit in each of the ensuing ten tax years, but the amount of any excess credit allowed in the ensuing tax year shall be deducted from the balance carried forward to the next tax year.
Sec. 5733.98. (A) To provide a uniform procedure for
calculating the amount of tax imposed by section 5733.06 of the
Revised Code
that is due under this chapter, a taxpayer
shall
claim any credits to which it is entitled in the following order,
except as otherwise provided in section 5733.058 of the Revised
Code: (1) For tax year 2005, the credit for taxes paid by a qualifying pass-through
entity allowed
under section 5733.0611 of the Revised Code; (2) The credit allowed for financial institutions under
section 5733.45 of the Revised Code; (3) The credit for qualifying affiliated groups under
section
5733.068 of the Revised Code; (4) The subsidiary corporation credit under section
5733.067
of the Revised Code; (5) The savings and loan assessment credit under section
5733.063 of the Revised Code; (6) The credit for recycling and litter prevention
donations
under section
5733.064 of the Revised Code; (7) The credit for employers that enter into
agreements with
child day-care centers under section 5733.36 of the
Revised Code; (8) The credit for employers that reimburse employee child
care expenses under section 5733.38 of the Revised
Code; (9) The credit for maintaining railroad active grade
crossing
warning
devices under section 5733.43 of the Revised
Code; (10) The credit for purchases of lights and reflectors under
section
5733.44 of the Revised Code; (11) The job retention credit under division (B) of section
5733.0610 of the Revised Code; (12) The credit for
losses on loans made under the Ohio venture capital
program under sections 150.01 to 150.10 of the Revised Code if the
taxpayer elected a nonrefundable credit under section 150.07 of
the Revised Code; (13) The credit for purchases of new manufacturing
machinery
and equipment under section 5733.31 or section 5733.311
of the
Revised Code;
(14)(13) The second credit for purchases of new
manufacturing
machinery and equipment under
section 5733.33 of the
Revised Code;
(15)(14) The job training credit under section 5733.42 of
the
Revised
Code;
(16)(15) The credit for qualified research expenses under
section 5733.351 of
the Revised Code;
(17)(16) The enterprise zone credit under section 5709.66 of
the
Revised Code;
(18)(17) The credit for the eligible costs associated with a
voluntary action under section 5733.34
of the Revised Code;
(19)(18) The credit for employers that establish on-site
child
day-care centers under section 5733.37 of the Revised
Code;
(20)(19)
The ethanol plant investment credit under section
5733.46 of the Revised Code;
(21)(20) The credit for purchases of qualifying grape
production
property under section 5733.32 of the Revised Code;
(22)(21) The export sales credit under section 5733.069 of
the
Revised Code;
(23)(22) The credit for research and development and
technology
transfer investors under section 5733.35 of the Revised
Code;
(24)(23) The enterprise zone credits under section 5709.65
of
the
Revised Code;
(25)(24) The credit for using Ohio coal under section
5733.39
of
the
Revised Code;
(26)(25) The credit for small telephone companies under section 5733.57 of the Revised Code;
(27)(26) The credit for eligible nonrecurring 9-1-1 charges under section 5733.55 of the Revised Code;
(28)(27) For tax year 2005, the credit for providing programs to aid the communicatively impaired under division (A) of section 5733.56 of the Revised Code;
(29)(28) The research and development credit under section 5733.352 of the Revised Code;
(30)(29) For tax years 2006 and subsequent tax years, the credit for taxes paid by a qualifying pass-through entity allowed under section 5733.0611 of the Revised Code;
(31)(30) The refundable jobs creation credit under
division
(A)
of section
5733.0610 of the Revised Code;
(32)(31) The refundable credit for tax withheld under
division
(B)(2) of section 5747.062 of the Revised Code;
(33)(32) The refundable credit under section 5733.49 of the Revised Code for losses on loans made to the Ohio venture capital program under sections 150.01 to 150.10 of the Revised Code if the taxpayer elected a refundable credit under section 150.07 of the Revised Code;
(34)(33) For tax years 2006, 2007, and 2008, the refundable credit allowable under division (B) of section 5733.56 of the Revised Code.
(B) For any credit except the
credits enumerated
in divisions (A)(31)(30), (32)(31), (33)(32), and (34)(33) of this section, the amount of the
credit for a tax year shall not
exceed
the tax due after allowing
for any other credit that
precedes it
in the order required under
this section. Any excess
amount of a
particular credit may be
carried forward if authorized
under the
section creating that
credit.
Sec. 5747.80. (A) Upon the issuance of a tax credit certificate
by the
Ohio venture
capital authority under section 150.07 of the
Revised
Code, a refundable credit may be
claimed against the
tax imposed by section 5747.02 of
the Revised
Code. The credit
shall be claimed for the taxable year
specified
in the certificate
issued by the authority and in the
order
required under section
5747.98 of the Revised Code.
(B) If the taxpayer elected a refundable credit under section 150.07 of the Revised Code and the amount of the credit shown on the certificate does not exceed the tax otherwise due under section 5747.02 of the Revised Code after all nonrefundable credits are deducted, then the taxpayer shall claim a refundable credit equal to the amount of the credit shown on the certificate.
(C) If the taxpayer elected a refundable credit under
section 150.07 of the Revised Code, and the amount of the credit
shown on the certificate exceeds the tax otherwise due under
section 5747.02 of the Revised Code after all nonrefundable credits are deducted,
the taxpayer shall claim a refundable credit equal to the sum of the following: (1) The amount, if any, of the tax otherwise due under section 5747.02 of the Revised Code after all nonrefundable credits are deducted;
(2) Seventy-five per cent of the difference between the amount of the refundable credit shown on the certificate and the tax otherwise due under section 5747.02 of the Revised Code after all nonrefundable credits are deducted.
(D) If the taxpayer elected a nonrefundable credit and the credit to which the taxpayer would otherwise be entitled under this section for any taxable year is greater than the tax otherwise due under section 5747.02 of the Revised Code, after allowing for any other credits that, under section 5747.98 of the Revised Code, precede the credit allowed under this section, the excess shall be allowed as a nonrefundable credit in each of the ensuing ten taxable years, but the amount of any excess credit allowed in the ensuing taxable year shall be deducted from the balance carried forward to the next taxable year.
Sec. 5747.98. (A) To provide a uniform procedure for
calculating the amount of tax due under section 5747.02 of the
Revised Code, a taxpayer shall claim any credits to which the
taxpayer is
entitled in the following order: (1) The retirement income credit under division (B) of
section 5747.055 of the Revised Code; (2) The senior citizen credit under division (C) of
section
5747.05 of the Revised Code; (3) The lump sum distribution credit under division (D) of
section 5747.05 of the Revised Code; (4) The dependent care credit under section 5747.054 of
the
Revised Code; (5) The lump sum retirement income credit under division
(C)
of section 5747.055 of the Revised Code; (6) The lump sum retirement income credit under division
(D)
of section 5747.055 of the Revised Code; (7) The lump sum retirement income credit under division
(E)
of section 5747.055 of the Revised Code; (8) The low-income credit under section 5747.056 of the Revised Code; (9) The credit for displaced workers who pay for job
training under section 5747.27 of the Revised Code; (10) The campaign contribution credit under section
5747.29
of
the Revised Code; (11) The twenty-dollar personal exemption credit under
section 5747.022 of the Revised Code; (12) The joint filing credit under division (G) of
section
5747.05 of the Revised Code; (13) The nonresident credit under division (A) of
section
5747.05 of the Revised Code; (14) The credit for a resident's out-of-state income
under
division (B) of section 5747.05 of the Revised Code; (15) The credit for employers that enter
into agreements
with child day-care centers under section 5747.34 of the
Revised
Code; (16) The credit for employers that reimburse employee
child
care expenses under section 5747.36 of the Revised Code; (17) The credit for adoption of a minor child under section
5747.37 of the Revised Code; (18) The credit for purchases of lights and reflectors under
section
5747.38 of the Revised Code; (19)
The job retention credit under division (B) of section
5747.058 of the Revised Code; (20) The credit for losses on loans made under the Ohio venture capital program under sections 150.01 to 150.10 of the Revised Code if the taxpayer elected a nonrefundable credit under section 150.07 of the Revised Code; (21) The credit for purchases of new manufacturing
machinery
and equipment
under section 5747.26 or section 5747.261
of the
Revised Code;
(22)(21) The second credit for purchases of new
manufacturing
machinery and
equipment and the credit for using
Ohio coal under
section 5747.31 of the
Revised Code;
(23)(22) The job training credit under section 5747.39 of
the
Revised Code;
(24)(23) The enterprise zone credit under section 5709.66 of
the
Revised Code;
(25)(24) The credit for the eligible costs associated with a
voluntary action
under section 5747.32 of the Revised Code;
(26)(25) The credit
for employers that establish on-site
child
day-care centers under section
5747.35 of the Revised Code;
(27)(26)
The ethanol plant investment credit under section
5747.75 of the Revised Code;
(28)(27) The credit for purchases of qualifying grape
production
property under section 5747.28 of the Revised Code;
(29)(28) The export sales credit under section 5747.057 of
the
Revised Code;
(30)(29) The credit for research and development and
technology
transfer investors under section 5747.33 of the Revised
Code;
(31)(30)
The enterprise zone credits under
section 5709.65
of
the
Revised Code;
(32)(31) The research and development credit under section 5747.331 of the Revised Code;
(33)(32) The refundable jobs creation credit
under
division
(A)
of section
5747.058 of the Revised Code;
(34)(33) The refundable credit for taxes paid by a
qualifying
entity granted under section 5747.059 of the Revised
Code;
(35)(34) The refundable credits for taxes paid by a
qualifying
pass-through
entity granted under division (J) of
section 5747.08
of the Revised Code;
(36)(35) The refundable credit for tax withheld under
division
(B)(1) of section 5747.062 of the Revised Code;
(37)(36) The refundable credit under section 5747.80 of the Revised Code for losses on loans made to the Ohio venture
capital program under sections 150.01 to 150.10 of the Revised
Code if the taxpayer elected a refundable credit under section
150.07 of the Revised Code.
(B) For any credit, except the credits enumerated
in divisions (A)(33)(32) to (37)(36) of
this
section
and
the
credit granted under division
(I) of
section
5747.08 of
the
Revised Code, the amount of the credit
for
a
taxable year
shall
not
exceed the tax due after allowing for any
other credit
that
precedes it in the order required under this
section. Any
excess
amount of a particular credit may be carried
forward if
authorized
under the section creating that credit.
Nothing in this
chapter
shall be construed to allow a taxpayer to
claim, directly
or
indirectly, a
credit more than once for a
taxable year.
Sec. 5751.20. (A) As used in sections 5751.20 to 5751.22 of the Revised Code:
(1) "School district," "joint vocational school district," "local taxing unit," "state education aid," "recognized valuation," "fixed-rate levy," and "fixed-sum levy" have the same meanings as used in section 5727.84 of the Revised Code.
