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Am. Sub. S. B. No. 181 As Reported by the Committee of ConferenceAs Reported by the Committee of Conference
128th General Assembly | Regular Session | 2009-2010 |
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Cosponsors:
Senators Goodman, Schaffer, Seitz, Niehaus, Faber, Gibbs, Gillmor, Harris, Hughes, Patton, Wagoner, Wilson, Carey
Representatives Weddington, Boyd, DeBose, Domenick, Driehaus, Evans, Garland, Hagan, Letson, Luckie, Mallory, Reece, Sayre, Williams, B., Williams, S., Winburn, Yuko
A BILL
To amend sections 122.12, 135.143, 148.06, 926.31,
1501.04, 1517.23, 3302.03, 3313.44, 4928.01,
5709.62, 5709.63, 5709.632, 5739.02, 5751.08,
5751.09, 6109.22, and 6111.036, to enact sections
1513.372, 1517.03, 1517.04, and 5709.084 of the
Revised Code, to amend Sections 265.30.40 and
265.40.60 of Am. Sub. H.B. 1 of the 128th General
Assembly, to amend Section 265.10 of Am. Sub. H.B.
1 of the 128th General Assembly, as subsequently
amended, and to repeal Sections 6 and 7 of Sub.
H.B. 318 of the 128th General Assembly to provide
immunity from liability for eligible landowners
who provide access to abandoned mine land located
on their land for purposes of acid mine drainage
abatement and to provide immunity from liability
for nonprofit organizations that provide funding
or services for such acid mine drainage abatement,
to designate that methane gas emitted from an
abandoned coal mine constitutes a renewable energy
resource rather than an advanced energy resource
for purposes of the law governing the promotion of
renewable energy usage, electricity supplied from
renewable energy sources, and renewable energy
credits, to reestablish the Ohio Natural Areas
Council, and to expand the purposes for which the
Water Supply Revolving Loan Account in the
Drinking Water Assistance Fund and the Water
Pollution Control Loan Fund may be used; to revise
the performance ratings for school districts and
buildings; to require the Director of Budget and
Management, upon the request of the Director of
Natural Resources and beginning July 1, 2010, and
ending January 1, 2012, to transfer an amount not
to exceed $1.2 million from the Natural Areas and
Preserves Fund to the Departmental Projects Fund
for the purpose of supporting permanent employees
of the Division of Natural Areas and Preserves
through January 1, 2012; to require the
Administrator of the Bureau of Workers'
Compensation, beginning July 1, 2010, and ending
December 31, 2010, to transfer a portion of the
investment earnings of the Coal-Workers
Pneumoconiosis Fund to the Strip Mining
Administration Fund; to include NASCAR races,
certain Olympic-style boxing competitions, and the
Air New Zealand Golden Oldies World Rugby Festival
as sporting events for which state grants may be
awarded to a county or municipal corporation; to
alter the authority of the Treasurer of State to
invest in single-issuer debt; to authorize
regional water and sewer districts and regional
transit authorities to offer additional deferred
compensation plans; to modify the law governing
which entities are subject to testing of
agricultural commodities; to exempt from taxation
property leased by a school district for a term of
at least fifty years; to exempt convention centers
in large-population counties from property
taxation and to exempt, for one year, construction
materials incorporated into such convention
centers from sales and use taxation; to extend
enterprise zone authority for one year; to
permanently authorize the Tax Commissioner to
refund erroneously made commercial activity tax
payments made by persons not required to pay the
tax; to expressly permit consensual extensions of
the four-year time limit on assessments and refund
requests for the commercial activity tax; to
reauthorize and make appropriations for the
Department of Development's Job Ready Sites
Program for fiscal years 2011 and 2012; to
reauthorize and make appropriations for the
Department of Development's Clean Ohio
Revitalization Program for fiscal years 2011 and
2012; to require the Chancellor of the Board of
Regents to develop a work force development pilot
program for areas of the state with high
unemployment; and to provide for adjustments to
payments to schools, to provide for adjustments to
payments to nonpublic schools, and to make an
appropriation.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 122.12, 135.143, 148.06, 926.31,
1501.04, 1517.23, 3302.03, 3313.44, 4928.01, 5709.62, 5709.63,
5709.632, 5739.02, 5751.08, 5751.09, 6109.22, and 6111.036 be
amended and sections 1513.372, 1517.03, 1517.04, and 5709.084 of
the Revised Code be enacted to read as follows:
Sec. 122.12. As used in this section and in section 122.121
of the Revised Code:
(A) "Endorsing county" means a county that contains a site
selected by a site selection organization for one or more games.
(B) "Endorsing municipality" means a municipal corporation
that contains a site selected by a site selection organization for
one or more games.
(C) "Game support contract" means a joinder undertaking,
joinder agreement, or similar contract executed by an endorsing
municipality or endorsing county and a site selection
organization.
(D) "Game" means a national football league "super bowl," a
national collegiate athletic association championship game or
match, the national basketball association all-star game, the
national hockey league all-star game, the major league baseball
all-star game, a national collegiate athletic association bowl
championship series game, a world cup soccer game, a national
association for stock car auto racing race, the nation
national
senior games,
the air New Zealand golden oldies world rugby
festival, the golden gloves of America, inc., national golden
gloves tournament, the USA boxing association national
championships, the international boxing association world cup or
world championships, or the olympic games.
(E) "Joinder agreement" means an agreement entered into by an
endorsing municipality or endorsing county, or more than one
endorsing municipality or county acting collectively and a site
selection organization setting out representations and assurances
by each endorsing municipality or endorsing county in connection
with the selection of a site in this state for the location of a
game.
(F) "Joinder undertaking" means an agreement entered into by
an endorsing municipality or endorsing county, or more than one
endorsing municipality or county acting collectively and a site
selection organization that each endorsing municipality or
endorsing county will execute a joinder agreement in the event
that the site selection organization selects a site in this state
for a game.
(G) "Local organizing committee" means a nonprofit
corporation or its successor in interest that:
(1) Has been authorized by an endorsing municipality,
endorsing county, or more than one endorsing municipality or
county acting collectively to pursue an application and bid on the
applicant's behalf to a site selection organization for selection
as the site of one or more games; or
(2) With the authorization of an endorsing municipality,
endorsing county, or more than one endorsing municipality or
county acting collectively, has executed an agreement with a site
selection organization regarding a bid to host one or more games.
(H) "Site selection organization" means the national football
league, the national collegiate athletic association, the national
basketball association, the national hockey league, major league
baseball, the federation internationale de football association,
the international world games association, the United States
olympic committee, the national association for stock car auto
racing, the national senior games association, the air New Zealand
golden oldies world rugby secretariat, golden gloves of America,
inc., the USA boxing association, the international boxing
association, or the national governing body of a sport that is
recognized as such by the United States olympic committee.
Sec. 135.143. (A) The treasurer of state may invest or
execute transactions for any part or all of the interim funds of
the state in the following classifications of obligations:
(1) United States treasury bills, notes, bonds, or any other
obligations or securities issued by the United States treasury or
any other obligation guaranteed as to principal and interest by
the United States;
(2) Bonds, notes, debentures, or any other obligations or
securities issued by any federal government agency or
instrumentality;
(3) Bonds and other direct obligations of the state of Ohio
issued by the treasurer of state and of the Ohio public facilities
commission, the Ohio building authority, and the Ohio housing
finance agency;
(4)(a) Written repurchase agreements with any eligible Ohio
financial institution that is a member of the federal reserve
system or federal home loan bank or any recognized United States
government securities dealer, under the terms of which agreement
the treasurer of state purchases and the eligible financial
institution or dealer agrees unconditionally to repurchase any of
the securities that are listed in division (A)(1), (2), or (6) of
this section and that will mature or are redeemable within ten
years from the date of purchase. The market value of securities
subject to these transactions must exceed the principal value of
the repurchase agreement by an amount specified by the treasurer
of state, and the securities must be delivered into the custody of
the treasurer of state or the qualified trustee or agent
designated by the treasurer of state. The agreement shall contain
the requirement that for each transaction pursuant to the
agreement, the participating institution or dealer shall provide
all of the following information:
(i) The par value of the securities;
(ii) The type, rate, and maturity date of the securities;
(iii) A numerical identifier generally accepted in the
securities industry that designates the securities.
(b) The treasurer of state also may sell any securities,
listed in division (A)(1), (2), or (6) of this section, regardless
of maturity or time of redemption of the securities, under the
same terms and conditions for repurchase, provided that the
securities have been fully paid for and are owned by the treasurer
of state at the time of the sale.
(5) Securities lending agreements with any eligible financial
institution that is a member of the federal reserve system or
federal home loan bank or any recognized United States government
securities dealer, under the terms of which agreements the
treasurer of state lends securities and the eligible financial
institution or dealer agrees to simultaneously exchange similar
securities or cash, equal value for equal value.
Securities and cash received as collateral for a securities
lending agreement are not interim funds of the state. The
investment of cash collateral received pursuant to a securities
lending agreement may be invested only in such instruments
specified by the treasurer of state in accordance with a written
investment policy.
(6) Various forms of commercial paper issued by any
corporation that is incorporated under the laws of the United
States or a state, which notes are rated at the time of purchase
in the two highest categories by two nationally recognized rating
agencies, provided that the total amount invested under this
section in any commercial paper at any time shall not exceed
twenty-five per cent of the state's total average portfolio, as
determined and calculated by the treasurer of state;
(7) Bankers acceptances, maturing in two hundred seventy days
or less, which are eligible for purchase by the federal reserve
system, provided that the total amount invested in bankers
acceptances at any time shall not exceed ten per cent of the
state's total average portfolio, as determined and calculated by
the treasurer of state;
(8) Certificates of deposit in eligible institutions applying
for interim moneys as provided in section 135.08 of the Revised
Code, including linked deposits as provided in sections 135.61 to
135.67 of the Revised Code, agricultural linked deposits as
provided in sections 135.71 to 135.76 of the Revised Code, and
housing linked deposits as provided in sections 135.81 to 135.87
of the Revised Code;
(9) The state treasurer's investment pool authorized under
section 135.45 of the Revised Code;
(10) Debt interests, other than commercial paper described in
division (A)(6) of this section, rated at the time of purchase in
the three highest categories by two nationally recognized rating
agencies and issued by corporations that are incorporated under
the laws of the United States or a state, or issued by foreign
nations diplomatically recognized by the United States government,
or any instrument based on, derived from, or related to such
interests. All interest and principal shall be denominated and
payable in United States funds. The, provided that:
(a) The investments
made under division (A)(10) of this
section in debt interests shall not exceed in the aggregate
twenty-five per cent of the state's total average portfolio, as
determined and calculated by the treasurer of state. The;
(b) The investments made under division (A)(10) of this
section in debt interests issued by foreign nations shall not
exceed in the aggregate one per cent of the state's total average
portfolio, as determined and calculated by the treasurer of state.
The;
(c) The investments made under division (A)(10) of this
section in the debt interests of a single issuer shall not exceed
in the aggregate one-half of one per cent of the state's total
average portfolio, as determined and calculated by the treasurer
of state except that debt interests of a single issuer that is a
foreign nation shall not exceed in the aggregate one per cent of
the state's portfolio.
The treasurer of state shall invest under division (A)(10) of
this section in a debt interest issued by a foreign nation only if
the debt interest is backed by the full faith and credit of that
foreign nation, and provided that all interest and principal shall
be denominated and payable in United States funds. For
For purposes of division (A)(10) of this section, a debt
interest is rated in the three highest categories by two
nationally recognized rating agencies if either the debt interest
itself or the issuer of the debt interest is rated, or is
implicitly rated, at the time of purchase in the three highest
categories by two nationally recognized rating agencies.
For purposes of division (A)(10) of this section, the
"state's portfolio" means the state's total average portfolio, as
determined and calculated by the treasurer of state.
(11) No-load money market mutual funds consisting exclusively
of obligations described in division (A)(1), (2), or (6) of this
section and repurchase agreements secured by such obligations.
(12) Obligations of a board of education issued under
authority of section 133.10 or 133.301 of the Revised Code.
(B) Whenever, during a period of designation, the treasurer
of state classifies public moneys as interim moneys, the treasurer
of state shall notify the state board of deposit of such action.
The notification shall be given within thirty days after such
classification and, in the event the state board of deposit does
not concur in such classification or in the investments or
deposits made under this section, the board may order the
treasurer of state to sell or liquidate any of the investments or
deposits, and any such order shall specifically describe the
investments or deposits and fix the date upon which they are to be
sold or liquidated. Investments or deposits so ordered to be sold
or liquidated shall be sold or liquidated for cash by the
treasurer of state on the date fixed in such order at the then
current market price. Neither the treasurer of state nor the
members of the state board of deposit shall be held accountable
for any loss occasioned by sales or liquidations of investments or
deposits at prices lower than their cost. Any loss or expense
incurred in making these sales or liquidations is payable as other
expenses of the treasurer's office.
(C) If any securities or obligations invested in by the
treasurer of state pursuant to this section are registrable either
as to principal or interest, or both, such securities or
obligations shall be registered in the name of the treasurer of
state.
(D) The treasurer of state is responsible for the safekeeping
of all securities or obligations under this section. Any such
securities or obligations may be deposited for safekeeping as
provided in section 113.05 of the Revised Code.
(E) Interest earned on any investments or deposits authorized
by this section shall be collected by the treasurer of state and
credited by the treasurer of state to the proper fund of the
state.
(F) Whenever investments or deposits acquired under this
section mature and become due and payable, the treasurer of state
shall present them for payment according to their tenor, and shall
collect the moneys payable thereon. The moneys so collected shall
be treated as public moneys subject to sections 135.01 to 135.21
of the Revised Code.
(G) The treasurer of state and any board of education issuing
obligations referred to in division (A)(12) of this section may
enter into an agreement providing for:
(1) The purchase of those obligations by the treasurer of
state on terms and subject to conditions set forth in the
agreement;
(2) The payment by the board of education to the treasurer of
state of a reasonable fee as consideration for the agreement of
the treasurer of state to purchase those obligations; provided,
however, that the treasurer of state shall not be authorized to
enter into any such agreement with the board of education of a
school district that has an outstanding obligation with respect to
a loan received under authority of section 3313.483 of the Revised
Code.
(H) For purposes of division (G) of this section, a fee shall
not be considered reasonable unless it is set to recover only the
direct costs and a reasonable estimate of the indirect costs
associated with the purchasing of obligations of a school board
under division (G) of this section and any reselling of the
obligations or any interest in the obligations, including
interests in a fund comprised of the obligations. No money from
the general revenue fund shall be used to subsidize the purchase
or resale of these obligations.
(I) All money collected by the treasurer of state from the
fee imposed by division (G) of this section shall be deposited to
the credit of the state school board obligations fund, which is
hereby created in the state treasury. Money credited to the fund
shall be used solely to pay the treasurer of state's direct and
indirect costs associated with purchasing and reselling
obligations of a board of education under division (G) of this
section.
Sec. 148.06. As used in this section:
(A) "Government unit" means a county, park district of any
kind, conservancy district, sanitary district, regional water and
sewer district, regional transit authority, health district,
public library district, or county law library.
(B) "Governing board" means, in the case of the county, the
board of county commissioners; in the case of a park district, the
board of park commissioners; in the case of a conservancy
district, the district's board of directors; in the case of a
sanitary district, the district's board of directors; in the case
of a regional water and sewer district, the district's board of
trustees; in the case of a regional transit authority, the
authority's board of trustees; in the case of a health district,
the board of health; in the case of a public library district, the
board of library trustees; and in the case of a county law
library, the board of trustees of the law library association.