(2) "State education aid offset" means the amount determined for each school district or joint vocational school district under division (A)(1) of section 5751.21 of the Revised Code.
(3) "Machinery and equipment property tax value loss" means the amount determined under division (C)(1) of this section.
(4) "Inventory property tax value loss" means the amount determined under division (C)(2) of this section.
(5) "Furniture and fixtures property tax value loss" means the amount determined under division (C)(3) of this section.
(6)
"Machinery and equipment fixed-rate levy loss" means the amount determined under division (D)(1) of this section.
(7) "Inventory fixed-rate levy loss" means the amount determined under division (D)(2) of this section.
(8) "Furniture and fixtures fixed-rate levy loss" means the amount determined under division (D)(3) of this section. (9) "Total fixed-rate levy loss" means the sum of the machinery and equipment fixed-rate levy loss, the inventory fixed-rate levy loss, the furniture and fixtures fixed-rate levy loss, and the telephone company fixed-rate levy loss. (10)
"Fixed-sum levy loss" means the amount determined under division (E) of this section.
(11) "Machinery and equipment" means personal property subject to the assessment rate specified in division (F) of section 5711.22 of the Revised Code.
(12) "Inventory" means personal property subject to the assessment rate specified in division (E) of section 5711.22 of the Revised Code. (13) "Furniture and fixtures" means personal property subject to the assessment rate specified in division (G) of section 5711.22 of the Revised Code.
(14) "Qualifying levies" are levies in effect for tax year 2004 or applicable to tax year 2005 or approved at an election conducted before September 1, 2005. For the purpose of determining the rate of a qualifying levy authorized by section 5705.212 or 5705.213 of the Revised Code, the rate shall be the rate that would be in effect for tax year 2010. (15) "Telephone property" means tangible personal property of a telephone, telegraph, or interexchange telecommunications company subject to an assessment rate specified in section 5727.111 of the Revised Code in tax year 2004.
(16) "Telephone property tax value loss" means the amount determined under division (C)(4) of this section.
(17) "Telephone property fixed-rate levy loss" means the amount determined under division (D)(4) of this section. (B) The commercial activities tax receipts fund is hereby created in the state treasury and shall consist of money arising from the tax imposed under this chapter. All money in that fund shall be credited for each fiscal year in the following percentages to the general revenue fund, to the school district tangible property tax replacement fund, which is hereby created in the state treasury for the purpose of making the payments described in section 5751.21 of the Revised Code, and to the local government tangible property tax replacement fund, which is hereby created in the state treasury for the purpose of making the payments described in section 5751.22 of the Revised Code, in the following percentages:
Fiscal year |
General Revenue Fund |
School District Tangible Property Tax Replacement Fund |
Local Government Tangible Property Tax Replacement Fund |
2006 |
67.7% |
22.6% |
9.7% |
2007 |
0% |
70.0% |
30.0% |
2008 |
0% |
70.0% |
30.0% |
2009 |
0% |
70.0% |
30.0% |
2010 |
0% |
70.0% |
30.0% |
2011 |
0% |
70.0% |
30.0% |
2012 |
5.3% |
70.0% |
24.7% |
2013 |
19.4% |
70.0% |
10.6% |
2014 |
14.1% |
70.0% |
15.9% |
2015 |
17.6% |
70.0% |
12.4% |
2016 |
21.1% |
70.0% |
8.9% |
2017 |
24.6% |
70.0% |
5.4% |
2018 |
28.1% |
70.0% |
1.9% |
2019 and thereafter |
100% |
0% |
0% |
(C) Not later than September 15, 2005, the tax commissioner shall determine for each school district, joint vocational school district, and local taxing unit its machinery and equipment, inventory property, furniture and fixtures property, and telephone property tax value losses, which are the applicable amounts described in divisions (C)(1), (2), (3), and (4) of this section, except as provided in division (C)(5) of this section:
(1) Machinery and equipment property tax value loss is the taxable value of machinery and equipment property as reported by taxpayers for tax year 2004 multiplied by:
(a) For tax year 2006, thirty-three and eight-tenths per cent;
(b) For tax year 2007, sixty-one and three-tenths per cent;
(c) For tax year 2008, eighty-three per cent;
(d) For tax year 2009 and thereafter, one hundred per cent.
(2) Inventory property tax value loss is the taxable value of inventory property as reported by taxpayers for tax year 2004 multiplied by: (a) For tax year 2006, a fraction, the numerator of which is five and three-fourths and the denominator of which is twenty-three;
(b) For tax year 2007, a fraction, the numerator of which is nine and one-half and the denominator of which is twenty-three;
(c) For tax year 2008, a fraction, the numerator of which is thirteen and one-fourth and the denominator of which is twenty-three;
(d) For tax year 2009 and thereafter a fraction, the numerator of which is seventeen and the denominator of which is twenty-three.
(3) Furniture and fixtures property tax value loss is the taxable value of furniture and fixture property as reported by taxpayers for tax year 2004 multiplied by:
(a) For tax year 2006, twenty-five per cent;
(b) For tax year 2007, fifty per cent;
(c) For tax year 2008, seventy-five per cent;
(d) For tax year 2009 and thereafter, one hundred per cent. The taxable value of property reported by taxpayers used in divisions (C)(1), (2), and (3) of this section shall be such values as determined to be final by the tax commissioner as of August 31, 2005. Such determinations shall be final except for any correction of a clerical error that was made prior to August 31, 2005, by the tax commissioner. (4) Telephone property tax value loss is the taxable value of telephone property as taxpayers would have reported that property for tax year 2004 if the assessment rate for all telephone property for that year were twenty-five per cent, multiplied by:
(a) For tax year 2006, zero per cent;
(b) For tax year 2007, zero per cent;
(c) For tax year 2008, zero per cent;
(d) For tax year 2009, sixty per cent;
(e) For tax year 2010, eighty per cent;
(f) For tax year 2011 and thereafter, one hundred per cent. (5) Division (C)(5) of this section applies to any school district, joint vocational school district, or local taxing unit in a county in which is located a facility currently or formerly devoted to the enrichment or commercialization of uranium or uranium products, and for which the total taxable value of property listed on the general tax list of personal property for any tax year from tax year 2001 to tax year 2004 was fifty per cent or less of the taxable value of such property listed on the general tax list of personal property for the next preceding tax year.
In computing the property tax value fixed-rate levy losses under divisions (C)(D)(1), (2), and (3) of this section for any school district, joint vocational school district, or local taxing unit to which division (C)(5) of this section applies, the taxable value of such property as listed on the general tax list of personal property for tax year 2000 shall be substituted for the taxable value of such property as reported by taxpayers for tax year 2004, in the taxing district containing the uranium facility, if the taxable value listed for tax year 2000 is greater than the taxable value reported by taxpayers for tax year 2004. For the purpose of making the computations under divisions (C)(D)(1), (2), and (3) of this section, the tax year 2000 valuation is to be allocated to machinery and equipment, inventory, and furniture and fixtures property in the same proportions as the tax year 2004 values. For the purpose of the calculations in division (A) of section 5751.21 of the Revised Code, the tax year 2004 taxable values shall be used. To facilitate the calculations required under division (C) of this section, the county auditor, upon request from the tax commissioner, shall provide by August 1, 2005, the values of machinery and equipment, inventory, and furniture and fixtures for all single-county personal property taxpayers for tax year 2004.
(D) Not later than September 15, 2005, the tax commissioner shall determine for each tax year from 2006 through 2009 for each school district, joint vocational school district, and local taxing unit its machinery and equipment, inventory, and furniture and fixtures fixed-rate levy losses, and for each tax year from 2006 through 2011 its telephone property fixed-rate levy loss, which are the applicable amounts described in divisions (D)(1), (2), (3), and (4) of this section:
(1) The machinery and equipment fixed-rate levy loss is the machinery and equipment property tax value loss multiplied by the sum of the tax rates of fixed-rate qualifying levies.
(2) The inventory fixed-rate loss is the inventory property tax value loss multiplied by the sum of the tax rates of fixed-rate qualifying levies.
(3) The furniture and fixtures fixed-rate levy loss is the furniture and fixture property tax value loss multiplied by the sum of the tax rates of fixed-rate qualifying levies.
(4) The telephone property fixed-rate levy loss is the telephone property tax value loss multiplied by the sum of the tax rates of fixed-rate qualifying levies. (E)
Not later than September 15, 2005, the tax commissioner shall determine for each school district, joint vocational school district, and local taxing unit its fixed-sum levy loss. The fixed-sum levy loss is the amount obtained by subtracting the amount described in division (E)(2) of this section from the amount described in division (E)(1) of this section:
(1) The sum of the machinery and equipment property tax value loss, the inventory property tax value loss, and the furniture and fixtures property tax value loss, and, for 2008 through 2017 the telephone property tax value loss of the district or unit multiplied by the sum of the fixed-sum tax rates of qualifying levies. For 2006 through 2010, this computation shall include all qualifying levies remaining in effect for the current tax year and any school district emergency levies that are qualifying levies not remaining in effect for the current year. For 2011 through 2017, this computation shall include only qualifying levies remaining in effect for the current year. For purposes of this computation, a qualifying school district emergency levy remains in effect in a year after 2010 only if, for that year, the board of education levies a school district emergency levy for an annual sum at least equal to the annual sum levied by the board in tax year 2004 less the amount of the payment certified under this division for 2006.
(2) The total taxable value in tax year 2004 less the sum of the machinery and equipment, inventory, furniture and fixtures, and telephone property tax value losses in each school district, joint vocational school district, and local taxing unit multiplied by one-half of one mill per dollar.
(3) For the calculations in divisions (E)(1) and (2) of this section, the tax value losses are those that would be calculated for tax year 2009 under divisions (C)(1), (2), and (3) of this section and for tax year 2011 under division (C)(4) of this section. (4) To facilitate the calculation under divisions (D) and (E) of this section, not later than September 1, 2005, any school district, joint vocational school district, or local taxing unit that has a qualifying levy that was approved at an election conducted during 2005 before September 1, 2005, shall certify to the tax commissioner a copy of the county auditor's certificate of estimated property tax millage for such levy as required under division (B) of section 5705.03 of the Revised Code, which is the rate that shall be used in the calculations under such divisions.
If the amount determined under division (E) of this section for any school district, joint vocational school district, or local taxing unit is greater than zero, that amount shall equal the reimbursement to be paid pursuant to division (D) of section 5751.21 or division (A)(3) of section 5751.22 of the Revised Code, and the one-half of one mill that is subtracted under division (E)(2) of this section shall be apportioned among all contributing fixed-sum levies in the proportion that each levy bears to the sum of all fixed-sum levies within each school district, joint vocational school district, or local taxing unit.
(F) Not later than October 1, 2005, the tax commissioner shall certify to the department of education for every school district and joint vocational school district the machinery and equipment, inventory, furniture and fixtures, and telephone property tax value losses determined under division (C) of this section, the machinery and equipment, inventory, furniture and fixtures, and telephone fixed-rate levy losses determined under division (D) of this section, and the fixed-sum levy losses calculated under division (E) of this section. The calculations under divisions (D) and (E) of this section shall separately display the levy loss for each levy eligible for reimbursement.
(G) Not later than October 1, 2005, the tax commissioner shall certify the amount of the fixed-sum levy losses to the county auditor of each county in which a school district, joint vocational school district, or local taxing unit with a fixed-sum levy loss reimbursement has territory. Sec. 5751.21. (A) Not later than the thirty-first day of July of 2007 through 2017, the department of education shall determine the following for each school district and each joint vocational school district eligible for payment under division (B) of this section:
(1) The state education aid offset, which is the difference obtained by subtracting the amount described in division (A)(1)(b) of this section from the amount described in division (A)(1)(a) of this section:
(a) The state education aid computed for the school district or joint vocational school district for the current fiscal year as of the thirty-first day of July;
(b) The state education aid that would be computed for the school district or joint vocational school district for the current fiscal year as of the thirty-first day of July if the recognized valuation included the machinery and equipment, inventory, furniture and fixtures, and telephone property tax value losses for the school district or joint vocational school district for the second preceding tax year.
(2) The greater of zero or the difference obtained by subtracting the state education aid offset determined under division (A)(1) of this section from the sum of the machinery and equipment fixed-rate levy loss, the inventory fixed-rate levy loss, furniture and fixtures fixed-rate levy loss, and telephone property fixed-rate levy loss certified under division (F) of section 5751.20 of the Revised Code for all taxing districts in each school district and joint vocational school district for the second preceding tax year.
By the fifth day of August of each such year, the department of education shall certify the amount so determined under division (A)(1) of this section to the director of budget and management.
(B) The department of education shall pay from the school district tangible property tax replacement fund to each school district and joint vocational school district all of the following for fixed-rate levy losses certified under division (F) of section 5751.20 of the Revised Code:
(1) On or before May 31, 2006, one-seventh of the total fixed-rate levy loss for tax year 2006;
(2) On or before August 31, 2006, and October 31, 2006, one-half of six-sevenths of the total fixed-rate levy loss for tax year 2006;
(3) On or before May 31, 2007, one-seventh of the total fixed-rate levy loss for tax year 2007;
(4) On or before August 31, 2007, and October 31, 2007, forty-three per cent of the amount determined under division (A)(2) of this section for fiscal year 2008, but not less than zero, plus one-half of six-sevenths of the difference between the total fixed-rate levy loss for tax year 2007 and the total fixed-rate levy loss for tax year 2006.
(5) On or before May 31, 2008, fourteen per cent of the amount determined under division (A)(2) of this section for fiscal year 2008, but not less than zero, plus one-seventh of the difference between the total fixed-rate levy loss for tax year 2008 and the total fixed-rate levy loss for tax year 2006.
(6) On or before August 31, 2008, and October 31, 2008, forty-three per cent of the amount determined under division (A)(2) of this section for fiscal year 2009, but not less than zero, plus one-half of six-sevenths of the difference between the total fixed-rate levy loss in tax year 2008 and the total fixed-rate levy loss in tax year 2007.
(7) On or before May 31, 2009, fourteen per cent of the amount determined under division (A)(2) of this section for fiscal year 2009, but not less than zero, plus one-seventh of the difference between the total fixed-rate levy loss for tax year 2009 and the total fixed-rate levy loss for tax year 2007.
(8) On or before August 31, 2009, and October 31, 2009, forty-three per cent of the amount determined under division (A)(2) of this section for fiscal year 2010, but not less than zero, plus one-half of six-sevenths of the difference between the total fixed-rate levy loss in tax year 2009 and the total fixed-rate levy loss in tax year 2008.
(9) On or before May 31, 2010, fourteen per cent of the amount determined under division (A)(2) of this section for fiscal year 2010, but not less than zero, plus one-seventh of the difference between the total fixed-rate levy loss in tax year 2010 and the total fixed-rate levy loss in tax year 2008.
(10) On or before August 31, 2010, and October 31, 2010, one-third of the amount determined under division (A)(2) of this section for fiscal year 2011, but not less than zero, plus one-half of six-sevenths of the difference between the telephone property fixed-rate levy loss for tax year 2010 and the telephone property fixed-rate levy loss for tax year 2009.
(11) On or before May 31, 2011, fourteen per cent of the amount determined under division (A)(2) of this section for fiscal year 2011, but not less than zero, plus one-seventh of the difference between the telephone property fixed-rate levy loss for tax year 2011 and the telephone property fixed-rate levy loss for tax year 2009. (12) On or before August 31, 2011, October 31, 2011, and May 31, 2012, the amount determined under division (A)(2) of this section multiplied by a fraction, the numerator of which is fourteen and the denominator of which is seventeen, but not less than zero, multiplied by one-third, plus one-half of six-sevenths of the difference between the telephone property fixed-rate levy loss for tax year 2011 and the telephone property fixed-rate levy loss for tax year 2010.
(13) On or before May 31, 2012, fourteen per cent of the amount determined under division (A)(2) of this section for fiscal year 2012, multiplied by a fraction, the numerator of which is fourteen and the denominator of which is seventeen, plus one-seventh of the difference between the telephone property fixed-rate levy loss for tax year 2011 and the telephone property fixed-rate levy loss for tax year 2010. (14) On or before August 31, 2012, October 31, 2012, and May 31, 2013, the amount determined under division (A)(2) of this section multiplied by a fraction, the numerator of which is eleven and the denominator of which is seventeen, but not less than zero, multiplied by one-third.
(15) On or before August 31, 2013, October 31, 2013, and May 31, 2014, the amount determined under division (A)(2) of this section multiplied by a fraction, the numerator of which is nine and the denominator of which is seventeen, but not less than zero, multiplied by one-third.
(16) On or before August 31, 2014, October 31, 2014, and May 31, 2015, the amount determined under division (A)(2) of this section multiplied by a fraction, the numerator of which is seven and the denominator of which is seventeen, but not less than zero, multiplied by one-third.
(17) On or before August 31, 2015, October 31, 2015, and May 31, 2016, the amount determined under division (A)(2) of this section multiplied by a fraction, the numerator of which is five and the denominator of which is seventeen, but not less than zero, multiplied by one-third.
(18) On or before August 31, 2016, October 31, 2016, and May 31, 2017, the amount determined under division (A)(2) of this section multiplied by a fraction, the numerator of which is three and the denominator of which is seventeen, but not less than zero, multiplied by one-third.
(19) On or before August 31, 2017, October 31, 2017, and May 31, 2018, the amount determined under division (A)(2) of this section multiplied by a fraction, the numerator of which is one and the denominator of which is seventeen, but not less than zero, multiplied by one-third.
(20) After May 31, 2018, no payments shall be made under this section.
The department of education shall report to each school district and joint vocational school district the apportionment of the payments among the school district's or joint vocational school district's funds based on the certifications under division (F) of section 5751.20 of the Revised Code.
Any qualifying levy that is a fixed-rate levy that is not applicable to a tax year after 2010 does not qualify for any reimbursement after the tax year to which it is last applicable. (C) For taxes levied within the ten-mill limitation for debt purposes in tax year 2005, payments shall be made equal to one hundred per cent of the loss computed as if the tax were a fixed-rate levy, but those payments shall extend from fiscal year 2006 through fiscal year 2018, as long as the qualifying levy continues to be used for debt purposes. If the purpose of such a qualifying levy is changed, that levy becomes subject to the payments determined in division (B) of this section.
(D)(1) Not later than January 1, 2006, for each fixed-sum levy of each school district or joint vocational school district and for each year for which a determination is made under division (F) of section 5751.20 of the Revised Code that a fixed-sum levy loss is to be reimbursed, the tax commissioner shall certify to the department of education the fixed-sum levy loss determined under that division. The certification shall cover a time period sufficient to include all fixed-sum levies for which the commissioner made such a determination. The department shall pay from the school district property tax replacement fund to the school district or joint vocational school district one-third of the fixed-sum levy loss so certified for each year on or before the last day of May, August, and October of the current year.
(2) Beginning in 2006, by the first day of January of each year, the tax commissioner shall review the certification originally made under division (D)(1) of this section. If the commissioner determines that a debt levy that had been scheduled to be reimbursed in the current year has expired, a revised certification for that and all subsequent years shall be made to the department of education.
(E) Beginning in September 2007 and through June 2018, the director of budget and management shall transfer from the school district tangible property tax replacement fund to the general revenue fund each of the following:
(1) On the first day of September, the lesser of one-fourth of the amount certified for that fiscal year under division (A)(1) of this section or the balance in the school district tangible property tax replacement fund;
(2) On the first day of December, the lesser of one-fourth of the amount certified for that fiscal year under division (A)(1) of this section or the balance in the school district tangible property tax replacement fund;
(3) On the first day of March, the lesser of one-fourth of the amount certified for that fiscal year under division (A)(1) of this section or the balance in the school district tangible property tax replacement fund;
(4) On the first day of June, the lesser of one-fourth of the amount certified for that fiscal year under division (A)(1) of this section or the balance in the school district tangible property tax replacement fund.
(F) For each of the fiscal years 2006 through 2018, if the total amount in the school district tangible property tax replacement fund is insufficient to make all payments under divisions (B), (C), and (D) of this section at the times the payments are to be made, the director of budget and management shall transfer from the general revenue fund to the school district tangible property tax replacement fund the difference between the total amount to be paid and the amount in the school district tangible property tax replacement fund. For each fiscal year after 2018, at the time payments under division (D) of this section are to be made, the director of budget and management shall transfer from the general revenue fund to the school district property tax replacement fund the amount necessary to make such payments.
(G) On the fifteenth day of June of 2006 through 2011, the director of budget and management may transfer any balance in the school district tangible property tax replacement fund to the general revenue fund. At the end of fiscal years 2012 through 2018, any balance in the school district tangible property tax replacement fund shall remain in the fund to be used in future fiscal years for school purposes.
(H) If all of the territory of a school district or joint vocational school district is merged with another district, or if a part of the territory of a school district or joint vocational school district is transferred to an existing or newly created district, the department of education, in consultation with the tax commissioner, shall adjust the payments made under this section as follows:
(1) For a merger of two or more districts, the machinery and equipment, inventory, furniture and fixtures, and telephone property fixed-rate levy losses and the fixed-sum levy losses of the successor district shall be equal to the sum of the machinery and equipment, inventory, furniture and fixtures, and telephone property fixed-rate levy losses and debt levy losses as determined in section 5751.20 of the Revised Code, for each of the districts involved in the merger.