In addition to the program of deferred compensation that may
be offered under this chapter, a governing board may offer to all
of the officers and employees of the government unit not to exceed
two additional programs for deferral of compensation designed for
favorable tax treatment of the compensation so deferred. Any such
program shall include a reasonable number of options to the
officer or employee for the investment of the deferred funds,
including annuities, variable annuities, regulated investment
trusts, or other forms of investment approved by the governing
board, that will assure the desired tax treatment of the funds.
Any income deferred under such a plan shall continue to be
included as regular compensation for the purpose of computing the
contributions to and benefits from the officer's or employee's
retirement system but shall not be included in the computation of
any federal and state income taxes withheld on behalf of any such
employee.
Sec. 926.31. (A) Upon receipt of any shipment of an
agricultural commodity from a producer depositor or his a
depositor's agent, either for sale or for storage under a bailment
agreement, the licensed handler shall cause a representative
sample to be drawn for testing by an agricultural commodity tester
to determine the quality of the commodity. At the request of the
producer depositor or his the depositor's agent, the tester shall
immediately test the sample and shall notify the producer
depositor or his the depositor's agent of the results of the test
and of any price discount, premium, or conditioning charge that is
applicable to the value of the commodity. Upon notification of the
test and the value adjustment to be applied, the producer
depositor or
his the depositor's agent shall do one of the
following:
(1) Refuse to sell or store the commodity unless he the
depositor or agent has unloaded the commodity prior to testing;
(2) Agree to sell or store the commodity and accept the
agricultural commodity tester's results of the testing of the
shipment and the applicable value adjustment;
(3) Agree to sell or store the commodity but reject the
agricultural commodity tester's results of the testing of the
shipment and order the handler to forward the sample to a
federally licensed grain inspector immediately for a final testing
of the shipment. The producer depositor, his the depositor's
agent, or the handler may specify in writing which testing factor
or factors
he the depositor, depositor's agent, or handler wishes
the federal inspector to test.
(B) If, either prior to or during the unloading of the
shipment, the licensed handler believes that the original sample
drawn is not representative of the shipment, or if the producer
depositor or his the depositor's agent requests a second sample to
be drawn, the handler shall cause a second sample to be drawn and
used for the testing of the shipment.
(C) Any determination of a federally licensed grain inspector
under this section shall be binding on both the licensed handler
and the producer depositor or his the depositor's agent as the
basis for determining the premium or discount and settlement
price, if the shipment was delivered for sale, or the conditioning
charge, if the shipment was received for storage under a bailment
agreement. The cost of the federal inspection and the actual cost
of forwarding the sample for such inspection shall be borne by the
handler, if the test increases the value of the agricultural
commodity as originally determined by the agricultural commodity
tester, or by the producer depositor, if the test does not change
or lowers the value of the commodity.
(D) Any licensed handler and any producer depositor or his
the agent
of a depositor may enter into an agreement whereby
representative samples of each of several shipments of the same
agricultural commodity that arrive at the handler's warehouse or
facility during any one business day shall be combined to obtain a
single result of the testing of the combined shipments of the
commodity.
(E) No person shall offer for sale or storage any
agricultural commodity that is:
(1) Treated with any poisonous material or that contains
rodent excreta or any other material in such amounts as to render
the commodity unfit for animal or human consumption;
(2) Knowingly or purposely loaded unevenly so as to conceal
amounts of the commodity that are inferior.
(F) Nothing in this section shall be construed to relieve any
contractual obligations in effect between the licensed handler or
the producer depositor.
Sec. 1501.04. There is hereby created in the department of
natural resources a recreation and resources commission composed
of the chairperson of the wildlife council created under section
1531.03 of the Revised Code, the chairperson of the parks and
recreation council created under section 1541.40 of the Revised
Code, the chairperson of the waterways safety council created
under section 1547.73 of the Revised Code, the chairperson of the
technical advisory council on oil and gas created under section
1509.38 of the Revised Code, the chairperson of the forestry
advisory council created under section 1503.40 of the Revised
Code, the chairperson of the Ohio soil and water conservation
commission created under section 1515.02 of the Revised Code, the
chairperson of the Ohio natural areas council created under
section 1517.03 of the Revised Code, the chairperson of the Ohio
water advisory council created under section 1521.031 of the
Revised Code, the chairperson of the recycling and litter
prevention advisory council created under section 1502.04 of the
Revised Code, the chairperson of the Ohio geology advisory council
created under section 1505.11 of the Revised Code, and five
members appointed by the governor with the advice and consent of
the senate, not more than three of whom shall belong to the same
political party. The director of natural resources shall be an ex
officio member of the commission, with a voice in its
deliberations, but without the power to vote.
Terms of office of members of the commission appointed by the
governor shall be for five years, commencing on the second day of
February and ending on the first day of February. Each member
shall hold office from the date of appointment until the end of
the term for which the member was appointed.
In the event of the death, removal, resignation, or
incapacity of a member of the commission, the governor, with the
advice and consent of the senate, shall appoint a successor who
shall hold office for the remainder of the term for which the
member's predecessor was appointed. 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.
The governor may remove any appointed member of the
commission for misfeasance, nonfeasance, or malfeasance in office.
The commission shall exercise no administrative function, but
may do any of the following:
(A) Advise with and recommend to the director as to plans and
programs for the management, development, utilization, and
conservation of the natural resources of the state;
(B) Advise with and recommend to the director as to methods
of coordinating the work of the divisions of the department;
(C) Consider and make recommendations upon any matter that
the director may submit to it;
(D) Submit to the governor biennially recommendations for
amendments to the conservation laws of the state.
Each member of the commission, before entering upon the
discharge of the member's duties, shall take and subscribe to an
oath of office, which oath, in writing, shall be filed in the
office of the secretary of state.
The members of the commission shall serve without
compensation, but shall be entitled to receive their actual and
necessary expenses incurred in the performance of their official
duties.
The commission, by a majority vote of all its members, shall
adopt and amend bylaws.
To be eligible for appointment, a person shall be a citizen
of the United States and an elector of the state and shall possess
a knowledge of and have an interest in the natural resources of
this state.
The commission shall hold at least four regular quarterly
meetings each year. Special meetings shall be held at such times
as the bylaws of the commission provide. Notices of all meetings
shall be given in such manner as the bylaws provide. The
commission shall choose annually from among its members a
chairperson to preside over its meetings and a secretary to keep a
record of its proceedings. A majority of the members of the
commission constitutes a quorum. No advice shall be given or
recommendation made without a majority of the members of the
commission concurring in it.
Sec. 1513.372. (A) As used in this section:
(1) "Abandoned mine land" means land or water resources
adversely affected by coal mining practices to which one of the
following applies:
(a) The coal mining practices occurred prior to August 3,
1977, and there is no continuing reclamation responsibility under
state or federal law.
(b) The coal mining practices occurred prior to April 10,
1972.
(c) The coal mining practices were conducted pursuant to a
license that was issued prior to April 10, 1972.
(2) "Eligible landowner" means a landowner who provides
access without charge or other consideration to abandoned mine
land that is located on the landowner's property for the purpose
of allowing the implementation of a reclamation project on the
abandoned mine land. "Eligible landowner" does not include a
person that is responsible under state or federal law to reclaim
the land or address acid mine drainage existing or emanating from
the abandoned mine land.
(3) "Landowner" means a person who holds a fee interest in
real property.
(4) "Nonprofit organization" means a corporation,
association, group, institution, society, or other organization
that is exempt from federal income taxation under section
501(c)(3) of the "Internal Revenue Code of 1986," 100 Stat. 2085,
26 U.S.C. 501(c)(3), as amended, that provides funding or services
at no cost or at cost for a reclamation project.
(5) "Reclamation project" means an acid mine drainage
abatement project that is conducted in compliance with this
chapter and rules adopted under it on abandoned mine land that is
located on property owned by an eligible landowner.
(6) "Reclamation project work area" means the portion of a
parcel of real property on which a reclamation project is
conducted and the roads providing ingress to and egress from the
reclamation project.
(B) Except as provided in divisions (C) and (D) of this
section, an eligible landowner or nonprofit organization is immune
from liability as follows:
(1) For any injury to or damage suffered by a person working
under the direct supervision of the division of mineral resources
management while the person is within the reclamation project work
area;
(2) For any injury to or damage suffered by a third party
that arises out of or occurs as a result of an act or omission of
the division during the construction, operation, and maintenance
of the reclamation project;
(3) For any failure of an acid mine drainage abatement
facility constructed or installed during a reclamation project
that is supervised by the division;
(4) For the operation, maintenance, or repair of any acid
mine drainage abatement facility constructed or installed during a
reclamation project unless the eligible landowner negligently
damages or destroys the acid mine drainage abatement facility or
denies access to the division of mineral resources management that
is responsible for the operation, maintenance, or repair of the
acid mine drainage abatement facility.
(C) The eligible landowner shall notify the division of a
known, latent, dangerous condition located at a reclamation
project work area that is not the subject of the reclamation
project. The immunity established in division (B) of this section
does not apply to any injury, damage, or pollution resulting from
the eligible landowner's failure to notify the division of such a
known, latent, dangerous condition.
(D) The immunity established in division (B) of this section
does not apply in both of the following circumstances:
(1) An injury to a person within the reclamation project work
area that results from an eligible landowner's or nonprofit
organization's acts or omissions that are reckless or constitute
gross negligence or willful or wanton misconduct;
(2) An eligible landowner or nonprofit organization who
engages in any unlawful activities with respect to a reclamation
project.
(E) The chief of the division of mineral resources management
shall adopt rules in accordance with Chapter 119. of the Revised
Code that are necessary to implement this section.
Sec. 1517.03. There is hereby created the Ohio natural areas
council to advise the chief of the division of natural areas and
preserves on the administration of nature preserves and the
preservation of natural areas.
The council shall have no fewer than five members as
determined by the director of natural resources. The members shall
be appointed by the director.
Not later than thirty days after the effective date of this
section, the director shall make initial appointments to the
council. The director shall establish the terms of office of the
members of the council.
The council annually shall select from among its members a
chairperson and a secretary. Members of the council shall receive
no compensation and shall not be reimbursed for expenses incurred
as members of the council.
The council shall hold at least one regular meeting in each
calendar year. Special meetings may be called by the chairperson
and shall be called by the chairperson upon written request by two
or more members of the council. A written notice of the time and
place of each meeting shall be sent to each member and to the
director. A majority of the members of the council constitutes a
quorum. The council shall keep a record of its proceedings at each
meeting and shall send a copy of the record to the director. The
record shall be open to the public for inspection.
Sec. 1517.04. The Ohio natural areas council shall do all of
the following:
(A) Review and make recommendations regarding criteria used
by the department of natural resources for acquisition and
dedication of nature preserves;
(B) Review and make recommendations regarding inventories and
registries of natural areas and preserves;
(C) Review and make recommendations regarding departmental
plans for the selection of particular natural areas for state
acquisition;
(D) Advise the chief of the division of natural areas and
preserves on policies and rules governing the management,
protection, and use of nature preserves;
(E) Recommend the extent and type of visitation and use to be
permitted within each nature preserve;
(F) Advise and consult with the chief and with employees of
the division of natural areas and preserves on preservation
matters;
(G) Advise the chief on the program to identify and protect
the state's cave resources that is established under this chapter.
Sec. 1517.23. The With the advice of the Ohio natural areas
council created in section 1517.03 of the Revised Code, the chief
of the division of natural areas and preserves shall do both of
the following:
(A) Formulate policies and plans and establish a program
incorporating them for the identification and protection of the
state's cave resources and adopt, amend, or rescind rules in
accordance with Chapter 119. of the Revised Code to implement that
program;
(B) Provide technical assistance and management advice to
owners upon request concerning the protection of caves on their
land.
Sec. 3302.03. (A) Annually the department of education shall
report for each school district and each school building in a
district all of the following:
(1) The extent to which the school district or building meets
each of the applicable performance indicators created by the state
board of education under section 3302.02 of the Revised Code and
the number of applicable performance indicators that have been
achieved;
(2) The performance index score of the school district or
building;
(3) Whether the school district or building has made adequate
yearly progress;
(4) Whether the school district or building is excellent,
effective, needs continuous improvement, is under an academic
watch, or is in a state of academic emergency.
(B) Except as otherwise provided in divisions division (B)(6)
and (7) of this section:
(1) A school district or building shall be declared excellent
if it fulfills one of the following requirements:
(a) It makes adequate yearly progress and either meets at
least ninety-four per cent of the applicable state performance
indicators or has a performance index score established by the
department.
(b) It has failed to make adequate yearly progress for not
more than two consecutive years and either meets at least
ninety-four per cent of the applicable state performance
indicators or has a performance index score established by the
department, except that if it does not make adequate yearly
progress for two or more of the same subgroups for three or more
consecutive years, it shall be declared effective.
(2) A school district or building shall be declared effective
if it fulfills one of the following requirements:
(a) It makes adequate yearly progress and either meets at
least seventy-five per cent but less than ninety-four per cent of
the applicable state performance indicators or has a performance
index score established by the department.
(b) It does not make adequate yearly progress and either
meets at least seventy-five per cent of the applicable state
performance indicators or has a performance index score
established by the department, except that if it does not make
adequate yearly progress for two or more of the same subgroups for
three or more consecutive years, it shall be declared in need of
continuous improvement.
(3) A school district or building shall be declared to be in
need of continuous improvement if it fulfills one of the following
requirements:
(a) It makes adequate yearly progress, meets less than
seventy-five per cent of the applicable state performance
indicators, and has a performance index score established by the
department.
(b) It does not make adequate yearly progress and either
meets at least fifty per cent but less than seventy-five per cent
of the applicable state performance indicators or has a
performance index score established by the department.
(4) A school district or building shall be declared to be
under an academic watch if it does not make adequate yearly
progress and either meets at least thirty-one per cent but less
than fifty per cent of the applicable state performance indicators
or has a performance index score established by the department.
(5) A school district or building shall be declared to be in
a state of academic emergency if it does not make adequate yearly
progress, does not meet at least thirty-one per cent of the
applicable state performance indicators, and has a performance
index score established by the department.
(6) When designating performance ratings for school districts
and buildings under divisions (B)(1) to (5) of this section, the
department shall not assign a school district or building a lower
designation from its previous year's designation based solely on
one subgroup not making adequate yearly progress.
(7) Division (B)(7)(6) of this section does not apply to any
community school established under Chapter 3314. of the Revised
Code in which a majority of the students are enrolled in a dropout
prevention and recovery program.
A school district or building shall not be assigned a higher
performance rating than in need of continuous improvement if at
least ten per cent but not more than fifteen per cent of the
enrolled students do not take all achievement assessments
prescribed for their grade level under division (A)(1) or (B)(1)
of section 3301.0710 of the Revised Code from which they are not
excused pursuant to division (C)(1) or (3) of section 3301.0711 of
the Revised Code. A school district or building shall not be
assigned a higher performance rating than under an academic watch
if more than fifteen per cent but not more than twenty per cent of
the enrolled students do not take all achievement assessments
prescribed for their grade level under division (A)(1) or (B)(1)
of section 3301.0710 of the Revised Code from which they are not
excused pursuant to division (C)(1) or (3) of section 3301.0711 of
the Revised Code. A school district or building shall not be
assigned a higher performance rating than in a state of academic
emergency if more than twenty per cent of the enrolled students do
not take all achievement assessments prescribed for their grade
level under division (A)(1) or (B)(1) of section 3301.0710 of the
Revised Code from which they are not excused pursuant to division
(C)(1) or (3) of section 3301.0711 of the Revised Code.
(C)(1) The department shall issue annual report cards for
each school district, each building within each district, and for
the state as a whole reflecting performance on the indicators
created by the state board under section 3302.02 of the Revised
Code, the performance index score, and adequate yearly progress.
(2) The department shall include on the report card for each
district information pertaining to any change from the previous
year made by the school district or school buildings within the
district on any performance indicator.