(2) If property is transferred from one district to a previously existing district, the amount of machinery and equipment, inventory, furniture and fixtures, and telephone property tax value losses and fixed-rate levy losses that shall be transferred to the recipient district shall be an amount equal to the total machinery and equipment, inventory, furniture and fixtures, and telephone property fixed-rate levy losses times a fraction, the numerator of which is the value of business tangible personal property on the land being transferred in the most recent year for which data are available, and the denominator of which is the total value of business tangible personal property in the district from which the land is being transferred in the most recent year for which data are available. For each of the first five years after the property is transferred, but not after fiscal year 2012, if the tax rate in the recipient district is less than the tax rate of the district from which the land was transferred, one-half of the payments arising from the amount of fixed-rate levy losses so transferred to the recipient district shall be paid to the recipient district and one-half of the payments arising from the fixed-rate levy losses so transferred shall be paid to the district from which the land was transferred. Fixed-rate levy losses so transferred shall be computed on the basis of the sum of the rates of fixed-rate qualifying levies of the district from which the land was transferred, notwithstanding division (D) of this section.
(3) After December 31, 2004, if property is transferred from one or more districts to a district that is newly created out of the transferred property, the newly created district shall be deemed not to have any machinery and equipment, inventory, furniture and fixtures, or telephone property fixed-rate levy losses and the districts from which the property was transferred shall have no reduction in their machinery and equipment, inventory, furniture and fixtures, and telephone property fixed-rate levy losses.
(4) If the recipient district under division (H)(2) of this section or the newly created district under divisions (H)(3) of this section is assuming debt from one or more of the districts from which the property was transferred and any of the districts losing the property had fixed-sum levy losses, the department of education, in consultation with the tax commissioner, shall make an equitable division of the fixed-sum levy loss reimbursements.
Section 101.02. That existing sections 122.151, 125.021, 126.02, 150.07, 173.27, 183.04, 183.05, 183.30, 3318.05, 3318.052, 3318.06, 3318.08, 3318.18, 3318.36, 3702.72, 3702.73, 3702.81, 3702.89, 3702.92, 5707.031, 5725.19, 5725.98, 5727.241, 5729.08, 5729.98, 5733.01, 5733.49, 5733.98, 5747.80, 5747.98, 5751.20, and 5751.21 of the Revised Code are hereby repealed. Section 201.10. All items in Sections 203.10 to 205.10 of this act are
hereby
appropriated as designated out
of any moneys in the
state
treasury
to the credit of the designated fund that are not
otherwise
appropriated. For all appropriations made in these
sections,
those
in the first column are for fiscal year 2007 and
those in the
second
column are for fiscal year 2008. Section 203.10. ADA DEPARTMENT OF ALCOHOL AND DRUG ADDICTION
SERVICES
Tobacco Master Settlement Agreement Fund Group |
L87 |
038-403 |
|
Urban Minority Alcoholism and Drug Abuse Outreach Programs |
|
$ |
500,000 |
|
$ |
500,000 |
L87 |
038-405 |
|
Juvenile Offender Aftercare Program |
|
$ |
3,000,000 |
|
$ |
3,000,000 |
TOTAL TSF Tobacco Master Settlement Agreement Fund Group |
|
$ |
3,500,000 |
|
$ |
3,500,000 |
TOTAL ALL BUDGET FUND GROUPS |
|
$ |
3,500,000 |
|
$ |
3,500,000 |
Section 203.20. AGO ATTORNEY GENERAL
Tobacco Master Settlement Agreement Fund Group
J87 |
055-635 |
|
Law Enforcement Technology, Training, and Facility Enhancements |
|
$ |
620,000 |
|
$ |
0 |
U87 |
055-402 |
|
Tobacco Settlement Oversight, Administration, and Enforcement |
|
$ |
673,797 |
|
$ |
723,797 |
TOTAL
TSF Tobacco Master Settlement Agreement Fund Group |
|
$ |
1,293,797 |
|
$ |
723,797 |
TOTAL
ALL BUDGET FUND GROUPS |
|
$ |
1,293,797 |
|
$ |
723,797 |
Section 203.30. DEV DEPARTMENT OF DEVELOPMENT
Tobacco Master Settlement Agreement Fund Group
M87 |
195-435 |
|
Biomedical Research and Technology Transfer |
|
$ |
27,502,244 |
|
$ |
21,416,437 |
TOTAL TSF Tobacco Master Settlement Agreement Fund Group |
|
$ |
27,502,244 |
|
$ |
21,416,437 |
TOTAL ALL BUDGET FUND GROUPS |
|
$ |
27,502,244 |
|
$ |
21,416,437 |
Section 203.40. ETC ETECH OHIO Tobacco Master Settlement Agreement Fund Group
S87 |
935-602 |
|
Education Technology Trust Fund |
|
$ |
4,350,000 |
|
$ |
4,350,000 |
TOTAL TSF Tobacco Master |
|
|
|
|
|
|
Settlement Agreement Fund |
|
|
|
|
|
|
Group |
|
$ |
4,350,000 |
|
$ |
4,350,000 |
TOTAL ALL BUDGET FUND GROUPS |
|
$ |
4,350,000 |
|
$ |
4,350,000 |
The eTech Ohio Commission shall distribute SchoolNet Plus Grants to qualifying school districts in fiscal year 2007 and fiscal year 2008 to establish and equip at least one interactive computer workstation for each five children enrolled in the eighth grade as reported by the school district pursuant to division (A) of section 3317.03 of the Revised Code.
Districts in the first two quartiles of wealth will receive up to $128 per pupil for students in the targeted grade to purchase classroom computers. Districts in the third and fourth quartiles will receive up to $82 per pupil in the targeted grade. If a district has met the state's goal of one computer to every five students in the targeted grade, the district may use the funds provided through SchoolNet Plus to purchase computers for successive grades or to fulfill educational technology needs in other grades as specified in the district's technology plan. Section 203.50. DOH DEPARTMENT OF HEALTH Tobacco Master Settlement Agreement Fund Group
L87 |
440-404 |
|
Minority Health Care Data Development |
|
$ |
350,000 |
|
$ |
350,000 |
L87 |
440-409 |
|
Tuberculosis Prevention and Treatment |
|
$ |
450,000 |
|
$ |
450,000 |
L87 |
440-410 |
|
Hepatitis C Prevention and Intervention |
|
$ |
425,000 |
|
$ |
425,000 |
L87 |
440-411 |
|
Dental Care Programs for Minority and Low-Income Populations |
|
$ |
420,000 |
|
$ |
420,000 |
L87 |
440-412 |
|
Emergency Medications and Oxygen for Low-Income Seniors |
|
$ |
850,000 |
|
$ |
850,000 |
L87 |
440-414 |
|
Uncompensated Care |
|
$ |
3,855,050 |
|
$ |
3,855,050 |
L87 |
440-420 |
|
Childhood Lead WIC |
|
$ |
500,000 |
|
$ |
500,000 |
L87 |
440-421 |
|
Infant Mortality Reduction Initiative |
|
$ |
266,000 |
|
$ |
266,000 |
L87 |
440-432 |
|
Pneumococcal Vaccines for Children |
|
$ |
4,700,000 |
|
$ |
4,700,000 |
S87 |
440-428 |
|
Automated External Difibrillators |
|
$ |
2,500,000 |
|
$ |
0 |
TOTAL TSF Tobacco Master |
|
|
|
|
|
|
Settlement Agreement Fund |
|
|
|
|
|
|
Group |
|
$ |
14,316,050 |
|
$ |
11,816,050 |
TOTAL ALL BUDGET FUND GROUPS |
|
$ |
14,316,050 |
|
$ |
11,816,050 |
AUTOMATED EXTERNAL DEFIBRILLATORS
Notwithstanding section 183.28 of the Revised Code, the foregoing appropriation item 440-428, Automated External Defibrillators, shall be used by the Department of Health for the acquisition and placement of automated external defibrillators in Ohio primary and secondary schools.
The Department of Health shall, through a request for proposal process in accordance with rule 123:5-1-08 of the Administrative Code, use these funds to place automated external defibrillators in primary and secondary schools. The grant recipient shall not charge any school for the equipment costs associated with the initial placement of an automated external defibrillator. Section 203.60. MIH COMMISSION ON MINORITY HEALTH
Tobacco Master Settlement Agreement Fund Group |
L87 |
149-402 |
|
Minority Health and Academic Partnership Grants |
|
$ |
1,090,000 |
|
$ |
1,090,000 |
L87 |
149-403 |
|
Training and Capacity Building |
|
$ |
100,000 |
|
$ |
100,000 |
TOTAL TSF Tobacco Master Settlement Agreement Fund Group |
|
$ |
1,190,000 |
|
$ |
1,190,000 |
TOTAL ALL BUDGET FUND GROUPS |
|
$ |
1,190,000 |
|
$ |
1,190,000 |
Section 203.70. DHS DEPARTMENT OF PUBLIC SAFETY
Tobacco Master Settlement Agreement Fund Group |
L87 |
767-406 |
|
Under-Age Tobacco Use Enforcement |
|
$ |
610,560 |
|
$ |
610,560 |
TOTAL TSF Tobacco Master Settlement Agreement Fund Group |
|
$ |
610,560 |
|
$ |
610,560 |
TOTAL ALL BUDGET FUND GROUPS |
|
$ |
610,560 |
|
$ |
610,560 |
Section 203.80. SOA SOUTHERN OHIO AGRICULTURAL AND COMMUNITY
DEVELOPMENT FOUNDATION Tobacco Master Settlement Agreement Fund Group
5M9 |
945-601 |
|
Operating Expenses |
|
$ |
456,942 |
|
$ |
475,220 |
K87 |
945-602 |
|
Southern Ohio Agricultural and Community Development Foundation |
|
$ |
13,150,375 |
|
$ |
7,513,251 |
TOTAL TSF Tobacco Master |
|
|
|
|
|
|
Settlement Agreement Fund |
|
|
|
|
|
|
Group |
|
$ |
13,607,317 |
|
$ |
7,988,471 |
TOTAL ALL BUDGET FUND GROUPS |
|
$ |
13,607,317 |
|
$ |
7,988,471 |
Section 203.90. TAX DEPARTMENT OF TAXATION
Tobacco Master Settlement Agreement Fund Group |
T87 |
110-402 |
|
Tobacco Settlement Enforcement |
|
$ |
328,034 |
|
$ |
328,034 |
TOTAL TSF Tobacco Master Settlement Agreement Fund Group |
|
$ |
328,034 |
|
$ |
328,034 |
TOTAL ALL BUDGET FUND GROUPS |
|
$ |
328,034 |
|
$ |
328,034 |
Section 205.10. TUP TOBACCO USE PREVENTION AND CONTROL
FOUNDATION
Tobacco Master Settlement Agreement Fund Group |
5M8 |
940-601 |
|
Operating Expenses |
|
$ |
1,659,091 |
|
$ |
1,717,159 |
TOTAL TSF Tobacco Master Settlement Agreement Fund Group |
|
$ |
1,659,091 |
|
$ |
1,717,159 |
TOTAL ALL BUDGET FUND GROUPS |
|
$ |
1,659,091 |
|
$ |
1,717,159 |
Section 207.10. All items set forth in this section are hereby
appropriated out of
any moneys in the state treasury to the credit
of the Education Facilities
Trust Fund (Fund N87) that are not
otherwise appropriated.