(3) When reporting data on student performance, the
department shall disaggregate that data according to the following
categories:
(a) Performance of students by age group;
(b) Performance of students by race and ethnic group;
(c) Performance of students by gender;
(d) Performance of students grouped by those who have been
enrolled in a district or school for three or more years;
(e) Performance of students grouped by those who have been
enrolled in a district or school for more than one year and less
than three years;
(f) Performance of students grouped by those who have been
enrolled in a district or school for one year or less;
(g) Performance of students grouped by those who are
economically disadvantaged;
(h) Performance of students grouped by those who are enrolled
in a conversion community school established under Chapter 3314.
of the Revised Code;
(i) Performance of students grouped by those who are
classified as limited English proficient;
(j) Performance of students grouped by those who have
disabilities;
(k) Performance of students grouped by those who are
classified as migrants;
(l) Performance of students grouped by those who are
identified as gifted pursuant to Chapter 3324. of the Revised
Code.
The department may disaggregate data on student performance
according to other categories that the department determines are
appropriate. To the extent possible, the department shall
disaggregate data on student performance according to any
combinations of two or more of the categories listed in divisions
(C)(3)(a) to (l) of this section that it deems relevant.
In reporting data pursuant to division (C)(3) of this
section, the department shall not include in the report cards any
data statistical in nature that is statistically unreliable or
that could result in the identification of individual students.
For this purpose, the department shall not report student
performance data for any group identified in division (C)(3) of
this section that contains less than ten students.
(4) The department may include with the report cards any
additional education and fiscal performance data it deems
valuable.
(5) The department shall include on each report card a list
of additional information collected by the department that is
available regarding the district or building for which the report
card is issued. When available, such additional information shall
include student mobility data disaggregated by race and
socioeconomic status, college enrollment data, and the reports
prepared under section 3302.031 of the Revised Code.
The department shall maintain a site on the world wide web.
The report card shall include the address of the site and shall
specify that such additional information is available to the
public at that site. The department shall also provide a copy of
each item on the list to the superintendent of each school
district. The district superintendent shall provide a copy of any
item on the list to anyone who requests it.
(6)(a) This division does not apply to conversion community
schools that primarily enroll students between sixteen and
twenty-two years of age who dropped out of high school or are at
risk of dropping out of high school due to poor attendance,
disciplinary problems, or suspensions.
For any district that sponsors a conversion community school
under Chapter 3314. of the Revised Code, the department shall
combine data regarding the academic performance of students
enrolled in the community school with comparable data from the
schools of the district for the purpose of calculating the
performance of the district as a whole on the report card issued
for the district.
(b) Any district that leases a building to a community school
located in the district or that enters into an agreement with a
community school located in the district whereby the district and
the school endorse each other's programs may elect to have data
regarding the academic performance of students enrolled in the
community school combined with comparable data from the schools of
the district for the purpose of calculating the performance of the
district as a whole on the district report card. Any district that
so elects shall annually file a copy of the lease or agreement
with the department.
(7) The department shall include on each report card the
percentage of teachers in the district or building who are highly
qualified, as defined by the "No Child Left Behind Act of 2001,"
and a comparison of that percentage with the percentages of such
teachers in similar districts and buildings.
(8) The department shall include on the report card the
number of lead teachers employed by each district and each
building once the data is available from the education management
information system established under section 3301.0714 of the
Revised Code.
(D)(1) In calculating English language arts, mathematics,
social studies, or science assessment passage rates used to
determine school district or building performance under this
section, the department shall include all students taking an
assessment with accommodation or to whom an alternate assessment
is administered pursuant to division (C)(1) or (3) of section
3301.0711 of the Revised Code.
(2) In calculating performance index scores, rates of
achievement on the performance indicators established by the state
board under section 3302.02 of the Revised Code, and adequate
yearly progress for school districts and buildings under this
section, the department shall do all of the following:
(a) Include for each district or building only those students
who are included in the ADM certified for the first full school
week of October and are continuously enrolled in the district or
building through the time of the spring administration of any
assessment prescribed by division (A)(1) or (B)(1) of section
3301.0710 of the Revised Code that is administered to the
student's grade level;
(b) Include cumulative totals from both the fall and spring
administrations of the third grade English language arts
achievement assessment;
(c) Except as required by the "No Child Left Behind Act of
2001" for the calculation of adequate yearly progress, exclude for
each district or building any limited English proficient student
who has been enrolled in United States schools for less than one
full school year.
Sec. 3313.44. Real or personal property vested in owned by
or leased to any board of education for a lease term of at least
fifty years shall be exempt from taxation and from sale on
execution or other writ or order in the nature of an execution.
Sec. 4928.01. (A) As used in this chapter:
(1) "Ancillary service" means any function necessary to the
provision of electric transmission or distribution service to a
retail customer and includes, but is not limited to, scheduling,
system control, and dispatch services; reactive supply from
generation resources and voltage control service; reactive supply
from transmission resources service; regulation service; frequency
response service; energy imbalance service; operating
reserve-spinning reserve service; operating reserve-supplemental
reserve service; load following; back-up supply service;
real-power loss replacement service; dynamic scheduling; system
black start capability; and network stability service.
(2) "Billing and collection agent" means a fully independent
agent, not affiliated with or otherwise controlled by an electric
utility, electric services company, electric cooperative, or
governmental aggregator subject to certification under section
4928.08 of the Revised Code, to the extent that the agent is under
contract with such utility, company, cooperative, or aggregator
solely to provide billing and collection for retail electric
service on behalf of the utility company, cooperative, or
aggregator.
(3) "Certified territory" means the certified territory
established for an electric supplier under sections 4933.81 to
4933.90 of the Revised Code.
(4) "Competitive retail electric service" means a component
of retail electric service that is competitive as provided under
division (B) of this section.
(5) "Electric cooperative" means a not-for-profit electric
light company that both is or has been financed in whole or in
part under the "Rural Electrification Act of 1936," 49 Stat. 1363,
7 U.S.C. 901, and owns or operates facilities in this state to
generate, transmit, or distribute electricity, or a not-for-profit
successor of such company.
(6) "Electric distribution utility" means an electric utility
that supplies at least retail electric distribution service.
(7) "Electric light company" has the same meaning as in
section 4905.03 of the Revised Code and includes an electric
services company, but excludes any self-generator to the extent
that it consumes electricity it so produces, sells that
electricity for resale, or obtains electricity from a generating
facility it hosts on its premises.
(8) "Electric load center" has the same meaning as in section
4933.81 of the Revised Code.
(9) "Electric services company" means an electric light
company that is engaged on a for-profit or not-for-profit basis in
the business of supplying or arranging for the supply of only a
competitive retail electric service in this state. "Electric
services company" includes a power marketer, power broker,
aggregator, or independent power producer but excludes an electric
cooperative, municipal electric utility, governmental aggregator,
or billing and collection agent.
(10) "Electric supplier" has the same meaning as in section
4933.81 of the Revised Code.
(11) "Electric utility" means an electric light company that
has a certified territory and is engaged on a for-profit basis
either in the business of supplying a noncompetitive retail
electric service in this state or in the businesses of supplying
both a noncompetitive and a competitive retail electric service in
this state. "Electric utility" excludes a municipal electric
utility or a billing and collection agent.
(12) "Firm electric service" means electric service other
than nonfirm electric service.
(13) "Governmental aggregator" means a legislative authority
of a municipal corporation, a board of township trustees, or a
board of county commissioners acting as an aggregator for the
provision of a competitive retail electric service under authority
conferred under section 4928.20 of the Revised Code.
(14) A person acts "knowingly," regardless of the person's
purpose, when the person is aware that the person's conduct will
probably cause a certain result or will probably be of a certain
nature. A person has knowledge of circumstances when the person is
aware that such circumstances probably exist.
(15) "Level of funding for low-income customer energy
efficiency programs provided through electric utility rates" means
the level of funds specifically included in an electric utility's
rates on October 5, 1999, pursuant to an order of the public
utilities commission issued under Chapter 4905. or 4909. of the
Revised Code and in effect on October 4, 1999, for the purpose of
improving the energy efficiency of housing for the utility's
low-income customers. The term excludes the level of any such
funds committed to a specific nonprofit organization or
organizations pursuant to a stipulation or contract.
(16) "Low-income customer assistance programs" means the
percentage of income payment plan program, the home energy
assistance program, the home weatherization assistance program,
and the targeted energy efficiency and weatherization program.
(17) "Market development period" for an electric utility
means the period of time beginning on the starting date of
competitive retail electric service and ending on the applicable
date for that utility as specified in section 4928.40 of the
Revised Code, irrespective of whether the utility applies to
receive transition revenues under this chapter.
(18) "Market power" means the ability to impose on customers
a sustained price for a product or service above the price that
would prevail in a competitive market.
(19) "Mercantile customer" means a commercial or industrial
customer if the electricity consumed is for nonresidential use and
the customer consumes more than seven hundred thousand kilowatt
hours per year or is part of a national account involving multiple
facilities in one or more states.
(20) "Municipal electric utility" means a municipal
corporation that owns or operates facilities to generate,
transmit, or distribute electricity.
(21) "Noncompetitive retail electric service" means a
component of retail electric service that is noncompetitive as
provided under division (B) of this section.
(22) "Nonfirm electric service" means electric service
provided pursuant to a schedule filed under section 4905.30 of the
Revised Code or pursuant to an arrangement under section 4905.31
of the Revised Code, which schedule or arrangement includes
conditions that may require the customer to curtail or interrupt
electric usage during nonemergency circumstances upon notification
by an electric utility.
(23) "Percentage of income payment plan arrears" means funds
eligible for collection through the percentage of income payment
plan rider, but uncollected as of July 1, 2000.
(24) "Person" has the same meaning as in section 1.59 of the
Revised Code.
(25) "Advanced energy project" means any technologies,
products, activities, or management practices or strategies that
facilitate the generation or use of electricity or energy and that
reduce or support the reduction of energy consumption or support
the production of clean, renewable energy for industrial,
distribution, commercial, institutional, governmental, research,
not-for-profit, or residential energy users, including, but not
limited to, advanced energy resources and renewable energy
resources. "Advanced energy project" also includes any project
described in division (A), (B), or (C) of section 4928.621 of the
Revised Code.
(26) "Regulatory assets" means the unamortized net regulatory
assets that are capitalized or deferred on the regulatory books of
the electric utility, pursuant to an order or practice of the
public utilities commission or pursuant to generally accepted
accounting principles as a result of a prior commission
rate-making decision, and that would otherwise have been charged
to expense as incurred or would not have been capitalized or
otherwise deferred for future regulatory consideration absent
commission action. "Regulatory assets" includes, but is not
limited to, all deferred demand-side management costs; all
deferred percentage of income payment plan arrears;
post-in-service capitalized charges and assets recognized in
connection with statement of financial accounting standards no.
109 (receivables from customers for income taxes); future nuclear
decommissioning costs and fuel disposal costs as those costs have
been determined by the commission in the electric utility's most
recent rate or accounting application proceeding addressing such
costs; the undepreciated costs of safety and radiation control
equipment on nuclear generating plants owned or leased by an
electric utility; and fuel costs currently deferred pursuant to
the terms of one or more settlement agreements approved by the
commission.
(27) "Retail electric service" means any service involved in
supplying or arranging for the supply of electricity to ultimate
consumers in this state, from the point of generation to the point
of consumption. For the purposes of this chapter, retail electric
service includes one or more of the following "service
components": generation service, aggregation service, power
marketing service, power brokerage service, transmission service,
distribution service, ancillary service, metering service, and
billing and collection service.
(28) "Starting date of competitive retail electric service"
means January 1, 2001.
(29) "Customer-generator" means a user of a net metering
system.
(30) "Net metering" means measuring the difference in an
applicable billing period between the electricity supplied by an
electric service provider and the electricity generated by a
customer-generator that is fed back to the electric service
provider.
(31) "Net metering system" means a facility for the
production of electrical energy that does all of the following:
(a) Uses as its fuel either solar, wind, biomass, landfill
gas, or hydropower, or uses a microturbine or a fuel cell;
(b) Is located on a customer-generator's premises;
(c) Operates in parallel with the electric utility's
transmission and distribution facilities;
(d) Is intended primarily to offset part or all of the
customer-generator's requirements for electricity.
(32) "Self-generator" means an entity in this state that owns
or hosts on its premises an electric generation facility that
produces electricity primarily for the owner's consumption and
that may provide any such excess electricity to another entity,
whether the facility is installed or operated by the owner or by
an agent under a contract.
(33) "Rate plan" means the standard service offer in effect
on the effective date of the amendment of this section by S.B. 221
of the 127th general assembly, July 31, 2008.
(34) "Advanced energy resource" means any of the following:
(a) Any method or any modification or replacement of any
property, process, device, structure, or equipment that increases
the generation output of an electric generating facility to the
extent such efficiency is achieved without additional carbon
dioxide emissions by that facility;
(b) Any distributed generation system consisting of customer
cogeneration of electricity and thermal output simultaneously,
primarily to meet the energy needs of the customer's facilities;
(c) Clean coal technology that includes a carbon-based
product that is chemically altered before combustion to
demonstrate a reduction, as expressed as ash, in emissions of
nitrous oxide, mercury, arsenic, chlorine, sulfur dioxide, or
sulfur trioxide in accordance with the American society of testing
and materials standard D1757A or a reduction of metal oxide
emissions in accordance with standard D5142 of that society, or
clean coal technology that includes the design capability to
control or prevent the emission of carbon dioxide, which design
capability the commission shall adopt by rule and shall be based
on economically feasible best available technology or, in the
absence of a determined best available technology, shall be of the
highest level of economically feasible design capability for which
there exists generally accepted scientific opinion;
(d) Advanced nuclear energy technology consisting of
generation III technology as defined by the nuclear regulatory
commission; other, later technology; or significant improvements
to existing facilities;
(e) Any fuel cell used in the generation of electricity,
including, but not limited to, a proton exchange membrane fuel
cell, phosphoric acid fuel cell, molten carbonate fuel cell, or
solid oxide fuel cell;
(f) Advanced solid waste or construction and demolition
debris conversion technology, including, but not limited to,
advanced stoker technology, and advanced fluidized bed
gasification technology, that results in measurable greenhouse gas
emissions reductions as calculated pursuant to the United States
environmental protection agency's waste reduction model (WARM).
(g) Demand-side management and any energy efficiency
improvement;
(h) Methane gas emitted from an operating or abandoned coal
mine.
(35) "Renewable energy resource" means solar photovoltaic or
solar thermal energy, wind energy, power produced by a
hydroelectric facility, geothermal energy, fuel derived from solid
wastes, as defined in section 3734.01 of the Revised Code, through
fractionation, biological decomposition, or other process that
does not principally involve combustion, biomass energy,
biologically derived methane gas, or energy derived from
nontreated by-products of the pulping process or wood
manufacturing process, including bark, wood chips, sawdust, and
lignin in spent pulping liquors. "Renewable energy resource"
includes, but is not limited to, any fuel cell used in the
generation of electricity, including, but not limited to, a proton
exchange membrane fuel cell, phosphoric acid fuel cell, molten
carbonate fuel cell, or solid oxide fuel cell; wind turbine
located in the state's territorial waters of Lake Erie;
methane
gas emitted from an abandoned coal mine; storage facility that
will promote the better utilization of a renewable energy resource
that primarily generates off peak; or distributed generation
system used by a customer to generate electricity from any such
energy. As used in division (A)(35) of this section,
"hydroelectric facility" means a hydroelectric generating facility
that is located at a dam on a river, or on any water discharged to
a river, that is within or bordering this state or within or
bordering an adjoining state and meets all of the following
standards:
(a) The facility provides for river flows that are not
detrimental for fish, wildlife, and water quality, including
seasonal flow fluctuations as defined by the applicable licensing
agency for the facility.
(b) The facility demonstrates that it complies with the water
quality standards of this state, which compliance may consist of
certification under Section 401 of the "Clean Water Act of 1977,"
91 Stat. 1598, 1599, 33 U.S.C. 1341, and demonstrates that it has
not contributed to a finding by this state that the river has
impaired water quality under Section 303(d) of the "Clean Water
Act of 1977," 114 Stat. 870, 33 U.S.C. 1313.
(c) The facility complies with mandatory prescriptions
regarding fish passage as required by the federal energy
regulatory commission license issued for the project, regarding
fish protection for riverine, anadromous, and catadromus
catadromous fish.
(d) The facility complies with the recommendations of the
Ohio environmental protection agency and with the terms of its
federal energy regulatory commission license regarding watershed
protection, mitigation, or enhancement, to the extent of each
agency's respective jurisdiction over the facility.
(e) The facility complies with provisions of the "Endangered
Species Act of 1973," 87 Stat. 884, 16 U.S.C. 1531 to 1544, as
amended.
(f) The facility does not harm cultural resources of the
area. This can be shown through compliance with the terms of its
federal energy regulatory commission license or, if the facility
is not regulated by that commission, through development of a plan
approved by the Ohio historic preservation office, to the extent
it has jurisdiction over the facility.
(g) The facility complies with the terms of its federal
energy regulatory commission license or exemption that are related
to recreational access, accommodation, and facilities or, if the
facility is not regulated by that commission, the facility
complies with similar requirements as are recommended by resource
agencies, to the extent they have jurisdiction over the facility;
and the facility provides access to water to the public without
fee or charge.
(h) The facility is not recommended for removal by any
federal agency or agency of any state, to the extent the
particular agency has jurisdiction over the facility.
(B) For the purposes of this chapter, a retail electric
service component shall be deemed a competitive retail electric
service if the service component is competitive pursuant to a
declaration by a provision of the Revised Code or pursuant to an
order of the public utilities commission authorized under division
(A) of section 4928.04 of the Revised Code. Otherwise, the service
component shall be deemed a noncompetitive retail electric
service.
Sec. 5709.084. Real and personal property comprising a
convention center that is constructed or, in the case of personal
property, acquired after January 1, 2010, are exempt from taxation
if the convention center is located in a county having a
population, when construction of the convention center commences,
of more than one million two hundred thousand according to the
most recent federal decennial census, and if the convention
center, or the land upon which the convention center is situated,
is owned or leased by the county. For the purposes of this
section, construction of the convention center commences upon the
earlier of issuance of debt to finance all or a portion of the
convention center, demolition of existing structures on the site,
or grading of the site in preparation for construction.
As used in this section, "convention center" has the same
meaning as in section 307.695 of the Revised Code.
Sec. 5709.62. (A) In any municipal corporation that is
defined by the United States office of management and budget as a
principal city of a metropolitan statistical area, the legislative
authority of the municipal corporation may designate one or more
areas within its municipal corporation as proposed enterprise
zones. Upon designating an area, the legislative authority shall
petition the director of development for certification of the area
as having the characteristics set forth in division (A)(1) of
section 5709.61 of the Revised Code as amended by Substitute
Senate Bill No. 19 of the 120th general assembly. Except as
otherwise provided in division (E) of this section, on and after
July 1, 1994, legislative authorities shall not enter into
agreements under this section unless the legislative authority has
petitioned the director and the director has certified the zone
under this section as amended by that act; however, all agreements
entered into under this section as it existed prior to July 1,
1994, and the incentives granted under those agreements shall
remain in effect for the period agreed to under those agreements.
Within sixty days after receiving such a petition, the director
shall determine whether the area has the characteristics set forth
in division (A)(1) of section 5709.61 of the Revised Code, and
shall forward the findings to the legislative authority of the
municipal corporation. If the director certifies the area as
having those characteristics, and thereby certifies it as a zone,
the legislative authority may enter into an agreement with an
enterprise under division (C) of this section.
(B) Any enterprise that wishes to enter into an agreement
with a municipal corporation under division (C) of this section
shall submit a proposal to the legislative authority of the
municipal corporation on a form prescribed by the director of
development, together with the application fee established under
section 5709.68 of the Revised Code. The form shall require the
following information:
(1) An estimate of the number of new employees whom the
enterprise intends to hire, or of the number of employees whom the
enterprise intends to retain, within the zone at a facility that
is a project site, and an estimate of the amount of payroll of the
enterprise attributable to these employees;
(2) An estimate of the amount to be invested by the
enterprise to establish, expand, renovate, or occupy a facility,
including investment in new buildings, additions or improvements
to existing buildings, machinery, equipment, furniture, fixtures,
and inventory;
(3) A listing of the enterprise's current investment, if any,
in a facility as of the date of the proposal's submission.
The enterprise shall review and update the listings required
under this division to reflect material changes, and any agreement
entered into under division (C) of this section shall set forth
final estimates and listings as of the time the agreement is
entered into. The legislative authority may, on a separate form
and at any time, require any additional information necessary to
determine whether an enterprise is in compliance with an agreement
and to collect the information required to be reported under
section 5709.68 of the Revised Code.
(C) Upon receipt and investigation of a proposal under
division (B) of this section, if the legislative authority finds
that the enterprise submitting the proposal is qualified by
financial responsibility and business experience to create and
preserve employment opportunities in the zone and improve the
economic climate of the municipal corporation, the legislative
authority, on or before October 15, 2010 2011, may do one of the
following:
(1) Enter into an agreement with the enterprise under which
the enterprise agrees to establish, expand, renovate, or occupy a
facility and hire new employees, or preserve employment
opportunities for existing employees, in return for one or more of
the following incentives:
(a) Exemption for a specified number of years, not to exceed
fifteen, of a specified portion, up to seventy-five per cent, of
the assessed value of tangible personal property first used in
business at the project site as a result of the agreement. If an
exemption for inventory is specifically granted in the agreement
pursuant to this division, the exemption applies to inventory
required to be listed pursuant to sections 5711.15 and 5711.16 of
the Revised Code, except that, in the instance of an expansion or
other situations in which an enterprise was in business at the
facility prior to the establishment of the zone, the inventory
that is exempt is that amount or value of inventory in excess of
the amount or value of inventory required to be listed in the
personal property tax return of the enterprise in the return for
the tax year in which the agreement is entered into.
(b) Exemption for a specified number of years, not to exceed
fifteen, of a specified portion, up to seventy-five per cent, of
the increase in the assessed valuation of real property
constituting the project site subsequent to formal approval of the
agreement by the legislative authority;
(c) Provision for a specified number of years, not to exceed
fifteen, of any optional services or assistance that the municipal
corporation is authorized to provide with regard to the project
site.
(2) Enter into an agreement under which the enterprise agrees
to remediate an environmentally contaminated facility, to spend an
amount equal to at least two hundred fifty per cent of the true
value in money of the real property of the facility prior to
remediation as determined for the purposes of property taxation to
establish, expand, renovate, or occupy the remediated facility,
and to hire new employees or preserve employment opportunities for
existing employees at the remediated facility, in return for one
or more of the following incentives:
(a) Exemption for a specified number of years, not to exceed
fifteen, of a specified portion, not to exceed fifty per cent, of
the assessed valuation of the real property of the facility prior
to remediation;
(b) Exemption for a specified number of years, not to exceed
fifteen, of a specified portion, not to exceed one hundred per
cent, of the increase in the assessed valuation of the real
property of the facility during or after remediation;
(c) The incentive under division (C)(1)(a) of this section,
except that the percentage of the assessed value of such property
exempted from taxation shall not exceed one hundred per cent;
(d) The incentive under division (C)(1)(c) of this section.
(3) Enter into an agreement with an enterprise that plans to
purchase and operate a large manufacturing facility that has
ceased operation or announced its intention to cease operation, in
return for exemption for a specified number of years, not to
exceed fifteen, of a specified portion, up to one hundred per
cent, of the assessed value of tangible personal property used in
business at the project site as a result of the agreement, or of
the assessed valuation of real property constituting the project
site, or both.
(D)(1) Notwithstanding divisions (C)(1)(a) and (b) of this
section, the portion of the assessed value of tangible personal
property or of the increase in the assessed valuation of real
property exempted from taxation under those divisions may exceed
seventy-five per cent in any year for which that portion is
exempted if the average percentage exempted for all years in which
the agreement is in effect does not exceed sixty per cent, or if
the board of education of the city, local, or exempted village
school district within the territory of which the property is or
will be located approves a percentage in excess of seventy-five
per cent.
(2) Notwithstanding any provision of the Revised Code to the
contrary, the exemptions described in divisions (C)(1)(a), (b),
and (c), (C)(2)(a), (b), and (c), and (C)(3) of this section may
be for up to fifteen years if the board of education of the city,
local, or exempted village school district within the territory of
which the property is or will be located approves a number of
years in excess of ten.
(3) For the purpose of obtaining the approval of a city,
local, or exempted village school district under division (D)(1)
or (2) of this section, the legislative authority shall deliver to
the board of education a notice not later than forty-five days
prior to approving the agreement, excluding Saturdays, Sundays,
and legal holidays as defined in section 1.14 of the Revised Code.
The notice shall state the percentage to be exempted, an estimate
of the true value of the property to be exempted, and the number
of years the property is to be exempted. The board of education,
by resolution adopted by a majority of the board, shall approve or
disapprove the agreement and certify a copy of the resolution to
the legislative authority not later than fourteen days prior to
the date stipulated by the legislative authority as the date upon
which approval of the agreement is to be formally considered by
the legislative authority. The board of education may include in
the resolution conditions under which the board would approve the
agreement, including the execution of an agreement to compensate
the school district under division (B) of section 5709.82 of the
Revised Code. The legislative authority may approve the agreement
at any time after the board of education certifies its resolution
approving the agreement to the legislative authority, or, if the
board approves the agreement conditionally, at any time after the
conditions are agreed to by the board and the legislative
authority.
If a board of education has adopted a resolution waiving its
right to approve agreements and the resolution remains in effect,
approval of an agreement by the board is not required under this
division. If a board of education has adopted a resolution
allowing a legislative authority to deliver the notice required
under this division fewer than forty-five business days prior to
the legislative authority's approval of the agreement, the
legislative authority shall deliver the notice to the board not
later than the number of days prior to such approval as prescribed
by the board in its resolution. If a board of education adopts a
resolution waiving its right to approve agreements or shortening
the notification period, the board shall certify a copy of the
resolution to the legislative authority. If the board of education
rescinds such a resolution, it shall certify notice of the
rescission to the legislative authority.
(4) The legislative authority shall comply with section
5709.83 of the Revised Code unless the board of education has
adopted a resolution under that section waiving its right to
receive such notice.
(E) This division applies to zones certified by the director
of development under this section prior to July 22, 1994.
On or before October 15, 2010 2011, the legislative authority
that designated a zone to which this division applies may enter
into an agreement with an enterprise if the legislative authority
finds that the enterprise satisfies one of the criteria described
in divisions (E)(1) to (5) of this section:
(1) The enterprise currently has no operations in this state
and, subject to approval of the agreement, intends to establish
operations in the zone;
(2) The enterprise currently has operations in this state
and, subject to approval of the agreement, intends to establish
operations at a new location in the zone that would not result in
a reduction in the number of employee positions at any of the
enterprise's other locations in this state;
(3) The enterprise, subject to approval of the agreement,
intends to relocate operations, currently located in another
state, to the zone;
(4) The enterprise, subject to approval of the agreement,
intends to expand operations at an existing site in the zone that
the enterprise currently operates;
(5) The enterprise, subject to approval of the agreement,
intends to relocate operations, currently located in this state,
to the zone, and the director of development has issued a waiver
for the enterprise under division (B) of section 5709.633 of the
Revised Code.
The agreement shall require the enterprise to agree to
establish, expand, renovate, or occupy a facility in the zone and
hire new employees, or preserve employment opportunities for
existing employees, in return for one or more of the incentives
described in division (C) of this section.
(F) All agreements entered into under this section shall be
in the form prescribed under section 5709.631 of the Revised Code.
After an agreement is entered into under this section, if the
legislative authority revokes its designation of a zone, or if the
director of development revokes a zone's certification, any
entitlements granted under the agreement shall continue for the
number of years specified in the agreement.
(G) Except as otherwise provided in this division, an
agreement entered into under this section shall require that the
enterprise pay an annual fee equal to the greater of one per cent
of the dollar value of incentives offered under the agreement or
five hundred dollars; provided, however, that if the value of the
incentives exceeds two hundred fifty thousand dollars, the fee
shall not exceed two thousand five hundred dollars. The fee shall
be payable to the legislative authority once per year for each
year the agreement is effective on the days and in the form
specified in the agreement. Fees paid shall be deposited in a
special fund created for such purpose by the legislative authority
and shall be used by the legislative authority exclusively for the
purpose of complying with section 5709.68 of the Revised Code and
by the tax incentive review council created under section 5709.85
of the Revised Code exclusively for the purposes of performing the
duties prescribed under that section. The legislative authority
may waive or reduce the amount of the fee charged against an
enterprise, but such a waiver or reduction does not affect the
obligations of the legislative authority or the tax incentive
review council to comply with section 5709.68 or 5709.85 of the
Revised Code.
(H) When an agreement is entered into pursuant to this
section, the legislative authority authorizing the agreement shall
forward a copy of the agreement to the director of development and
to the tax commissioner within fifteen days after the agreement is
entered into. If any agreement includes terms not provided for in
section 5709.631 of the Revised Code affecting the revenue of a
city, local, or exempted village school district or causing
revenue to be foregone forgone by the district, including any
compensation to be paid to the school district pursuant to section
5709.82 of the Revised Code, those terms also shall be forwarded
in writing to the director of development along with the copy of
the agreement forwarded under this division.
(I) After an agreement is entered into, the enterprise shall
file with each personal property tax return required to be filed,
or annual report required to be filed under section 5727.08 of the
Revised Code, while the agreement is in effect, an informational
return, on a form prescribed by the tax commissioner for that
purpose, setting forth separately the property, and related costs
and values, exempted from taxation under the agreement.
(J) Enterprises may agree to give preference to residents of
the zone within which the agreement applies relative to residents
of this state who do not reside in the zone when hiring new
employees under the agreement.
(K) An agreement entered into under this section may include
a provision requiring the enterprise to create one or more
temporary internship positions for students enrolled in a course
of study at a school or other educational institution in the
vicinity, and to create a scholarship or provide another form of
educational financial assistance for students holding such a
position in exchange for the student's commitment to work for the
enterprise at the completion of the internship.
(L) The tax commissioner's authority in determining the
accuracy of any exemption granted by an agreement entered into
under this section is limited to divisions (C)(1)(a) and (b),
(C)(2)(a), (b), and (c), (C)(3), (D), and (I) of this section and
divisions (B)(1) to (10) of section 5709.631 of the Revised Code
and, as authorized by law, to enforcing any modification to, or
revocation of, that agreement by the legislative authority of a
municipal corporation or the director of development.
Sec. 5709.63. (A) With the consent of the legislative
authority of each affected municipal corporation or of a board of
township trustees, a board of county commissioners may, in the
manner set forth in section 5709.62 of the Revised Code, designate
one or more areas in one or more municipal corporations or in
unincorporated areas of the county as proposed enterprise zones. A
board of county commissioners may designate no more than one area
within a township, or within adjacent townships, as a proposed
enterprise zone. The board shall petition the director of
development for certification of the area as having the
characteristics set forth in division (A)(1) or (2) of section
5709.61 of the Revised Code as amended by Substitute Senate Bill
No. 19 of the 120th general assembly. Except as otherwise provided
in division (D) of this section, on and after July 1, 1994, boards
of county commissioners shall not enter into agreements under this
section unless the board has petitioned the director and the
director has certified the zone under this section as amended by
that act; however, all agreements entered into under this section
as it existed prior to July 1, 1994, and the incentives granted
under those agreements shall remain in effect for the period
agreed to under those agreements. The director shall make the
determination in the manner provided under section 5709.62 of the
Revised Code.