SFC SCHOOL FACILITIES COMMISSION
CAP-780 |
|
Classroom Facilities Assistance Program |
|
$ |
648,500,000 |
Total School Facilities Commission |
|
$ |
648,500,000 |
TOTAL Education Facilities Trust Fund |
|
$ |
648,500,000 |
Section 207.13.
Section 207.10 of this act shall remain in full
force and
effect
commencing
on July 1, 2006, and terminating on
June 30,
2008, for the purpose
of drawing money from the state
treasury in
payment of liabilities
lawfully
incurred thereunder,
and on June
30, 2008, and not
before, the moneys
appropriated
thereby shall
lapse into the funds
from which they are severally
appropriated.
The appropriations made in
Section 207.10
of
this act are
subject to
all provisions of the
capital appropriations act
governing
the
2006-2008 biennium that
are generally applicable to
such
appropriations. Expenditures
from appropriations contained
in
Section 207.10 of this act
shall be accounted
for as though made in
the
capital appropriations act governing
the 2006-2008 biennium.
Section 209.10. All items set forth in this section are hereby appropriated in fiscal year 2007 for emergency repairs to Ohio Historical Society sites out of any moneys in the state treasury to the credit of the Cultural and Sports Facilities Building Fund (Fund 030) that are not otherwise appropriated:
AFC CULTURAL FACILITIES COMMISSION
CAP-745 |
|
Historic Sites and Museums |
|
$ |
400,000 |
Total Cultural Facilities Commission |
|
$ |
400,000 |
Total Cultural and Sports Facilities Building Fund |
|
$ |
400,000 |
Section 209.11. The Treasurer of State is hereby authorized to issue and sell, in accordance with Section 2o of Article VII, Ohio Constitution, and pursuant to sections 151.01 and 151.40 of the Revised Code, original obligations in an aggregate principal amount not to exceed $400,000, in addition to the original issuance of obligations heretofore authorized by prior acts of the General Assembly. These authorized obligations shall be issued and sold from time to time, subject to applicable constitutional and statutory limitations, as needed to ensure sufficient moneys to the credit of the Cultural and Sports Facilities Building Fund (Fund 030) to pay costs associated with emergency repairs to Ohio Historical Society sites. Section 303.03.
PERSONAL SERVICE EXPENSES Unless otherwise prohibited by law, each appropriation in
this act
from which personal service expenses are paid shall bear
the
employer's share of public employees' retirement, workers'
compensation, disabled workers' relief, and all group insurance
programs; the costs of centralized accounting, centralized payroll
processing, and related personnel reports and services; the cost
of the Office of Collective Bargaining; the cost of the Personnel
Board of Review; the cost of the Employee Assistance Program; the
cost of the Equal Opportunity Center; the costs of interagency
information management infrastructure; and the cost of
administering the state employee merit system as required by
section 124.07 of the Revised Code. Such costs shall be
determined
in conformity with appropriate sections of law and paid
in
accordance with procedures specified by the Office of Budget
and
Management.
Section 303.06. REISSUANCE OF VOIDED WARRANTS
In order to provide funds for the reissuance of voided warrants pursuant to section 117.47 of the Revised Code, there is hereby appropriated, out of moneys in the state treasury from the fund credited as provided in section 117.47 of the Revised Code, that amount sufficient to pay such warrants when approved by the Office of Budget and Management.
Section 303.09. REAPPROPRIATION OF UNEXPENDED ENCUMBERED BALANCES OF OPERATING APPROPRIATIONS
An unexpended balance of an operating appropriation or reappropriation that a state agency lawfully encumbered prior to the close of a fiscal year is reappropriated on the first day of July of the following fiscal year from the fund from which it was originally appropriated or reappropriated for the following period and shall remain available only for the purpose of discharging the encumbrance.
(A) For an encumbrance for personal services, maintenance, equipment, or items for resale, other than an encumbrance for an item of special order manufacture not available on term contract or in the open market or for reclamation of land or oil and gas wells, for a period of not more than five months from the end of the fiscal year;
(B) For an encumbrance for an item of special order manufacture not available on term contract or in the open market, for a period of not more than five months from the end of the fiscal year or, with the written approval of the Director of Budget and Management, for a period of not more than twelve months from the end of the fiscal year;
(C) For an encumbrance for reclamation of land or oil and gas wells, for a period ending when the encumbered appropriation is expended or for a period of two years, whichever is less;
(D) For an encumbrance for any other expense, for such period as the Director of Budget and Management approves, provided such period does not exceed two years.
Any operating appropriations for which unexpended balances are reappropriated beyond a five-month period from the end of the fiscal year pursuant to division (B) of this section shall be reported to the Controlling Board by the Director of Budget and Management by the thirty-first day of December of each year. The report on each such item shall include the item, the cost of the item, and the name of the vendor. This report to the Controlling Board shall be updated on a quarterly basis for encumbrances remaining open.
Upon the expiration of the reappropriation period set out in division (A), (B), (C), or (D) of this section, a reappropriation made pursuant to this section lapses, and the Director of Budget and Management shall cancel the encumbrance of the unexpended reappropriation not later than the end of the weekend following the expiration of the reappropriation period.
Notwithstanding the preceding paragraph, with the approval of the Director of Budget and Management, an unexpended balance of an encumbrance that was reappropriated on the first day of July pursuant to this section for a period specified in division (C) or (D) of this section and that remains encumbered at the close of the fiscal biennium is hereby reappropriated pursuant to this section on the first day of July of the following fiscal biennium from the fund from which it was originally appropriated or reappropriated for the applicable period specified in division (C) or (D) of this section and shall remain available only for the purpose of discharging the encumbrance.
If the Controlling Board approved a purchase, that approval remains in effect as long as the appropriation used to make that purchase remains encumbered. Section 403.05. That Sections 209.63.39 and 312.27 of Am. Sub. H.B. 66 of the 126th General Assembly be amended to read as follows: Sec. 209.63.39. ECONOMIC GROWTH CHALLENGE
The foregoing appropriation item 235-433, Economic Growth Challenge, shall be used to enhance the basic research capabilities of Ohio's public and private institutions of higher education, support improved graduate programs throughout the state, and promote the transfer of technology developed by colleges and universities to private industry to further the economic goals of the state. Of the foregoing appropriation item 235-433, Economic Growth
Challenge, $18,000,000 in each fiscal year
shall be used for the Research Incentive Program to enhance the basic research
capabilities of public
colleges and universities and accredited
Ohio institutions of
higher education holding certificates of
authorization issued
under section 1713.02 of the Revised
Code, in order to
strengthen academic research for pursuing
Ohio's economic
development goals. The Board of Regents,
in consultation
with
the colleges and universities, shall
administer the Research
Incentive Program and utilize a means of
matching, on a fractional
basis, external funds attracted in the
previous year by
institutions for basic research. The program
may include
incentives for increasing the amount of external
research funds
coming to eligible institutions and for
focusing research
efforts
upon critical state needs. Colleges
and universities
shall submit
for review and approval to the
Board of Regents
plans for the
institutional allocation of state
dollars received
through the
program. The institutional plans
shall provide the
rationale for
the allocation in terms of the
strategic targeting
of funds for
academic and state purposes, for
strengthening
research programs, for increasing the amount of
external
research funds, and
shall include an evaluation process
to provide
results of the
increased support. Institutional plans for the use of Research Incentive funding must demonstrate a significant investment in Third Frontier activities funded at the institution. For a college or university with multiple Third Frontier grants, as much as ten per cent of that institution's Research Incentive funding may be invested in Third Frontier Project-related activities. Each institutional plan for the investment of Research Incentive moneys shall report on existing, planned, or possible relationships with other state science and technology programs and funding recipients in order to further ongoing statewide science and technology collaboration objectives.
The Board of Regents shall submit a biennial report of
progress to the General Assembly.
In fiscal year 2006, both those all state-assisted doctoral doctor of philosophy degree-granting universities and those accredited Ohio institutions of higher education holding certificates of authorization under section 1713.02 of the Revised Code electing to participate in the Innovation Incentive Program shall initiate a comprehensive Innovation Incentive Plan designed to enhance doctoral programs and areas of research that have the greatest potential to attract preeminent researchers and build research capacity; enhance regional or state economic growth by creating new products and services to be commercialized; and complement Ohio's Third Frontier Project. Funding for the Innovation Incentive Program shall be generated from those state-assisted doctor of philosophy degree-granting universities electing to set aside reallocating a portion of their allocation of the current doctoral reserve as provided in appropriation item 235-501, State Share of Instruction, and state matching funds provided in appropriation item 235-433, Economic Growth Challenge. Additionally, those accredited Ohio institutions of higher education holding certificates of authorization under section 1713.02 of the Revised Code electing to participate in the Innovation Incentive Program shall be required to set aside an amount comparable to the state-assisted doctor of philosophy degree-granting universities. The criteria for the determination of this amount shall be developed by the Board of Regents. Of the foregoing appropriation item 235-433, Economic Growth Challenge, $2,343,097 in fiscal year 2006 and $4,686,194 in fiscal year 2007 shall match funds set aside by the state-assisted universities for the Innovation Incentive Program. The set aside begins in fiscal year 2006 and is intended to increase incrementally over a period of ten years with the goal of setting aside a total of fifteen per cent of the doctoral reserve from appropriation item 235-501, State Share of Instruction, by 2016.