Any enterprise wishing to enter into an agreement with the
board under division (B) or (D) of this section shall submit a
proposal to the board on the form and accompanied by the
application fee prescribed under division (B) of section 5709.62
of the Revised Code. The enterprise shall review and update the
estimates and listings required by the form in the manner required
under that division. The board may, on a separate form and at any
time, require any additional information necessary to determine
whether an enterprise is in compliance with an agreement and to
collect the information required to be reported under section
5709.68 of the Revised Code.
(B) If the board of county commissioners finds that an
enterprise submitting a proposal is qualified by financial
responsibility and business experience to create and preserve
employment opportunities in the zone and to improve the economic
climate of the municipal corporation or municipal corporations or
the unincorporated areas in which the zone is located and to which
the proposal applies, the board, on or before October 15,
2010
2011, and with the consent of the legislative authority of each
affected municipal corporation or of the board of township
trustees may do either of the following:
(1) Enter into an agreement with the enterprise under which
the enterprise agrees to establish, expand, renovate, or occupy a
facility in the zone and hire new employees, or preserve
employment opportunities for existing employees, in return for the
following incentives:
(a) When the facility is located in a municipal corporation,
the board may enter into an agreement for one or more of the
incentives provided in division (C) of section 5709.62 of the
Revised Code, subject to division (D) of that section;
(b) When the facility is located in an unincorporated area,
the board may enter into an agreement for one or more of the
following incentives:
(i) Exemption for a specified number of years, not to exceed
fifteen, of a specified portion, up to sixty per cent, of the
assessed value of tangible personal property first used in
business at a project site as a result of the agreement. If an
exemption for inventory is specifically granted in the agreement
pursuant to this division, the exemption applies to inventory
required to be listed pursuant to sections 5711.15 and 5711.16 of
the Revised Code, except, in the instance of an expansion or other
situations in which an enterprise was in business at the facility
prior to the establishment of the zone, the inventory that is
exempt is that amount or value of inventory in excess of the
amount or value of inventory required to be listed in the personal
property tax return of the enterprise in the return for the tax
year in which the agreement is entered into.
(ii) Exemption for a specified number of years, not to exceed
fifteen, of a specified portion, up to sixty per cent, of the
increase in the assessed valuation of real property constituting
the project site subsequent to formal approval of the agreement by
the board;
(iii) Provision for a specified number of years, not to
exceed fifteen, of any optional services or assistance the board
is authorized to provide with regard to the project site;
(iv) The incentive described in division (C)(2) of section
5709.62 of the Revised Code.
(2) Enter into an agreement with an enterprise that plans to
purchase and operate a large manufacturing facility that has
ceased operation or has announced its intention to cease
operation, in return for exemption for a specified number of
years, not to exceed fifteen, of a specified portion, up to one
hundred per cent, of tangible personal property used in business
at the project site as a result of the agreement, or of real
property constituting the project site, or both.
(C)(1)(a) Notwithstanding divisions (B)(1)(b)(i) and (ii) of
this section, the portion of the assessed value of tangible
personal property or of the increase in the assessed valuation of
real property exempted from taxation under those divisions may
exceed sixty per cent in any year for which that portion is
exempted if the average percentage exempted for all years in which
the agreement is in effect does not exceed fifty per cent, or if
the board of education of the city, local, or exempted village
school district within the territory of which the property is or
will be located approves a percentage in excess of sixty per cent.
(b) Notwithstanding any provision of the Revised Code to the
contrary, the exemptions described in divisions (B)(1)(b)(i),
(ii), (iii), and (iv) and (B)(2) of this section may be for up to
fifteen years if the board of education of the city, local, or
exempted village school district within the territory of which the
property is or will be located approves a number of years in
excess of ten.
(c) For the purpose of obtaining the approval of a city,
local, or exempted village school district under division
(C)(1)(a) or (b) of this section, the board of county
commissioners shall deliver to the board of education a notice not
later than forty-five days prior to approving the agreement,
excluding Saturdays, Sundays, and legal holidays as defined in
section 1.14 of the Revised Code. The notice shall state the
percentage to be exempted, an estimate of the true value of the
property to be exempted, and the number of years the property is
to be exempted. The board of education, by resolution adopted by a
majority of the board, shall approve or disapprove the agreement
and certify a copy of the resolution to the board of county
commissioners not later than fourteen days prior to the date
stipulated by the board of county commissioners as the date upon
which approval of the agreement is to be formally considered by
the board of county commissioners. The board of education may
include in the resolution conditions under which the board would
approve the agreement, including the execution of an agreement to
compensate the school district under division (B) of section
5709.82 of the Revised Code. The board of county commissioners may
approve the agreement at any time after the board of education
certifies its resolution approving the agreement to the board of
county commissioners, or, if the board of education approves the
agreement conditionally, at any time after the conditions are
agreed to by the board of education and the board of county
commissioners.
If a board of education has adopted a resolution waiving its
right to approve agreements and the resolution remains in effect,
approval of an agreement by the board of education is not required
under division (C) of this section. If a board of education has
adopted a resolution allowing a board of county commissioners to
deliver the notice required under this division fewer than
forty-five business days prior to approval of the agreement by the
board of county commissioners, the board of county commissioners
shall deliver the notice to the board of education not later than
the number of days prior to such approval as prescribed by the
board of education in its resolution. If a board of education
adopts a resolution waiving its right to approve agreements or
shortening the notification period, the board of education shall
certify a copy of the resolution to the board of county
commissioners. If the board of education rescinds such a
resolution, it shall certify notice of the rescission to the board
of county commissioners.
(2) The board of county commissioners shall comply with
section 5709.83 of the Revised Code unless the board of education
has adopted a resolution under that section waiving its right to
receive such notice.
(D) This division applies to zones certified by the director
of development under this section prior to July 22, 1994.
On or before October 15, 2010 2011, and with the consent of
the legislative authority of each affected municipal corporation
or board of township trustees of each affected township, the board
of county commissioners that designated a zone to which this
division applies may enter into an agreement with an enterprise if
the board finds that the enterprise satisfies one of the criteria
described in divisions (D)(1) to (5) of this section:
(1) The enterprise currently has no operations in this state
and, subject to approval of the agreement, intends to establish
operations in the zone;
(2) The enterprise currently has operations in this state
and, subject to approval of the agreement, intends to establish
operations at a new location in the zone that would not result in
a reduction in the number of employee positions at any of the
enterprise's other locations in this state;
(3) The enterprise, subject to approval of the agreement,
intends to relocate operations, currently located in another
state, to the zone;
(4) The enterprise, subject to approval of the agreement,
intends to expand operations at an existing site in the zone that
the enterprise currently operates;
(5) The enterprise, subject to approval of the agreement,
intends to relocate operations, currently located in this state,
to the zone, and the director of development has issued a waiver
for the enterprise under division (B) of section 5709.633 of the
Revised Code.
The agreement shall require the enterprise to agree to
establish, expand, renovate, or occupy a facility in the zone and
hire new employees, or preserve employment opportunities for
existing employees, in return for one or more of the incentives
described in division (B) of this section.
(E) All agreements entered into under this section shall be
in the form prescribed under section 5709.631 of the Revised Code.
After an agreement under this section is entered into, if the
board of county commissioners revokes its designation of a zone,
or if the director of development revokes a zone's certification,
any entitlements granted under the agreement shall continue for
the number of years specified in the agreement.
(F) Except as otherwise provided in this division, an
agreement entered into under this section shall require that the
enterprise pay an annual fee equal to the greater of one per cent
of the dollar value of incentives offered under the agreement or
five hundred dollars; provided, however, that if the value of the
incentives exceeds two hundred fifty thousand dollars, the fee
shall not exceed two thousand five hundred dollars. The fee shall
be payable to the board of county commissioners once per year for
each year the agreement is effective on the days and in the form
specified in the agreement. Fees paid shall be deposited in a
special fund created for such purpose by the board and shall be
used by the board exclusively for the purpose of complying with
section 5709.68 of the Revised Code and by the tax incentive
review council created under section 5709.85 of the Revised Code
exclusively for the purposes of performing the duties prescribed
under that section. The board may waive or reduce the amount of
the fee charged against an enterprise, but such waiver or
reduction does not affect the obligations of the board or the tax
incentive review council to comply with section 5709.68 or 5709.85
of the Revised Code, respectively.
(G) With the approval of the legislative authority of a
municipal corporation or the board of township trustees of a
township in which a zone is designated under division (A) of this
section, the board of county commissioners may delegate to that
legislative authority or board any powers and duties of the board
of county commissioners to negotiate and administer agreements
with regard to that zone under this section.
(H) When an agreement is entered into pursuant to this
section, the board of county commissioners authorizing the
agreement or the legislative authority or board of township
trustees that negotiates and administers the agreement shall
forward a copy of the agreement to the director of development and
to the tax commissioner within fifteen days after the agreement is
entered into. If any agreement includes terms not provided for in
section 5709.631 of the Revised Code affecting the revenue of a
city, local, or exempted village school district or causing
revenue to be foregone by the district, including any compensation
to be paid to the school district pursuant to section 5709.82 of
the Revised Code, those terms also shall be forwarded in writing
to the director of development along with the copy of the
agreement forwarded under this division.
(I) After an agreement is entered into, the enterprise shall
file with each personal property tax return required to be filed,
or annual report that is required to be filed under section
5727.08 of the Revised Code, while the agreement is in effect, an
informational return, on a form prescribed by the tax commissioner
for that purpose, setting forth separately the property, and
related costs and values, exempted from taxation under the
agreement.
(J) Enterprises may agree to give preference to residents of
the zone within which the agreement applies relative to residents
of this state who do not reside in the zone when hiring new
employees under the agreement.
(K) An agreement entered into under this section may include
a provision requiring the enterprise to create one or more
temporary internship positions for students enrolled in a course
of study at a school or other educational institution in the
vicinity, and to create a scholarship or provide another form of
educational financial assistance for students holding such a
position in exchange for the student's commitment to work for the
enterprise at the completion of the internship.
(L) The tax commissioner's authority in determining the
accuracy of any exemption granted by an agreement entered into
under this section is limited to divisions (B)(1)(b)(i) and (ii),
(B)(2), (C), and (I) of this section, division (B)(1)(b)(iv) of
this section as it pertains to divisions (C)(2)(a), (b), and (c)
of section 5709.62 of the Revised Code, and divisions (B)(1) to
(10) of section 5709.631 of the Revised Code and, as authorized by
law, to enforcing any modification to, or revocation of, that
agreement by the board of county commissioners or the director of
development or, if the board's powers and duties are delegated
under division (G) of this section, by the legislative authority
of a municipal corporation or board of township trustees.
Sec. 5709.632. (A)(1) The legislative authority of a
municipal corporation defined by the United States office of
management and budget as a principal city of a metropolitan
statistical area may, in the manner set forth in section 5709.62
of the Revised Code, designate one or more areas in the municipal
corporation as a proposed enterprise zone.
(2) With the consent of the legislative authority of each
affected municipal corporation or of a board of township trustees,
a board of county commissioners may, in the manner set forth in
section 5709.62 of the Revised Code, designate one or more areas
in one or more municipal corporations or in unincorporated areas
of the county as proposed urban jobs and enterprise zones, except
that a board of county commissioners may designate no more than
one area within a township, or within adjacent townships, as a
proposed urban jobs and enterprise zone.
(3) The legislative authority or board of county
commissioners may petition the director of development for
certification of the area as having the characteristics set forth
in division (A)(3) of section 5709.61 of the Revised Code. Within
sixty days after receiving such a petition, the director shall
determine whether the area has the characteristics set forth in
that division and forward the findings to the legislative
authority or board of county commissioners. If the director
certifies the area as having those characteristics and thereby
certifies it as a zone, the legislative authority or board may
enter into agreements with enterprises under division (B) of this
section. Any enterprise wishing to enter into an agreement with a
legislative authority or board of county commissioners under this
section and satisfying one of the criteria described in divisions
(B)(1) to (5) of this section shall submit a proposal to the
legislative authority or board on the form prescribed under
division (B) of section 5709.62 of the Revised Code and shall
review and update the estimates and listings required by the form
in the manner required under that division. The legislative
authority or board may, on a separate form and at any time,
require any additional information necessary to determine whether
an enterprise is in compliance with an agreement and to collect
the information required to be reported under section 5709.68 of
the Revised Code.
(B) Prior to entering into an agreement with an enterprise,
the legislative authority or board of county commissioners shall
determine whether the enterprise submitting the proposal is
qualified by financial responsibility and business experience to
create and preserve employment opportunities in the zone and to
improve the economic climate of the municipal corporation or
municipal corporations or the unincorporated areas in which the
zone is located and to which the proposal applies, and whether the
enterprise satisfies one of the following criteria:
(1) The enterprise currently has no operations in this state
and, subject to approval of the agreement, intends to establish
operations in the zone;
(2) The enterprise currently has operations in this state
and, subject to approval of the agreement, intends to establish
operations at a new location in the zone that would not result in
a reduction in the number of employee positions at any of the
enterprise's other locations in this state;
(3) The enterprise, subject to approval of the agreement,
intends to relocate operations, currently located in another
state, to the zone;
(4) The enterprise, subject to approval of the agreement,
intends to expand operations at an existing site in the zone that
the enterprise currently operates;
(5) The enterprise, subject to approval of the agreement,
intends to relocate operations, currently located in this state,
to the zone, and the director of development has issued a waiver
for the enterprise under division (B) of section 5709.633 of the
Revised Code.
(C) If the legislative authority or board determines that the
enterprise is so qualified and satisfies one of the criteria
described in divisions (B)(1) to (5) of this section, the
legislative authority or board may, after complying with section
5709.83 of the Revised Code and on or before October 15, 2010
2011, and, in the case of a board of commissioners, with the
consent of the legislative authority of each affected municipal
corporation or of the board of township trustees, enter into an
agreement with the enterprise under which the enterprise agrees to
establish, expand, renovate, or occupy a facility in the zone and
hire new employees, or preserve employment opportunities for
existing employees, in return for the following incentives:
(1) When the facility is located in a municipal corporation,
a legislative authority or board of commissioners may enter into
an agreement for one or more of the incentives provided in
division (C) of section 5709.62 of the Revised Code, subject to
division (D) of that section;
(2) When the facility is located in an unincorporated area, a
board of commissioners may enter into an agreement for one or more
of the incentives provided in divisions (B)(1)(b), (B)(2), and
(B)(3) of section 5709.63 of the Revised Code, subject to division
(C) of that section.
(D) All agreements entered into under this section shall be
in the form prescribed under section 5709.631 of the Revised Code.
After an agreement under this section is entered into, if the
legislative authority or board of county commissioners revokes its
designation of the zone, or if the director of development revokes
the zone's certification, any entitlements granted under the
agreement shall continue for the number of years specified in the
agreement.
(E) Except as otherwise provided in this division, an
agreement entered into under this section shall require that the
enterprise pay an annual fee equal to the greater of one per cent
of the dollar value of incentives offered under the agreement or
five hundred dollars; provided, however, that if the value of the
incentives exceeds two hundred fifty thousand dollars, the fee
shall not exceed two thousand five hundred dollars. The fee shall
be payable to the legislative authority or board of commissioners
once per year for each year the agreement is effective on the days
and in the form specified in the agreement. Fees paid shall be
deposited in a special fund created for such purpose by the
legislative authority or board and shall be used by the
legislative authority or board exclusively for the purpose of
complying with section 5709.68 of the Revised Code and by the tax
incentive review council created under section 5709.85 of the
Revised Code exclusively for the purposes of performing the duties
prescribed under that section. The legislative authority or board
may waive or reduce the amount of the fee charged against an
enterprise, but such waiver or reduction does not affect the
obligations of the legislative authority or board or the tax
incentive review council to comply with section 5709.68 or 5709.85
of the Revised Code, respectively.
(F) With the approval of the legislative authority of a
municipal corporation or the board of township trustees of a
township in which a zone is designated under division (A)(2) of
this section, the board of county commissioners may delegate to
that legislative authority or board any powers and duties of the
board to negotiate and administer agreements with regard to that
zone under this section.
(G) When an agreement is entered into pursuant to this
section, the legislative authority or board of commissioners
authorizing the agreement shall forward a copy of the agreement to
the director of development and to the tax commissioner within
fifteen days after the agreement is entered into. If any agreement
includes terms not provided for in section 5709.631 of the Revised
Code affecting the revenue of a city, local, or exempted village
school district or causing revenue to be foregone forgone by the
district, including any compensation to be paid to the school
district pursuant to section 5709.82 of the Revised Code, those
terms also shall be forwarded in writing to the director of
development along with the copy of the agreement forwarded under
this division.
(H) After an agreement is entered into, the enterprise shall
file with each personal property tax return required to be filed
while the agreement is in effect, an informational return, on a
form prescribed by the tax commissioner for that purpose, setting
forth separately the property, and related costs and values,
exempted from taxation under the agreement.
(I) An agreement entered into under this section may include
a provision requiring the enterprise to create one or more
temporary internship positions for students enrolled in a course
of study at a school or other educational institution in the
vicinity, and to create a scholarship or provide another form of
educational financial assistance for students holding such a
position in exchange for the student's commitment to work for the
enterprise at the completion of the internship.
Sec. 5739.02. For the purpose of providing revenue with
which to meet the needs of the state, for the use of the general
revenue fund of the state, for the purpose of securing a thorough
and efficient system of common schools throughout the state, for
the purpose of affording revenues, in addition to those from
general property taxes, permitted under constitutional
limitations, and from other sources, for the support of local
governmental functions, and for the purpose of reimbursing the
state for the expense of administering this chapter, an excise tax
is hereby levied on each retail sale made in this state.
(A)(1) The tax shall be collected as provided in section
5739.025 of the Revised Code. The rate of the tax shall be five
and one-half per cent. The tax applies and is collectible when the
sale is made, regardless of the time when the price is paid or
delivered.
(2) In the case of the lease or rental, with a fixed term of
more than thirty days or an indefinite term with a minimum period
of more than thirty days, of any motor vehicles designed by the
manufacturer to carry a load of not more than one ton, watercraft,
outboard motor, or aircraft, or of any tangible personal property,
other than motor vehicles designed by the manufacturer to carry a
load of more than one ton, to be used by the lessee or renter
primarily for business purposes, the tax shall be collected by the
vendor at the time the lease or rental is consummated and shall be
calculated by the vendor on the basis of the total amount to be
paid by the lessee or renter under the lease agreement. If the
total amount of the consideration for the lease or rental includes
amounts that are not calculated at the time the lease or rental is
executed, the tax shall be calculated and collected by the vendor
at the time such amounts are billed to the lessee or renter. In
the case of an open-end lease or rental, the tax shall be
calculated by the vendor on the basis of the total amount to be
paid during the initial fixed term of the lease or rental, and for
each subsequent renewal period as it comes due. As used in this
division, "motor vehicle" has the same meaning as in section
4501.01 of the Revised Code, and "watercraft" includes an outdrive
unit attached to the watercraft.
A lease with a renewal clause and a termination penalty or
similar provision that applies if the renewal clause is not
exercised is presumed to be a sham transaction. In such a case,
the tax shall be calculated and paid on the basis of the entire
length of the lease period, including any renewal periods, until
the termination penalty or similar provision no longer applies.
The taxpayer shall bear the burden, by a preponderance of the
evidence, that the transaction or series of transactions is not a
sham transaction.
(3) Except as provided in division (A)(2) of this section, in
the case of a sale, the price of which consists in whole or in
part of the lease or rental of tangible personal property, the tax
shall be measured by the installments of that lease or rental.
(4) In the case of a sale of a physical fitness facility
service or recreation and sports club service, the price of which
consists in whole or in part of a membership for the receipt of
the benefit of the service, the tax applicable to the sale shall
be measured by the installments thereof.
(B) The tax does not apply to the following:
(1) Sales to the state or any of its political subdivisions,
or to any other state or its political subdivisions if the laws of
that state exempt from taxation sales made to this state and its
political subdivisions;
(2) Sales of food for human consumption off the premises
where sold;
(3) Sales of food sold to students only in a cafeteria,
dormitory, fraternity, or sorority maintained in a private,
public, or parochial school, college, or university;
(4) Sales of newspapers and of magazine subscriptions and
sales or transfers of magazines distributed as controlled
circulation publications;
(5) The furnishing, preparing, or serving of meals without
charge by an employer to an employee provided the employer records
the meals as part compensation for services performed or work
done;
(6) Sales of motor fuel upon receipt, use, distribution, or
sale of which in this state a tax is imposed by the law of this
state, but this exemption shall not apply to the sale of motor
fuel on which a refund of the tax is allowable under division (A)
of section 5735.14 of the Revised Code; and the tax commissioner
may deduct the amount of tax levied by this section applicable to
the price of motor fuel when granting a refund of motor fuel tax
pursuant to division (A) of section 5735.14 of the Revised Code
and shall cause the amount deducted to be paid into the general
revenue fund of this state;
(7) Sales of natural gas by a natural gas company, of water
by a water-works company, or of steam by a heating company, if in
each case the thing sold is delivered to consumers through pipes
or conduits, and all sales of communications services by a
telegraph company, all terms as defined in section 5727.01 of the
Revised Code, and sales of electricity delivered through wires;
(8) Casual sales by a person, or auctioneer employed directly
by the person to conduct such sales, except as to such sales of
motor vehicles, watercraft or outboard motors required to be
titled under section 1548.06 of the Revised Code, watercraft
documented with the United States coast guard, snowmobiles, and
all-purpose vehicles as defined in section 4519.01 of the Revised
Code;
(9)(a) Sales of services or tangible personal property, other
than motor vehicles, mobile homes, and manufactured homes, by
churches, organizations exempt from taxation under section
501(c)(3) of the Internal Revenue Code of 1986, or nonprofit
organizations operated exclusively for charitable purposes as
defined in division (B)(12) of this section, provided that the
number of days on which such tangible personal property or
services, other than items never subject to the tax, are sold does
not exceed six in any calendar year, except as otherwise provided
in division (B)(9)(b) of this section. If the number of days on
which such sales are made exceeds six in any calendar year, the
church or organization shall be considered to be engaged in
business and all subsequent sales by it shall be subject to the
tax. In counting the number of days, all sales by groups within a
church or within an organization shall be considered to be sales
of that church or organization.
(b) The limitation on the number of days on which tax-exempt
sales may be made by a church or organization under division
(B)(9)(a) of this section does not apply to sales made by student
clubs and other groups of students of a primary or secondary
school, or a parent-teacher association, booster group, or similar
organization that raises money to support or fund curricular or
extracurricular activities of a primary or secondary school.
(c) Divisions (B)(9)(a) and (b) of this section do not apply
to sales by a noncommercial educational radio or television
broadcasting station.
(10) Sales not within the taxing power of this state under
the Constitution of the United States;
(11) Except for transactions that are sales under division
(B)(3)(r) of section 5739.01 of the Revised Code, the
transportation of persons or property, unless the transportation
is by a private investigation and security service;
(12) Sales of tangible personal property or services to
churches, to organizations exempt from taxation under section
501(c)(3) of the Internal Revenue Code of 1986, and to any other
nonprofit organizations operated exclusively for charitable
purposes in this state, no part of the net income of which inures
to the benefit of any private shareholder or individual, and no
substantial part of the activities of which consists of carrying
on propaganda or otherwise attempting to influence legislation;
sales to offices administering one or more homes for the aged or
one or more hospital facilities exempt under section 140.08 of the
Revised Code; and sales to organizations described in division (D)
of section 5709.12 of the Revised Code.
"Charitable purposes" means the relief of poverty; the
improvement of health through the alleviation of illness, disease,
or injury; the operation of an organization exclusively for the
provision of professional, laundry, printing, and purchasing
services to hospitals or charitable institutions; the operation of
a home for the aged, as defined in section 5701.13 of the Revised
Code; the operation of a radio or television broadcasting station
that is licensed by the federal communications commission as a
noncommercial educational radio or television station; the
operation of a nonprofit animal adoption service or a county
humane society; the promotion of education by an institution of
learning that maintains a faculty of qualified instructors,
teaches regular continuous courses of study, and confers a
recognized diploma upon completion of a specific curriculum; the
operation of a parent-teacher association, booster group, or
similar organization primarily engaged in the promotion and
support of the curricular or extracurricular activities of a
primary or secondary school; the operation of a community or area
center in which presentations in music, dramatics, the arts, and
related fields are made in order to foster public interest and
education therein; the production of performances in music,
dramatics, and the arts; or the promotion of education by an
organization engaged in carrying on research in, or the
dissemination of, scientific and technological knowledge and
information primarily for the public.
Nothing in this division shall be deemed to exempt sales to
any organization for use in the operation or carrying on of a
trade or business, or sales to a home for the aged for use in the
operation of independent living facilities as defined in division
(A) of section 5709.12 of the Revised Code.
(13) Building and construction materials and services sold to
construction contractors for incorporation into a structure or
improvement to real property under a construction contract with
this state or a political subdivision of this state, or with the
United States government or any of its agencies; building and
construction materials and services sold to construction
contractors for incorporation into a structure or improvement to
real property that are accepted for ownership by this state or any
of its political subdivisions, or by the United States government
or any of its agencies at the time of completion of the structures
or improvements; building and construction materials sold to
construction contractors for incorporation into a horticulture
structure or livestock structure for a person engaged in the
business of horticulture or producing livestock; building
materials and services sold to a construction contractor for
incorporation into a house of public worship or religious
education, or a building used exclusively for charitable purposes
under a construction contract with an organization whose purpose
is as described in division (B)(12) of this section; building
materials and services sold to a construction contractor for
incorporation into a building under a construction contract with
an organization exempt from taxation under section 501(c)(3) of
the Internal Revenue Code of 1986 when the building is to be used
exclusively for the organization's exempt purposes; building and
construction materials sold for incorporation into the original
construction of a sports facility under section 307.696 of the
Revised Code; and building and construction materials and services
sold to a construction contractor for incorporation into real
property outside this state if such materials and services, when
sold to a construction contractor in the state in which the real
property is located for incorporation into real property in that
state, would be exempt from a tax on sales levied by that state;
and, until one calendar year after the construction of a
convention center that qualifies for property tax exemption under
section 5709.084 of the Revised Code is completed, building and
construction materials and services sold to a construction
contractor for incorporation into the real property comprising
that convention center;
(14) Sales of ships or vessels or rail rolling stock used or
to be used principally in interstate or foreign commerce, and
repairs, alterations, fuel, and lubricants for such ships or
vessels or rail rolling stock;
(15) Sales to persons primarily engaged in any of the
activities mentioned in division (B)(42)(a) or (g) of this
section, to persons engaged in making retail sales, or to persons
who purchase for sale from a manufacturer tangible personal
property that was produced by the manufacturer in accordance with
specific designs provided by the purchaser, of packages, including
material, labels, and parts for packages, and of machinery,
equipment, and material for use primarily in packaging tangible
personal property produced for sale, including any machinery,
equipment, and supplies used to make labels or packages, to
prepare packages or products for labeling, or to label packages or
products, by or on the order of the person doing the packaging, or
sold at retail. "Packages" includes bags, baskets, cartons,
crates, boxes, cans, bottles, bindings, wrappings, and other
similar devices and containers, but does not include motor
vehicles or bulk tanks, trailers, or similar devices attached to
motor vehicles. "Packaging" means placing in a package. Division
(B)(15) of this section does not apply to persons engaged in
highway transportation for hire.
(16) Sales of food to persons using supplemental nutrition
assistance program benefits to purchase the food. As used in this
division, "food" has the same meaning as in 7 U.S.C. 2012 and
federal regulations adopted pursuant to the Food and Nutrition Act
of 2008.
(17) Sales to persons engaged in farming, agriculture,
horticulture, or floriculture, of tangible personal property for
use or consumption directly in the production by farming,
agriculture, horticulture, or floriculture of other tangible
personal property for use or consumption directly in the
production of tangible personal property for sale by farming,
agriculture, horticulture, or floriculture; or material and parts
for incorporation into any such tangible personal property for use
or consumption in production; and of tangible personal property
for such use or consumption in the conditioning or holding of
products produced by and for such use, consumption, or sale by
persons engaged in farming, agriculture, horticulture, or
floriculture, except where such property is incorporated into real
property;
(18) Sales of drugs for a human being that may be dispensed
only pursuant to a prescription; insulin as recognized in the
official United States pharmacopoeia; urine and blood testing
materials when used by diabetics or persons with hypoglycemia to
test for glucose or acetone; hypodermic syringes and needles when
used by diabetics for insulin injections; epoetin alfa when
purchased for use in the treatment of persons with medical
disease; hospital beds when purchased by hospitals, nursing homes,
or other medical facilities; and medical oxygen and medical
oxygen-dispensing equipment when purchased by hospitals, nursing
homes, or other medical facilities;
(19) Sales of prosthetic devices, durable medical equipment
for home use, or mobility enhancing equipment, when made pursuant
to a prescription and when such devices or equipment are for use
by a human being.
(20) Sales of emergency and fire protection vehicles and
equipment to nonprofit organizations for use solely in providing
fire protection and emergency services, including trauma care and
emergency medical services, for political subdivisions of the
state;
(21) Sales of tangible personal property manufactured in this
state, if sold by the manufacturer in this state to a retailer for
use in the retail business of the retailer outside of this state
and if possession is taken from the manufacturer by the purchaser
within this state for the sole purpose of immediately removing the
same from this state in a vehicle owned by the purchaser;
(22) Sales of services provided by the state or any of its
political subdivisions, agencies, instrumentalities, institutions,
or authorities, or by governmental entities of the state or any of
its political subdivisions, agencies, instrumentalities,
institutions, or authorities;
(23) Sales of motor vehicles to nonresidents of this state
under the circumstances described in division (B) of section
5739.029 of the Revised Code;
(24) Sales to persons engaged in the preparation of eggs for
sale of tangible personal property used or consumed directly in
such preparation, including such tangible personal property used
for cleaning, sanitizing, preserving, grading, sorting, and
classifying by size; packages, including material and parts for
packages, and machinery, equipment, and material for use in
packaging eggs for sale; and handling and transportation equipment
and parts therefor, except motor vehicles licensed to operate on
public highways, used in intraplant or interplant transfers or
shipment of eggs in the process of preparation for sale, when the
plant or plants within or between which such transfers or
shipments occur are operated by the same person. "Packages"
includes containers, cases, baskets, flats, fillers, filler flats,
cartons, closure materials, labels, and labeling materials, and
"packaging" means placing therein.
(25)(a) Sales of water to a consumer for residential use,
except the sale of bottled water, distilled water, mineral water,
carbonated water, or ice;
(b) Sales of water by a nonprofit corporation engaged
exclusively in the treatment, distribution, and sale of water to
consumers, if such water is delivered to consumers through pipes
or tubing.
(26) Fees charged for inspection or reinspection of motor
vehicles under section 3704.14 of the Revised Code;
(27) Sales to persons licensed to conduct a food service
operation pursuant to section 3717.43 of the Revised Code, of
tangible personal property primarily used directly for the
following:
(a) To prepare food for human consumption for sale;
(b) To preserve food that has been or will be prepared for
human consumption for sale by the food service operator, not
including tangible personal property used to display food for
selection by the consumer;
(c) To clean tangible personal property used to prepare or
serve food for human consumption for sale.