The be used by the Board of Regents shall use the combined amount of each participating state-assisted university's set aside of the doctoral reserve that has been withheld, the state matching funds earmarked under appropriation item 235-433, Economic Growth Challenge, and the amount set aside by each accredited Ohio institution of higher education holding a certificate of authorization under section 1713.02 of the Revised Code electing to participate in the Innovation Incentive Program to make awards through a competitive process under the Innovation Incentive Program. Only universities electing to set aside the prescribed amount shall be eligible to compete for and receive Innovation Incentive awards. The participating universities shall use their internally reallocated funds and these competitive state-funded awards to restructure their array of doctoral doctor of philosophy degree-granting programs. After completion of a transition period during implementation of the Innovation Incentive Program, the Board of Regents may withhold up to 0.75 per cent in fiscal year 2006 and 1.5 per cent in fiscal year 2007 of a state-assisted doctor of philosophy degree-granting university's allocation of the current doctoral reserve if that university is not internally reallocating its allocation of the doctoral reserve or is not competing at an acceptable level with other participating universities according to the Innovation Incentive Program. The Board of Regents, in consultation with the participating universities and the Office of Budget and Management, shall develop guidelines for the length of the transition period and criteria for determining the acceptable level of competing in the Innovation Incentive Program. Of the foregoing appropriation item 235-433, Economic Growth Challenge, $500,000 in fiscal year 2007 shall be distributed for the Technology Commercialization Incentive. The purpose of the Technology Commercialization Incentive is to reward public and private colleges and universities for successful technology transfer to Ohio-based business and industry resulting in the commercialization of new products, processes, and services and the establishment of new business start-ups within the state. The Third Frontier Commission, with counsel from the Third Frontier Advisory Board, shall establish the eligibility criteria for public and private colleges and universities interested in applying for Technology Commercialization Incentive funding. To qualify for the funds, public and private colleges and universities must maintain a significant investment in their own technology-transfer and commercialization operation and capabilities, and possess a significant history of successful research partnerships with Ohio-based business and industry. Sec. 312.27. TRANSFERS TO THE EDUCATION FACILITIES TRUST FUND
Notwithstanding section 183.02 of the Revised Code, after all transfers from the Tobacco Master Settlement Agreement Fund (Fund 087) to various other funds of cash that would have otherwise been transferred to the Tobacco Use Prevention and Cessation Trust Fund (Fund H87) in fiscal year 2006 have been made, the Director of Budget and Management shall transfer the remaining balance of the funds that would otherwise be transferred to the Tobacco Use Prevention and Cessation Trust Fund in fiscal year 2006 to the Education Facilities Trust Fund (Fund N87).
Notwithstanding section 183.02 of the Revised Code and division (B)(3) of Section 206.27 of Am. Sub. H.B. 66 of the 126th General Assembly, after all transfers from the Tobacco Master Settlement Agreement Fund (Fund 087) to various other funds of cash that would have otherwise been transferred to the Tobacco Use Prevention and Cessation Trust Fund (Fund H87) in fiscal year 2007 have been made, the Director of Budget and Management shall transfer the remaining balance of the funds that would otherwise be transferred to the Tobacco Use Prevention and Cessation Trust Fund in fiscal year 2007 to the Education Facilities Trust Fund (Fund N87). Section 403.06. That existing Sections 209.63.39 and 312.27 of Am. Sub. H.B. 66 of the 126th General Assembly are hereby repealed. Section 403.07. That Section 209.63.57 of Am. Sub. H.B. 66 of the 126th General Assembly, as amended by Sub. H.B. 478 of the 126th General Assembly, be amended to read as follows: Sec. 209.63.57. STATE SHARE OF INSTRUCTION As soon as practicable during each fiscal year of the
biennium ending June 30, 2007, in accordance with instructions of the
Board of
Regents, each state-assisted institution of higher
education shall
report its actual enrollment to the Board of
Regents. The Board of Regents shall establish procedures
required
by
the system of formulas set out below and for the
assignment of
individual institutions to categories described in
the formulas.
The system of formulas establishes the manner in
which aggregate
expenditure requirements shall be determined for
each of the three
components of institutional operations. In addition to
other
adjustments and calculations described below,
the subsidy
entitlement of an institution shall be determined by
subtracting
from the institution's aggregate expenditure
requirements income
to be derived from the local contributions
assumed in calculating
the subsidy entitlements. The local
contributions for purposes of
determining subsidy support shall
not limit the authority of the
individual boards of trustees to
establish fee levels. The General Studies and Technical models shall be adjusted
by
the Board of Regents so that the share of state subsidy earned
by
those models is not altered by changes in the overall local
share.
A lower-division fee differential shall be used to
maintain the
relationship that would have occurred between these
models and the
baccalaureate models had an assumed share of
37.5 per cent
been funded. In defining the number of full-time equivalent (FTE) students
for
state subsidy purposes, the Board of Regents shall exclude
all undergraduate students who are not residents of Ohio, except
those charged in-state fees in accordance with reciprocity
agreements made under section 3333.17 of the Revised Code or employer contracts
entered into
under section 3333.32 of the Revised Code. (A) AGGREGATE EXPENDITURE PER FULL-TIME EQUIVALENT STUDENT (1) INSTRUCTION AND SUPPORT SERVICES
MODEL |
FY 2006 |
FY 2007 |
General Studies I |
$ 4,655 |
$ 4,655 |
General Studies II |
$ 5,135 |
$ 5,135 |
General Studies III |
$ 6,365 |
$ 6,365 |
Technical I |
$ 5,926 |
$ 5,926 |
Technical III |
$ 9,107 |
$ 9,107 |
Baccalaureate I |
$ 7,160 |
$ 7,160 |
Baccalaureate II |
$ 8,235 |
$ 8,235 |
Baccalaureate III |
$11,841 |
$11,841 |
Masters and Professional I |
$19,088 |
$19,088 |
Masters and Professional II |
$20,984 |
$20,984 |
Masters and Professional III |
$27,234 |
$27,234 |
Medical I |
$29,143 |
$29,143 |
Medical II |
$37,172 |
$37,172 |
MPD I |
$13,645 |
$13,645 |
For this purpose, FTE counts shall be
weighted to reflect
differences among institutions in the numbers
of students enrolled
on a part-time basis. The student services subsidy per FTE shall be $890 in each fiscal year for all models. (B) PLANT OPERATION AND MAINTENANCE (POM) (1) DETERMINATION OF THE SQUARE-FOOT-BASED POM SUBSIDY Space undergoing renovation shall be funded at the rate
allowed for storage
space. In the calculation of square footage for each campus, square
footage shall be
weighted to reflect differences in space
utilization. The space inventories for each campus shall be those
determined in the fiscal
year 2003 state share of instruction calculation, adjusted
for changes attributable to the
construction or renovation of
facilities for which state appropriations were
made or local
commitments were made prior to January 1, 1995. Only 50 per cent of the space permanently taken out of
operation in fiscal
year 2006 or fiscal year 2007 that is not
otherwise replaced by a campus shall
be deleted from the plant operation and maintenance space inventory. The square-foot-based plant operation and maintenance subsidy
for each campus
shall be determined as follows: (a) For each standard room type category shown below, the
subsidy-eligible
net assignable square feet (NASF) for each campus
shall be multiplied
by the
following rates, and the amounts summed
for each campus to determine the total
gross square-foot-based POM
expenditure requirement:
|
FY 2006 |
FY 2007 |
Classrooms |
$5.86 |
$5.86 |
Laboratories |
$7.31 |
$7.31 |
Offices |
$5.86 |
$5.86 |
Audio Visual Data Processing |
$7.31 |
$7.31 |
Storage |
$2.59 |
$2.59 |
Circulation |
$7.39 |
$7.39 |
Other |
$5.86 |
$5.86 |
(b) The total gross square-foot POM expenditure requirement
shall be
allocated to models in proportion to each campus's activity-based POM weight multiplied by the two- or five-year average subsidy-eligible FTEs for all models. (c) The amounts allocated to models in division (B)(1)(b)
of
this section shall be
multiplied by
the ratio of subsidy-eligible
FTE
students to total FTE
students reported in
each model, and the
amounts summed for all models. To this total amount
shall be
added an amount to support roads and grounds expenditures, which shall also be multiplied by the ratio of subsidy-eligible FTE students to total FTEs reported for each model. From this total amount, the amounts for Doctoral I and Doctoral II shall be subtracted to
produce
the square-foot-based POM subsidy. (2) DETERMINATION OF THE ACTIVITY-BASED POM SUBSIDY (a) The number of subsidy-eligible FTE students in each
model shall
be
multiplied by the following rates for each campus
for each fiscal year.
|
FY 2006 |
FY 2007 |
General Studies I |
$ 512 |
$ 512 |
General Studies II |
$ 662 |
$ 662 |
General Studies III |
$1,464 |
$1,464 |
Technical I |
$ 752 |
$ 752 |
Technical III |
$1,343 |
$1,343 |
Baccalaureate I |
$ 639 |
$ 639 |
Baccalaureate II |
$1,149 |
$1,149 |
Baccalaureate III |
$1,262 |
$1,262 |
Masters and Professional I |
$1,258 |
$1,258 |
Masters and Professional II |
$2,446 |
$2,446 |
Masters and Professional III |
$3,276 |
$3,276 |
Medical I |
$1,967 |
$1,967 |
Medical II |
$3,908 |
$3,908 |
MPD I |
$1,081 |
$1,081 |
(b) The sum of the products for each campus determined in
division (B)(2)(a) of this section
for all models except Doctoral
I and Doctoral
II for each fiscal year shall be weighted by a
factor to reflect
sponsored research
activity and job
training-related public
services expenditures to determine
the
total activity-based POM
subsidy. (C) CALCULATION OF CORE SUBSIDY ENTITLEMENTS AND ADJUSTMENTS (1) CALCULATION OF CORE SUBSIDY ENTITLEMENTS The calculation of the core subsidy entitlement shall
consist
of the following components: (a) For each campus in each fiscal year, the core
subsidy entitlement shall be determined by multiplying the
amounts
listed above in divisions
(A)(1) and (2) and (B)(2) of this
section less assumed
local contributions, by (i) average
subsidy-eligible FTEs for the two-year period ending in the
prior
year for
all models except Doctoral I and Doctoral II; and (ii)
average
subsidy-eligible
FTEs for the five-year period
ending in
the
prior year for all models except Doctoral I and
Doctoral II. (b) In calculating the core subsidy entitlements for
Medical
II models only, the Board of Regents shall use the following count
of
FTE students: (i) For those medical schools whose current year
enrollment, including students repeating terms,
is below the base enrollment, the Medical II FTE
enrollment shall
equal: 65 per cent of the base
enrollment plus
35 per cent of the
current year enrollment including students repeating terms, where
the base
enrollment is:
|
The Ohio State University |
|
1010 |
|
University of Cincinnati |
|
833 |
|
University of Toledo |
|
650 |
|
Wright State University |
|
433 |
|
Ohio University |
|
433 |
|
Northeastern Ohio Universities College of Medicine |
|
433 |
(ii) For those medical schools whose current year
enrollment, excluding students repeating terms,
is equal to or greater than the base enrollment, the
Medical II
FTE enrollment shall equal the
base
enrollment plus the FTE for repeating students. (iii) Students repeating terms may be no more than five per cent of current year enrollment. (c) The Board of Regents shall compute the sum of the
two
calculations listed in division (C)(1)(a) of this section and use
the
greater sum as
the core subsidy entitlement. The POM subsidy for each campus shall equal the greater of
the
square-foot-based subsidy or the activity-based POM subsidy
component
of the
core subsidy entitlement. (d) The state share of instruction provided for doctoral
students shall be based on a fixed percentage of the total
appropriation. In each fiscal year of the biennium not more than
10.34 per cent
of the
total state share of instruction
shall be
reserved to
implement the
recommendations of the Graduate
Funding
Commission.