(28) Sales of animals by nonprofit animal adoption services
or county humane societies;
(29) Sales of services to a corporation described in division
(A) of section 5709.72 of the Revised Code, and sales of tangible
personal property that qualifies for exemption from taxation under
section 5709.72 of the Revised Code;
(30) Sales and installation of agricultural land tile, as
defined in division (B)(5)(a) of section 5739.01 of the Revised
Code;
(31) Sales and erection or installation of portable grain
bins, as defined in division (B)(5)(b) of section 5739.01 of the
Revised Code;
(32) The sale, lease, repair, and maintenance of, parts for,
or items attached to or incorporated in, motor vehicles that are
primarily used for transporting tangible personal property
belonging to others by a person engaged in highway transportation
for hire, except for packages and packaging used for the
transportation of tangible personal property;
(33) Sales to the state headquarters of any veterans'
organization in this state that is either incorporated and issued
a charter by the congress of the United States or is recognized by
the United States veterans administration, for use by the
headquarters;
(34) Sales to a telecommunications service vendor, mobile
telecommunications service vendor, or satellite broadcasting
service vendor of tangible personal property and services used
directly and primarily in transmitting, receiving, switching, or
recording any interactive, one- or two-way electromagnetic
communications, including voice, image, data, and information,
through the use of any medium, including, but not limited to,
poles, wires, cables, switching equipment, computers, and record
storage devices and media, and component parts for the tangible
personal property. The exemption provided in this division shall
be in lieu of all other exemptions under division (B)(42)(a) of
this section to which the vendor may otherwise be entitled, based
upon the use of the thing purchased in providing the
telecommunications, mobile telecommunications, or satellite
broadcasting service.
(35)(a) Sales where the purpose of the consumer is to use or
consume the things transferred in making retail sales and
consisting of newspaper inserts, catalogues, coupons, flyers, gift
certificates, or other advertising material that prices and
describes tangible personal property offered for retail sale.
(b) Sales to direct marketing vendors of preliminary
materials such as photographs, artwork, and typesetting that will
be used in printing advertising material; of printed matter that
offers free merchandise or chances to win sweepstake prizes and
that is mailed to potential customers with advertising material
described in division (B)(35)(a) of this section; and of equipment
such as telephones, computers, facsimile machines, and similar
tangible personal property primarily used to accept orders for
direct marketing retail sales.
(c) Sales of automatic food vending machines that preserve
food with a shelf life of forty-five days or less by refrigeration
and dispense it to the consumer.
For purposes of division (B)(35) of this section, "direct
marketing" means the method of selling where consumers order
tangible personal property by United States mail, delivery
service, or telecommunication and the vendor delivers or ships the
tangible personal property sold to the consumer from a warehouse,
catalogue distribution center, or similar fulfillment facility by
means of the United States mail, delivery service, or common
carrier.
(36) Sales to a person engaged in the business of
horticulture or producing livestock of materials to be
incorporated into a horticulture structure or livestock structure;
(37) Sales of personal computers, computer monitors, computer
keyboards, modems, and other peripheral computer equipment to an
individual who is licensed or certified to teach in an elementary
or a secondary school in this state for use by that individual in
preparation for teaching elementary or secondary school students;
(38) Sales to a professional racing team of any of the
following:
(a) Motor racing vehicles;
(b) Repair services for motor racing vehicles;
(c) Items of property that are attached to or incorporated in
motor racing vehicles, including engines, chassis, and all other
components of the vehicles, and all spare, replacement, and
rebuilt parts or components of the vehicles; except not including
tires, consumable fluids, paint, and accessories consisting of
instrumentation sensors and related items added to the vehicle to
collect and transmit data by means of telemetry and other forms of
communication.
(39) Sales of used manufactured homes and used mobile homes,
as defined in section 5739.0210 of the Revised Code, made on or
after January 1, 2000;
(40) Sales of tangible personal property and services to a
provider of electricity used or consumed directly and primarily in
generating, transmitting, or distributing electricity for use by
others, including property that is or is to be incorporated into
and will become a part of the consumer's production, transmission,
or distribution system and that retains its classification as
tangible personal property after incorporation; fuel or power used
in the production, transmission, or distribution of electricity;
and tangible personal property and services used in the repair and
maintenance of the production, transmission, or distribution
system, including only those motor vehicles as are specially
designed and equipped for such use. The exemption provided in this
division shall be in lieu of all other exemptions in division
(B)(42)(a) of this section to which a provider of electricity may
otherwise be entitled based on the use of the tangible personal
property or service purchased in generating, transmitting, or
distributing electricity.
(41) Sales to a person providing services under division
(B)(3)(r) of section 5739.01 of the Revised Code of tangible
personal property and services used directly and primarily in
providing taxable services under that section.
(42) Sales where the purpose of the purchaser is to do any of
the following:
(a) To incorporate the thing transferred as a material or a
part into tangible personal property to be produced for sale by
manufacturing, assembling, processing, or refining; or to use or
consume the thing transferred directly in producing tangible
personal property for sale by mining, including, without
limitation, the extraction from the earth of all substances that
are classed geologically as minerals, production of crude oil and
natural gas, farming, agriculture, horticulture, or floriculture,
or directly in the rendition of a public utility service, except
that the sales tax levied by this section shall be collected upon
all meals, drinks, and food for human consumption sold when
transporting persons. Persons engaged in rendering farming,
agricultural, horticultural, or floricultural services, and
services in the exploration for, and production of, crude oil and
natural gas, for others are deemed engaged directly in farming,
agriculture, horticulture, and floriculture, or exploration for,
and production of, crude oil and natural gas. This paragraph does
not exempt from "retail sale" or "sales at retail" the sale of
tangible personal property that is to be incorporated into a
structure or improvement to real property.
(b) To hold the thing transferred as security for the
performance of an obligation of the vendor;
(c) To resell, hold, use, or consume the thing transferred as
evidence of a contract of insurance;
(d) To use or consume the thing directly in commercial
fishing;
(e) To incorporate the thing transferred as a material or a
part into, or to use or consume the thing transferred directly in
the production of, magazines distributed as controlled circulation
publications;
(f) To use or consume the thing transferred in the production
and preparation in suitable condition for market and sale of
printed, imprinted, overprinted, lithographic, multilithic,
blueprinted, photostatic, or other productions or reproductions of
written or graphic matter;
(g) To use the thing transferred, as described in section
5739.011 of the Revised Code, primarily in a manufacturing
operation to produce tangible personal property for sale;
(h) To use the benefit of a warranty, maintenance or service
contract, or similar agreement, as described in division (B)(7) of
section 5739.01 of the Revised Code, to repair or maintain
tangible personal property, if all of the property that is the
subject of the warranty, contract, or agreement would not be
subject to the tax imposed by this section;
(i) To use the thing transferred as qualified research and
development equipment;
(j) To use or consume the thing transferred primarily in
storing, transporting, mailing, or otherwise handling purchased
sales inventory in a warehouse, distribution center, or similar
facility when the inventory is primarily distributed outside this
state to retail stores of the person who owns or controls the
warehouse, distribution center, or similar facility, to retail
stores of an affiliated group of which that person is a member, or
by means of direct marketing. This division does not apply to
motor vehicles registered for operation on the public highways. As
used in this division, "affiliated group" has the same meaning as
in division (B)(3)(e) of section 5739.01 of the Revised Code and
"direct marketing" has the same meaning as in division (B)(35) of
this section.
(k) To use or consume the thing transferred to fulfill a
contractual obligation incurred by a warrantor pursuant to a
warranty provided as a part of the price of the tangible personal
property sold or by a vendor of a warranty, maintenance or service
contract, or similar agreement the provision of which is defined
as a sale under division (B)(7) of section 5739.01 of the Revised
Code;
(l) To use or consume the thing transferred in the production
of a newspaper for distribution to the public;
(m) To use tangible personal property to perform a service
listed in division (B)(3) of section 5739.01 of the Revised Code,
if the property is or is to be permanently transferred to the
consumer of the service as an integral part of the performance of
the service;
(n) To use or consume the thing transferred in acquiring,
formatting, editing, storing, and disseminating data or
information by electronic publishing.
As used in division (B)(42) of this section, "thing" includes
all transactions included in divisions (B)(3)(a), (b), and (e) of
section 5739.01 of the Revised Code.
(43) Sales conducted through a coin operated device that
activates vacuum equipment or equipment that dispenses water,
whether or not in combination with soap or other cleaning agents
or wax, to the consumer for the consumer's use on the premises in
washing, cleaning, or waxing a motor vehicle, provided no other
personal property or personal service is provided as part of the
transaction.
(44) Sales of replacement and modification parts for engines,
airframes, instruments, and interiors in, and paint for, aircraft
used primarily in a fractional aircraft ownership program, and
sales of services for the repair, modification, and maintenance of
such aircraft, and machinery, equipment, and supplies primarily
used to provide those services.
(45) Sales of telecommunications service that is used
directly and primarily to perform the functions of a call center.
As used in this division, "call center" means any physical
location where telephone calls are placed or received in high
volume for the purpose of making sales, marketing, customer
service, technical support, or other specialized business
activity, and that employs at least fifty individuals that engage
in call center activities on a full-time basis, or sufficient
individuals to fill fifty full-time equivalent positions.
(46) Sales by a telecommunications service vendor of 900
service to a subscriber. This division does not apply to
information services, as defined in division (FF) of section
5739.01 of the Revised Code.
(47) Sales of value-added non-voice data service. This
division does not apply to any similar service that is not
otherwise a telecommunications service.
(48)(a) Sales of machinery, equipment, and software to a
qualified direct selling entity for use in a warehouse or
distribution center primarily for storing, transporting, or
otherwise handling inventory that is held for sale to independent
salespersons who operate as direct sellers and that is held
primarily for distribution outside this state;
(b) As used in division (B)(48)(a) of this section:
(i) "Direct seller" means a person selling consumer products
to individuals for personal or household use and not from a fixed
retail location, including selling such product at in-home product
demonstrations, parties, and other one-on-one selling.
(ii) "Qualified direct selling entity" means an entity
selling to direct sellers at the time the entity enters into a tax
credit agreement with the tax credit authority pursuant to section
122.17 of the Revised Code, provided that the agreement was
entered into on or after January 1, 2007. Neither contingencies
relevant to the granting of, nor later developments with respect
to, the tax credit shall impair the status of the qualified direct
selling entity under division (B)(48) of this section after
execution of the tax credit agreement by the tax credit authority.
(c) Division (B)(48) of this section is limited to machinery,
equipment, and software first stored, used, or consumed in this
state within the period commencing June 24, 2008, and ending on
the date that is five years after that date.
(49) Sales of materials, parts, equipment, or engines used in
the repair or maintenance of aircraft or avionics systems of such
aircraft, and sales of repair, remodeling, replacement, or
maintenance services in this state performed on aircraft or on an
aircraft's avionics, engine, or component materials or parts. As
used in division (B)(49) of this section, "aircraft" means
aircraft of more than six thousand pounds maximum certified
takeoff weight or used exclusively in general aviation.
(50) Sales of full flight simulators that are used for pilot
or flight-crew training, sales of repair or replacement parts or
components, and sales of repair or maintenance services for such
full flight simulators. "Full flight simulator" means a replica of
a specific type, or make, model, and series of aircraft cockpit.
It includes the assemblage of equipment and computer programs
necessary to represent aircraft operations in ground and flight
conditions, a visual system providing an out-of-the-cockpit view,
and a system that provides cues at least equivalent to those of a
three-degree-of-freedom motion system, and has the full range of
capabilities of the systems installed in the device as described
in appendices A and B of part 60 of chapter 1 of title 14 of the
Code of Federal Regulations.
(C) For the purpose of the proper administration of this
chapter, and to prevent the evasion of the tax, it is presumed
that all sales made in this state are subject to the tax until the
contrary is established.
(D) The levy of this tax on retail sales of recreation and
sports club service shall not prevent a municipal corporation from
levying any tax on recreation and sports club dues or on any
income generated by recreation and sports club dues.
(E) The tax collected by the vendor from the consumer under
this chapter is not part of the price, but is a tax collection for
the benefit of the state, and of counties levying an additional
sales tax pursuant to section 5739.021 or 5739.026 of the Revised
Code and of transit authorities levying an additional sales tax
pursuant to section 5739.023 of the Revised Code. Except for the
discount authorized under section 5739.12 of the Revised Code and
the effects of any rounding pursuant to section 5703.055 of the
Revised Code, no person other than the state or such a county or
transit authority shall derive any benefit from the collection or
payment of the tax levied by this section or section 5739.021,
5739.023, or 5739.026 of the Revised Code.
Sec. 5751.08. (A) An application for refund to the taxpayer
of the amount of taxes imposed under this chapter that are
overpaid, paid illegally or erroneously, or paid on any illegal or
erroneous assessment shall be filed by the reporting person with
the tax commissioner, on the form prescribed by the commissioner,
within four years after the date of the illegal or erroneous
payment of the tax, or within any additional period allowed under
division (F) of section 5751.09 of the Revised Code. The applicant
shall provide the amount of the requested refund along with the
claimed reasons for, and documentation to support, the issuance of
a refund.
(B) On the filing of the refund application, the tax
commissioner shall determine the amount of refund to which the
applicant is entitled. If the amount is not less than that
claimed, the commissioner shall certify the amount to the director
of budget and management and treasurer of state for payment from
the tax refund fund created under section 5703.052 of the Revised
Code. If the amount is less than that claimed, the commissioner
shall proceed in accordance with section 5703.70 of the Revised
Code.
(C) Interest on a refund applied for under this section,
computed at the rate provided for in section 5703.47 of the
Revised Code, shall be allowed from the later of the date the tax
was paid or when the tax payment was due.
(D) A calendar quarter taxpayer with more than one million
dollars in taxable gross receipts in a calendar year other than
calendar year 2005 and that is not able to exclude one million
dollars in taxable gross receipts because of the operation of the
taxpayer's business in that calendar year may file for a refund
under this section to obtain the full exclusion of one million
dollars in taxable gross receipts for that calendar year.
(E) No person with an active registration as a taxpayer under
this chapter may claim a refund under this section for the tax
imposed under division (B) of section 5751.03 of the Revised Code
unless the person cancelled the registration before the tenth day
of May of the current calendar year pursuant to division (D) of
section 5751.04 of the Revised Code.
(F) Except as provided in section 5751.091 5751.081 of the
Revised Code, the tax commissioner may, with the consent of the
taxpayer, provide for the crediting against tax due for a tax year
the amount of any refund due the taxpayer under this chapter for a
preceding tax year.
Sec. 5751.09. (A) The tax commissioner may make an
assessment, based on any information in the commissioner's
possession, against any person that fails to file a return or pay
any tax as required by this chapter. The commissioner shall give
the person assessed written notice of the assessment as provided
in section 5703.37 of the Revised Code. With the notice, the
commissioner shall provide instructions on the manner in which to
petition for reassessment and request a hearing with respect to
the petition. The commissioner shall send any assessments against
consolidated elected taxpayer and combined taxpayer groups under
section 5751.011 or 5751.012 of the Revised Code to the taxpayer's
"reporting person" as defined under division (R) of section
5751.01 of the Revised Code. The reporting person shall notify all
members of the group of the assessment and all outstanding taxes,
interest, and penalties for which the assessment is issued.
(B) Unless the person assessed, within sixty days after
service of the notice of assessment, files with the tax
commissioner, either personally or by certified mail, a written
petition signed by the person or the person's authorized agent
having knowledge of the facts, the assessment becomes final, and
the amount of the assessment is due and payable from the person
assessed to the treasurer of state. The petition shall indicate
the objections of the person assessed, but additional objections
may be raised in writing if received by the commissioner prior to
the date shown on the final determination.