It is the
intent
of the General Assembly that the
doctoral reserve
not exceed 10.34 per
cent of the
total
state
share of instruction
to implement
the recommendations
of the
Graduate
Funding
Commission. The Board of Regents may
reallocate up to two per cent in each fiscal year of the reserve
among the
state-assisted universities on
the basis of a
quality review as
specified in the recommendations
of the Graduate
Funding
Commission. No such reallocation shall occur unless the Board of Regents, in consultation with representatives of state-assisted universities, determines that sufficient funds are available for this purpose. The amount so reserved shall be allocated to universities in
proportion to
their share of the total number of Doctoral I
equivalent FTEs as
calculated on
an institutional basis using the
greater of the two-year or five-year
FTEs for
the period fiscal
year 1994 through fiscal year 1998 with annualized
FTEs for
fiscal
years 1994 through 1997 and all-term FTEs for fiscal year 1998
as
adjusted to
reflect the effects of doctoral review and subsequent changes in Doctoral I equivalent enrollments. For the
purposes of this calculation,
Doctoral I equivalent FTEs shall
equal the sum of Doctoral
I FTEs plus 1.5 times
the sum of
Doctoral II FTEs.
If a Each doctor of philosophy degree-granting university participates in the Innovation Incentive Program outlined in appropriation item 235-433, Economic Growth Challenge, then the Board of Regents shall withhold internally reallocate 1.5 per cent in fiscal year 2006 and three per cent in fiscal year 2007 of the participating university's its allocation of the doctoral reserve for the Innovation Incentive Program outlined in Section 209.63.39 of Am. Sub. H.B. 66 of the 126th General Assembly. This withholding internal reallocation is intended to increase incrementally with a goal of setting aside internally reallocating 15 per cent of the total doctoral reserve by fiscal year 2016.
The Board of Regents shall use the combined amount of each participating state-assisted university's set aside of the doctoral reserve that has been withheld, the state matching funds earmarked under appropriation item 235-433, Economic Growth Challenge, and the amount set aside by each accredited Ohio institution of higher education holding a certificate of authorization under section 1713.02 of the Revised Code electing to participate in the Innovation Incentive Program to make awards through a competitive process under the Innovation Incentive Program. Only universities electing to set aside the prescribed amount shall be eligible to compete for and receive Innovation Incentive awards. The participating universities shall use these awards to restructure their array of doctoral programs. (2) ANNUAL STATE SHARE OF INSTRUCTION FUNDING STOP LOSS In addition to and after the other adjustment noted above, in each
fiscal year, no campus shall receive a state share of instruction allocation that is less than 97 per cent of the prior year's state share of instruction amount. (3) REDUCTIONS IN EARNINGS If the total state share of instruction earnings in any
fiscal year exceeds the total appropriations available for such
purposes, the Board of Regents shall proportionately reduce the
state share of instruction earnings for all campuses by a uniform
percentage
so that the system wide sum equals available
appropriations. (4) CAPITAL COMPONENT DEDUCTION After all other adjustments have been made, state share of instruction earnings
shall be reduced for each campus by the amount,
if any, by which debt service
charged in Am. H.B. 748 of the
121st General Assembly, Am. Sub. H.B. 850 of
the 122nd
General
Assembly, Am. Sub. H.B. 640 of the 123rd General Assembly, H.B. 675 of the 124th General Assembly, and Am. Sub. H.B. 16 of the 126th General Assembly for
that campus exceeds
that campus's capital
component earnings. The sum of the amounts deducted shall be transferred to appropriation item 235-552, Capital Component, in each fiscal year. (D) EXCEPTIONAL CIRCUMSTANCES Adjustments may be made to the state share of instruction
payments
and
other subsidies distributed by the Board of Regents
to
state-assisted colleges and universities for exceptional
circumstances. No adjustments for exceptional circumstances may
be made without the recommendation of the Chancellor and the
approval of the Controlling Board. (E) MID-YEAR APPROPRIATION REDUCTIONS TO THE STATE SHARE OF INSTRUCTION The standard provisions of the state share of instruction calculation as described in the preceding sections of temporary law shall apply to any reductions made to appropriation item 235-501, State Share of Instruction, before the Board of Regents has formally approved the final allocation of the state share of instruction funds for any fiscal year. Any reductions made to appropriation item 235-501, State Share of Instruction, after the Board of Regents has formally approved the final allocation of the state share of instruction funds for any fiscal year, shall be uniformly applied to each campus in proportion to its share of the final allocation. (F) DISTRIBUTION OF STATE SHARE OF INSTRUCTION The state share of instruction payments to the institutions
shall
be in substantially equal monthly amounts during the fiscal
year,
unless otherwise determined by the Director of Budget and
Management pursuant to section 126.09 of the
Revised Code.
Payments during the first six months of the fiscal
year shall be
based upon the state share of instruction appropriation
estimates
made for the various institutions of higher education
according to
Board of Regents enrollment estimates.
Payments during the last
six months of the fiscal year shall be
distributed after approval
of the Controlling Board upon the
request of the Board of
Regents. The state share of instruction to state-supported
universities for
students
enrolled in law schools in fiscal year
2006 and fiscal year 2007 shall be
calculated by using the number
of subsidy-eligible FTE law
school students funded by state
subsidy in fiscal year 1995 or the actual
number of
subsidy-eligible FTE law school students at the
institution in the
fiscal year, whichever is less. (H) FUNDS REQUIRING CONTROLLING BOARD APPROVAL
Of the foregoing appropriation item 235-501, State Share of Instruction, $30,000,000 in fiscal year 2007 shall not be disbursed without approval of the Controlling Board. Within ten days after the issuance of the report of the Higher Education Funding Study Council required by Section 209.63.58 of Am. Sub. H.B. 66 of the 126th General Assembly, the Board of Regents shall seek the Controlling Board's approval to disburse the $30,000,000 appropriation. Section 403.08. That existing Section 209.63.57 of Am. Sub. H.B. 66 of the 126th General Assembly, as amended by Sub. H.B. 478 of the 126th General Assembly, is hereby repealed. Section 403.11. That Section 203.09 of Am. Sub. H.B. 66 of the 126th General Assembly, as amended by Am. Sub. H.B. 530 of the 126th General Assembly, be amended to read as follows: Sec. 203.09. ADJ ADJUTANT GENERAL
GRF |
745-401 |
|
Ohio Military Reserve |
|
$ |
15,188 |
|
$ |
15,188 |
GRF |
745-404 |
|
Air National Guard |
|
$ |
1,939,762 |
|
$ |
1,939,762 2,107,749 |
GRF |
745-407 |
|
National Guard Benefits |
|
$ |
1,400,000 |
|
$ |
1,400,000 |
GRF |
745-409 |
|
Central Administration |
|
$ |
3,949,590 |
|
$ |
3,949,590 4,317,660 |
GRF |
745-499 |
|
Army National Guard |
|
$ |
4,086,222 |
|
$ |
4,086,222 4,820,165 |
GRF |
745-502 |
|
Ohio National Guard Unit Fund |
|
$ |
102,973 |
|
$ |
102,973 |
TOTAL GRF General Revenue Fund |
|
$ |
11,493,735 |
|
$ |
11,493,735 12,763,735 | General Services Fund Group
534 |
745-612 |
|
Armory Improvements |
|
$ |
534,304 |
|
$ |
534,304 |
536 |
745-620 |
|
Camp Perry/Buckeye Inn Operations |
|
$ |
1,094,970 |
|
$ |
1,094,970 |
537 |
745-604 |
|
Ohio National Guard Facility Maintenance |
|
$ |
219,826 |
|
$ |
219,826 |
TOTAL GSF General Services Fund Group |
|
$ |
1,849,100 |
|
$ |
1,849,100 | Federal Special Revenue Fund Group
3E8 |
745-628 |
|
Air National Guard Agreement |
|
$ |
12,174,760 |
|
$ |
12,174,760 |
3R8 |
745-603 |
|
Counter Drug Operations |
|
$ |
25,000 |
|
$ |
25,000 |
341 |
745-615 |
|
Air National Guard Base Security |
|
$ |
2,424,740 |
|
$ |
2,424,740 |
342 |
745-616 |
|
Army National Guard Agreement |
|
$ |
8,686,893 |
|
$ |
8,686,893 |
TOTAL FED Federal Special Revenue Fund Group |
|
$ |
23,311,393 |
|
$ |
23,311,393 | State Special Revenue Fund Group
5DN |
745-618 |
|
Service Medal Production |
|
$ |
1,500 |
|
$ |
0 |
5U8 |
745-613 |
|
Community Match Armories |
|
$ |
90,000 |
|
$ |
91,800 |
528 |
745-605 |
|
Marksmanship Activities |
|
$ |
126,078 |
|
$ |
128,600 |
TOTAL SSR State Special Revenue Fund Group |
|
$ |
217,578 |
|
$ |
220,400 |
TOTAL ALL BUDGET FUND GROUPS |
|
$ |
36,871,806 |
|
$ |
36,874,628 38,144,628 | The foregoing appropriation item 745-407, National Guard Benefits, shall be used for purposes of sections 5919.31 and 5919.33 of the Revised Code, and for administrative costs of the associated programs. For active duty members of the Ohio National Guard who died after October 7, 2001, while performing active duty, the death benefit, pursuant to section 5919.33 of the Revised Code, shall be paid to the beneficiary or beneficiaries designated on the member's Servicemembers' Group Life Insurance Policy. Of the foregoing appropriation item 745-409, Central Administration, $50,000 in each fiscal year shall be used for the purpose of paying expenses related to state active duty of members of the Ohio organized militia, in accordance with a proclamation of the Governor. Expenses include, but are not limited to, the cost of equipment, supplies, and services, as determined by the Adjutant General's Department. NATIONAL GUARD SERVICE MEDAL PRODUCTION
The foregoing appropriation item 745-618, Service Medal Production, shall be used to cover costs of production of the Commemorative National Guard Service Medal pursuant to section 5919.19 of the Revised Code.
CASH TRANSFER TO NATIONAL GUARD SERVICE MEDAL FUND
At the request of the Adjutant General, the Director of Budget and Management may transfer up to $1,500 cash from the General Revenue Fund to the National Guard Service Medal Fund (Fund 5DN) in fiscal year 2006. Section 403.12. That existing Section 203.09 of Am. Sub. H.B. 66 of the 126th General Assembly, as amended by Am. Sub. H.B. 530 of the 126th General Assembly, is hereby repealed. Section 483.03. (A) Pursuant to section 5911.10 of the Revised Code, the Governor is hereby authorized to execute a deed in the name of the state conveying to a buyer or buyers to be determined in the manner provided in division (C) of this section, and the buyer's or buyers' successors and assigns or heirs and assigns, all of the state's right, title, and interest in the following described parcel of real estate that the Adjutant General has determined is no longer required for armory or military purposes:
Situated in Section 36, Township 2, Range 1, in the Township of Steubenville, County of Jefferson and State of Ohio, and more particularly described as follows. Beginning at a stake 54.37 feet eastwardly from the southeast corner of the intersection of Franklin Avenue with Jacksonville Road now known as Brady Avenue. Thence with the south line of Franklin Avenue N. 69 degrees 52' west 29.37 feet to the P.C. of a curve having a central angle of 64 degrees 37'; thence in an arc of a circle a distance of 44.52 feet to the P.T. of said curve; thence south 45 degrees 31' west with the east line of Brady Avenue 356.99 feet to the P.C. of a curve having a central angle of 129 degrees 14'; thence in an arc of a circle a distance of 42.73 feet to the P.T. of said curve; thence south 83 degrees 43' east with north line of Pershing Avenue 280.17 feet to a 15 foot alley; thence with the west line of said alley north 6 degrees 17' east 303.03 feet to the place of beginning. Containing 1.678 Acres more of less, but subject to all legal highways, and saving, excepting and reserving from the above described real estate, all the coal underlying the same, with the right to mine and remove the same by means of approaches from other lands.
(B) At the request of the Adjutant General, the Director of Administrative Services, pursuant to the procedures described in division (C) of this section, shall assist in the sale of the parcel described in division (A) of this section.
(C) The Adjutant General shall appraise the parcel described in division (A) of this section or have it appraised by one of more disinterested persons for a fee to be determined by the Adjutant General, and shall offer the parcel for sale as follows:
(1) The Adjutant General first shall offer the parcel for sale at its appraised value to the township in which it is located.
(2) If, after sixty days, the township has not accepted the offer to purchase the parcel at its appraised value or has accepted the offer but has failed to complete the purchase, the Adjutant General shall offer the parcel for sale at its appraised value to the county in which it is located.
(3) If, after sixty days, the county has not accepted the offer to purchase the parcel at its appraised value or has accepted the offer but has failed to complete the purchase, a public auction shall be held, and the parcel shall be sold to the highest bidder at a price acceptable to the Adjutant General. The Adjutant General may reject any and all bids for any reason whatsoever.
The Adjutant General shall advertise each public auction in a newspaper of general circulation within the county in which the parcel is located once a week for two consecutive weeks before the date of the auction. The terms of sale of a parcel at a public auction shall be payment of ten per cent of the purchase price, as bid by the highest bidder, in cash, bank draft, or certified check on the date of sale, with the balance payable within sixty days after the date of sale. A purchaser who does not timely complete the conditions of the sale as prescribed in this section shall forfeit to the state the ten per cent of the purchase price paid on the date of the sale as liquidated damages.
If the purchase is not completed and the sale is voided, the Adjutant General may sell the parcel to the second highest bidder at the public auction held pursuant to this section.
(D) Advertising costs, appraisal fees, and other costs of the sale of the parcels described in division (A) of this section shall be paid by the Adjutant General's Department.
(E) Upon the payment of ten per cent of the purchase price of the parcel described in division (A) of this section in accordance with division (C)(3) of this section, or upon notice from the Adjutant General's Department that the parcel of real estate described in division (A) of this section has been sold to a township or county in accordance with division (C) of this section, a deed shall be prepared for that parcel by the Auditor of State, with the assistance of the Attorney General, be executed by the Governor, countersigned by the Secretary of State, sealed with the Great Seal of the State, and presented for recording in the Office of the Auditor of State. Upon the grantee's payment of the balance of the purchase price, the deed shall be delivered to the grantee. The grantee shall present the deed for recording in the office of the Jefferson County Recorder.
(F) The net proceeds of the sale of the parcel described in division (A) of this section shall be deposited in the State Treasury to the credit of the Armory Improvements Fund pursuant to section 5911.10 of the Revised Code.
(G) If the parcel of real estate described in division (A) of this section is sold to a township or county and that political subdivision sells that parcel within two years after its purchase, the political subdivision shall pay to the state, for deposit in the state treasury to the credit of the Armory Improvements Fund pursuant to section 5911.10 of the Revised Code, an amount representing one-half of any net profit derived from that subsequent sale. The net profit shall be computed by first subtracting the price at which the political subdivision bought the parcel from the price at which the political subdivision sold the parcel, and then subtracting from that remainder the amount of any expenditures the political subdivision made for improvements to the parcel.
(H) This section shall expire five years after its effective date. Section 483.04. (A) Pursuant to section 5911.10 of the Revised Code, the Governor is hereby authorized to execute a deed in the name of the state conveying to The Ohio State University, and its successors and assigns, all of the state's right, title, and interest in the following described real estate that the Adjutant General has determined is no longer required for armory or military purposes:
Situated in the County of Franklin, Township of Perry, State of Ohio:
and being part of Section #4, Township #2, Range #19, United States Military lands, more particularly bounded and described as follows:
Beginning at an iron pin; said iron pin being S. 86 degrees 44 minutes E., a distance of 60.10 feet from the southeast corner of a 25 Acre Tract of land deeded to Frank C. and Marguerite H. Norris by Warranty Deed, filed for record in Deed Book #1336, Page #376, Recorder's Office, Franklin County, Ohio; thence N. 2 degrees 46 minutes E., a distance of 1179.80 feet to an iron pin; thence S. 86 degrees 49 minutes E., a distance of 295.96 feet to an iron pin; thence S. 2 degrees 47 minutes W., a distance of 1180.24 feet to an iron pin; thence N. 86 degrees 44 minutes W., a distance of 295.74 feet (passing an iron pin at 34.58 feet) to the place of beginning containing 8.017 acres, more or less, but subject to all legal highways or easements of previous records.
(B) Consideration for the conveyance of the real estate described in division (A) of this section is a purchase price, acceptable to the Adjutant General, based on the real estate's fair market value.
(C) Upon payment of the purchase price, the Auditor of State, with the assistance of the Attorney General, shall prepare a deed to the real estate described in division (A) of this section. The deed shall state the consideration. The deed shall be executed by the Governor in the name of the state, countersigned by the Secretary of State, sealed with the Great Seal of the State, and presented for recording in the Office of the Auditor of State. The Ohio State University shall present the deed for recording in the office of the Franklin County Recorder.
(D) The net proceeds of the sale of the real estate described in division (A) of this section shall be deposited in the State Treasury to the credit of the Armory Improvements Fund pursuant to section 5911.10 of the Revised Code. (E) The Ohio State University shall pay the costs of the conveyance described in division (A) of this section.
(F) This section shall expire two years after its effective date. Section 483.05. (A) The sale provisions specified in Section 2 of Am. Sub. S.B. 234 of the 125th General Assembly do not apply to Parcel No. 10, Chillicothe Armory; instead, pursuant to section 5911.10 of the Revised Code, the Governor is hereby authorized to execute a deed in the name of the state, conveying to the City of Chillicothe, and its successors and assigns, all of the state's right, title, and interest in the following described real estate:
Chillicothe Armory – Volume 201, Page 177, Ross County Deed Records
Situate in the City Park in the City of Chillicothe, County of Ross, and State of Ohio, be, and the same is hereby donated to the State of Ohio: - Beginning at a point 628.88' on the center line of Paint Street extended, (which has a bearing of N. 11 degrees 8 minutes W.) from the intersection of the North property line of Riverside Street with the centerline of Paint Street; thence N. 28 degrees 46 minutes E. 102.73' to a stake; thence N. 14 degrees 20 minutes W. 300' to a stake in the south side of a cinder path; thence with the path S. 82 degrees 40 minutes W. 201.50' to a stake; thence S. 14 degrees 20 minutes E. 324.56' to a stake near the north side of the Park roadway; thence S. 47 degrees 43 minutes E. 150.20' to a steel flag pole in the concrete foundation of the Park cannon; thence N. 28 degrees 46 minutes E. 69.02' to the beginning, containing 1.67 acres of land more or less.
(B) Consideration for the conveyance of the real estate described in division (A) of this section is the complete and usable sewer system connecting to the National Guard Readiness Center at Camp Sherman, including any tap in-fees or other fees to access the sewer line, and the purchase price of one dollar.
(C) Upon payment of the purchase price, the Auditor of State, with the assistance of the Attorney General, shall prepare a deed to the real estate described in division (A) of this section. The deed shall state the consideration. The deed shall be executed by the Governor in the name of the state, countersigned by the Secretary of State, sealed with the Great Seal of the State, and presented for recording in the Office of the Auditor of State. The City of Chillicothe shall present the deed for recording in the office of the Ross County Recorder.
(D) The City of Chillicothe shall pay the costs of the conveyance described in division (A) of this section.
(E) This section shall expire one year after its effective date. Section 503.03. The items of law of which the sections of law contained in this act are composed, and their applications, are independent and severable. If any item of law that constitutes the whole or part of a section of law contained in this act, or if any application of any item of law that constitutes the whole or part of a section of law contained in this act, is held invalid, the invalidity does not affect other items of law or applications of items of law that can be given effect without the invalid item of law or application. Section 506.03. An item of law that composes the whole or part of a section of law contained in this act that makes, or that provides for funding of, an appropriation or reappropriation of money has no effect after June 30, 2008, unless its context clearly indicates otherwise. Section 509.03. Except as otherwise specifically provided in this act, the amendment or enactment of the sections of law contained in this act, and the items of law of which the amendments or enactments are composed, are not subject to the referendum. Therefore, under Ohio Constitution, Article II, Section 1d and section 1.471 of the Revised Code, the amendments or enactments, and the items of law of which the amendments or enactments are composed, go into immediate effect when this act becomes law. Section 512.03. The amendment or enactment by this act of the sections of law listed in this section, and the items of law of which the amendments or enactments are composed, are subject to the referendum. Therefore, under Ohio Constitution, Article II, Section 1c and section 1.471 of the Revised Code, the amendments or enactments, and the items of law of which the amendments or enactments are composed, take effect on the ninety-first day after this act is filed with the Secretary of State. If, however, a referendum petition is filed against any such amendment or enactment, or against any item of law of which any such amendment or enactment is composed, the amendment or enactment, or item, unless rejected at the referendum, takes effect at the earliest time permitted by law.
Sections 107.032, 107.033, 107.034, 107.035, 125.021, 131.55, 131.56, 131.57, 131.58, 131.59, 131.60, 183.04, 183.05, 183.30, 3318.05, 3318.051, 3318.06, 3318.063, 3318.08, 3318.121, 3318.18, 3318.36, 3702.72, 3702.73, 3702.81, 3702.89, 3702.92, 5751.20, and 5751.21 of the Revised Code. Section 515.03. Section 125.021 of the Revised Code is presented in
this act as a composite of the section as amended by Am. Sub. H.B. 426 of
the 125th General Assembly and H.B. 65 of the 126th General Assembly. The General Assembly, applying the
principle stated in division (B) of section 1.52 of the Revised
Code that amendments are to be harmonized if reasonably capable of
simultaneous operation, finds that the composite is the resulting
version of the section in effect prior to the effective date of
the section as presented in this act.
|