If a petition for reassessment has been properly filed, the
commissioner shall proceed under section 5703.60 of the Revised
Code.
(C)(1) After an assessment becomes final, if any portion of
the assessment, including accrued interest, remains unpaid, a
certified copy of the tax commissioner's entry making the
assessment final may be filed in the office of the clerk of the
court of common pleas in the county in which the person resides or
has its principal place of business in this state, or in the
office of the clerk of court of common pleas of Franklin county.
(2) Immediately upon the filing of the entry, the clerk shall
enter judgment for the state against the person assessed in the
amount shown on the entry. The judgment may be filed by the clerk
in a loose-leaf book entitled, "special judgments for the
commercial activity tax" and shall have the same effect as other
judgments. Execution shall issue upon the judgment at the request
of the tax commissioner, and all laws applicable to sales on
execution shall apply to sales made under the judgment.
(3) The portion of the assessment not paid within sixty days
after the day the assessment was issued shall bear interest at the
rate per annum prescribed by section 5703.47 of the Revised Code
from the day the tax commissioner issues the assessment until it
is paid. Interest shall be paid in the same manner as the tax and
may be collected by the issuance of an assessment under this
section.
(D) If the tax commissioner believes that collection of the
tax will be jeopardized unless proceedings to collect or secure
collection of the tax are instituted without delay, the
commissioner may issue a jeopardy assessment against the person
liable for the tax. Immediately upon the issuance of the jeopardy
assessment, the commissioner shall file an entry with the clerk of
the court of common pleas in the manner prescribed by division (C)
of this section. Notice of the jeopardy assessment shall be served
on the person assessed or the person's authorized agent in the
manner provided in section 5703.37 of the Revised Code within five
days of the filing of the entry with the clerk. The total amount
assessed is immediately due and payable, unless the person
assessed files a petition for reassessment in accordance with
division (B) of this section and provides security in a form
satisfactory to the commissioner and in an amount sufficient to
satisfy the unpaid balance of the assessment. Full or partial
payment of the assessment does not prejudice the commissioner's
consideration of the petition for reassessment.
(E) The tax commissioner shall immediately forward to the
treasurer of state all amounts the commissioner receives under
this section, and such amounts shall be considered as revenue
arising from the tax imposed under this chapter.
(F) Except as otherwise provided in this division, no
assessment shall be made or issued against a taxpayer for the tax
imposed under this chapter more than four years after the due date
for the filing of the return for the tax period for which the tax
was reported, or more than four years after the return for the tax
period was filed, whichever is later. The time limit may be
extended if both the taxpayer and the commissioner consent in
writing to the extension or enter into an agreement waiving or
extending the time limit. Any such extension shall extend the
four-year time limit in division (B) of section 5751.08 of the
Revised Code for the same period of time. Nothing in this division
bars an assessment against a taxpayer that fails to file a return
required by this chapter or that files a fraudulent return.
(G) If the tax commissioner possesses information that
indicates that the amount of tax a taxpayer is required to pay
under this chapter exceeds the amount the taxpayer paid, the tax
commissioner may audit a sample of the taxpayer's gross receipts
over a representative period of time to ascertain the amount of
tax due, and may issue an assessment based on the audit. The tax
commissioner shall make a good faith effort to reach agreement
with the taxpayer in selecting a representative sample. The tax
commissioner may apply a sampling method only if the commissioner
has prescribed the method by rule.
(H) If the whereabouts of a person subject to this chapter is
not known to the tax commissioner, the commissioner shall follow
the procedures under section 5703.37 of the Revised Code.
Sec. 6109.22. (A) There is hereby created the drinking water
assistance fund to provide financial and technical assistance for
the purposes of protecting public health and achieving and
maintaining compliance with the Safe Drinking Water Act and this
chapter. In addition to the accounts created under divisions (G)
and (H) of this section, the drinking water assistance fund may
include any other accounts established by the director of
environmental protection. The fund shall be administered by the
director consistent with the Safe Drinking Water Act, this
section, and rules adopted under division (M) of this section.
(B) The drinking water assistance fund shall consist of the
moneys credited to it from all capitalization grants received
under the Safe Drinking Water Act except for moneys reserved by
the governor pursuant to title
Title III, section 302 of that act,
all moneys credited to the fund from nonfederal sources,
including, without limitation, the proceeds of state bonds or
notes issued for the benefit of the fund, all payments of
principal and interest on loans made from the fund, and all
investment earnings on moneys held in the fund. On or before the
date that a capitalization grant payment made under the authority
of the Safe Drinking Water Act is credited to the fund, required
matching moneys shall be credited to the fund. Any moneys
transferred to or reserved from the drinking water assistance fund
pursuant to
title Title III, section 302 of the Safe Drinking
Water Act shall be accounted for separately.
(C) In a manner consistent with the Safe Drinking Water Act
and the applicable drinking water assistance management plan
prepared in accordance with this section, the director may reserve
and award for assistance moneys allotted to the state under
section 1452 of the Safe Drinking Water Act, provided that the
director makes a determination that the use of the moneys will
accomplish the state's objectives and the objectives established
for capitalization grants under the Safe Drinking Water Act. The
director may use a portion of the reserved moneys to enter into
contracts with qualified organizations, including private
nonprofit organizations, to provide statewide on-site technical
assistance to small public water systems.
(D) Subject to the terms of the agreements provided for in
division (E) of this section, moneys in the drinking water
assistance fund shall be held in trust by the Ohio water
development authority for the purposes of this section, shall be
kept in the same manner that funds of the authority are kept under
section 6121.11 of the Revised Code, and may be invested in the
same manner that funds of the authority are invested under section
6121.12 of the Revised Code. Moneys in the drinking water
assistance fund shall be separate and apart from and not a part of
the state treasury or of the other funds of the authority. No
withdrawals or disbursements shall be made from the drinking water
assistance fund without the written authorization of the director.
(E) The director shall adopt written criteria to ensure that
fiscal controls are established for prudent administration of the
drinking water assistance fund. For that purpose, the director and
the authority shall enter into any necessary and appropriate
agreements under which the authority may perform or provide any of
the following:
(1) Fiscal controls and accounting procedures governing fund
balances, receipts, and disbursements;
(2) Administration of loan accounts;
(3) Maintenance, management, and investment of moneys in the
fund.
Any agreement entered into under division (E) of this section
shall provide for the payment of reasonable fees to the authority
for any services it performs under the agreement and may provide
for reasonable fees for the assistance of financial or accounting
advisors. Payment of any of the fees to the authority may be made
from the drinking water assistance administrative account
established under division (G) of this section.
(F) The authority may make moneys available to the director
for the purpose of providing matching moneys required to be
credited to the drinking water assistance fund under division (B)
of this section, subject to any terms that the director and the
authority consider appropriate, and may pledge moneys that are
held by the authority to secure the payment of bonds or notes
issued by the authority to provide those matching moneys.
The director and the authority may enter into trust
agreements to enable the authority to issue and refund bonds or
notes for the sole benefit of the drinking water assistance fund,
including, without limitation, the raising of matching moneys
required to be credited to the fund in accordance with division
(B) of this section. The agreements may authorize the pledge of
moneys accruing to the fund from payments of principal or interest
or both on loans made from the fund to secure bonds or notes, the
proceeds of which bonds or notes shall be for the sole benefit of
the drinking water assistance fund. The agreements may contain any
terms that the director and the authority consider reasonable and
proper for the payment and security of the bondholders or
noteholders.
(G) There is hereby established within the drinking water
assistance fund the drinking water assistance administrative
account. No state matching moneys deposited into the fund under
this section shall be used for the purpose of paying for or
defraying the costs of administering this section. The director
may establish and collect fees from applicants for assistance
provided under this section. The total fees charged to an
applicant under this division for assistance under this section
shall not exceed the following:
(1) For the environmental protection agency, one per cent of
the principal amount of the assistance awarded to the applicant;
(2) For the authority, thirty-five one-hundredths of one per
cent of the principal amount of the assistance awarded to the
applicant.
All moneys from the fees shall be credited to the drinking
water assistance administrative account in the fund. The moneys
shall be used solely to defray the costs of administrating this
section.
(H) There is hereby established within the drinking water
assistance fund the water supply revolving loan account. The
director may provide financial assistance from the water supply
revolving loan account for improvements to community water systems
and to nonprofit noncommunity public water systems.
(I) All moneys from the fund credited to the water supply
revolving loan account, all interest earned on moneys credited to
the account, and all payments of principal and interest on loans
made from the account shall be dedicated in perpetuity and used
and reused solely for the following purposes, except as otherwise
provided in this section:
(1) To make loans to community water systems and nonprofit
noncommunity public water systems, subject to all of the following
conditions:
(a) The loans are made at or below market rates of interest,
including, without limitation, interest-free loans;
(b) Each recipient of a loan shall establish a dedicated
source of security or revenue for repayment of the loan;
(c) All payments of principal and interest on the loans shall
be credited to the water supply revolving loan account.
(2) To purchase or refinance at or below market rates
interest debt obligations incurred after July 1, 1993, by
municipal corporations, other political subdivisions, and
interstate agencies having territory in the state;
(3) To guarantee or purchase insurance for debt obligations
when the guarantee or insurance would improve the borrower's
access to credit markets or would reduce the interest paid on
those obligations;
(4) As a source of revenue or security for the payment of
principal and interest on general obligation or revenue bonds or
notes issued by this state if the proceeds of the sale of the
bonds or notes are or will be deposited into the account;
(5) To provide subsidies in addition to any other financial
assistance afforded disadvantaged communities under this section;
(6) To earn interest on moneys credited to the account;
(7) To provide any other assistance authorized by the Safe
Drinking Water Act or any other federal law related to the use of
federal funds administered under the Safe Drinking Water Act.
(J) The director may provide financial assistance from the
water supply revolving loan account after determining all of the
following:
(1) The applicant for financial assistance has the legal,
institutional, managerial, and financial capability to construct,
operate, and maintain its public water system and the proposed
improvements to it;
(2) The applicant will implement a financial management plan
that includes, without limitation, provisions for satisfactory
repayment of the financial assistance;
(3) The public water system of which the project for which
assistance is proposed is a part is economically and nonmonetarily
cost-effective, based on an evaluation of feasible alternatives
that meet the drinking water treatment needs of the planning area
in which the proposed project is located;
(4) Based on a comprehensive environmental review approved by
the director, there are no significant adverse environmental
effects resulting from all necessary improvements to the public
water system of which the project proposed for assistance is a
part;
(5) Public participation has occurred during the process of
planning the project in compliance with applicable requirements
under the Safe Drinking Water Act;
(6) The application meets the requirements of this section
and rules adopted under division (M) of this section and is
consistent with section 1452 of the Safe Drinking Water Act and
regulations adopted under it;
(7) If the applicant for assistance is a water district
formed under Chapter 6119. of the Revised Code that operates a
public water system and that water district seeks to extend the
distribution facilities, increase the number of service
connections to its system, or provide for any other expansion of
its system, the water district has consulted with the board of
county commissioners from each county in which is located the
proposed extension of distribution facilities, increase in the
number of service connections, or other expansion of the public
water system;
(8) The application meets any other requirements that the
director considers necessary or appropriate to protect public
health and the environment and to ensure the financial integrity
of the water supply revolving loan account.
Upon approval by the director of an application for financial
assistance, the Ohio water development authority shall disburse
the appropriate financial assistance from the water supply
revolving loan account. If the proposed financial assistance is a
loan, and if the payments of the principal or interest on the loan
are or are expected to be pledged to secure payment of bonds
issued or expected to be issued by the authority, the director
shall submit the application for the loan to the authority for
review and approval with respect to any matters pertaining to
security for and the marketability of authority bonds. Review and
approval by the authority shall be required prior to the making of
such a loan.
(K) In accordance with rules adopted under division (M) of
this section, the director periodically shall prepare a drinking
water assistance management plan establishing the short-term and
long-term goals for the assistance provided under this section,
the allocation of available resources for the purposes of this
section, the environmental, financial, and administrative terms,
conditions, and criteria for the award of financial and technical
assistance under this section, and the intended uses of
capitalization grants and available moneys from the drinking water
assistance fund. Criteria for awarding financial or technical
assistance under this section shall not favor or disfavor any
otherwise qualified nonprofit noncommunity public water system
because it is owned by, operated by, or services a religious
organization or a facility used for religious purposes. Prior to
its adoption, the director shall make the drinking water
assistance management plan available for public review and comment
at a minimum of two public meetings and shall take adequate steps
to ensure that reasonable public notice of each public meeting is
given at least thirty days prior to the meeting.
The plan shall include, without limitation, a system that
prioritizes projects funded by the water supply revolving loan
account based on the relative risk to human health being
addressed, their necessity for ensuring compliance with
requirements of the Safe Drinking Water Act, and their
affordability to the applicants, as determined by the director.
Financial assistance for projects from the water supply revolving
loan account shall be limited to projects that are included in
that prioritization and shall be awarded based upon their priority
position and the applicants' readiness to proceed with their
proposed activities as determined by the director. The drinking
water assistance management plan shall include terms, conditions,
amounts of moneys, and qualifying criteria, in addition to any
other criteria established under this section, governing the
financial assistance to be awarded to applicants from the water
supply revolving loan account. The director shall determine the
most effective use of the moneys in that account to achieve the
state's drinking water assistance goals and objectives.
(L) The director, consistent with this section and applicable
rules adopted under division (M) of this section, may enter into
an agreement with an applicant for assistance from the drinking
water assistance fund. Based on the director's review and approval
of the project plans submitted under section 6109.07 of the
Revised Code, any determinations made under division (J) of this
section if an applicant seeks funding from the water supply
revolving loan account, and any other requirements of this section
and rules adopted under it, the director may establish in the
agreement environmental and financial terms and conditions of the
financial assistance to be offered to the applicant. If the
recipient of financial assistance under this section defaults on
any payment required in the agreement for financial assistance or
otherwise violates a term or condition of the agreement or of the
plan approval for the project under section 6109.07 of the Revised
Code, the director, in addition to any other available remedies,
may terminate, suspend, or require immediate repayment of the
financial assistance. The director also may take any enforcement
action available under this chapter.
(M) The director may adopt rules in accordance with Chapter
119. of the Revised Code for the implementation and administration
of this section. The rules shall be consistent with section 1452
of the Safe Drinking Water Act.
(N)(1) For the purposes of this section, appealable actions
of the director pursuant to section 3745.04 of the Revised Code
are limited to the following:
(a) Adoption of the drinking water assistance management plan
prepared under division (K) of this section;
(b) Approval of priority systems, priority lists, and written
program administration policies;
(c) Approval or disapproval under this section of applicants'
project plans submitted under section 6109.07 of the Revised Code;
(d) Approval or disapproval of an application for assistance.
(2) Notwithstanding section 119.06 of the Revised Code, the
director may take the final actions described in divisions
(N)(1)(a) to (d) of this section without holding an adjudication
hearing in connection with the action and without first issuing a
proposed action under section 3745.07 of the Revised Code.
(3) Each action described in divisions (N)(1)(a) to (d) of
this section and each approval of a plan under section 6109.07 of
the Revised Code is a separate and discrete action of the
director. Appeals are limited to the issues concerning the
specific action appealed. Any appeal shall not include issues
determined under the scope of any prior action.
(O) The failure or inability of a public water system to
obtain assistance under this section does not alter the obligation
of the public water system to comply with all applicable
requirements of this chapter and rules adopted under it.
Sec. 6111.036. (A) There is hereby created the water
pollution control loan fund to provide financial, technical, and
administrative assistance for the following purposes:
(1) Construction of publicly owned wastewater treatment
works, as "construction" and "treatment works" are defined in
section 212 of the "Federal Water Pollution Control Act," by
municipal corporations, other political subdivisions, and
interstate agencies having territory in this state;
(2) Implementation of nonpoint source pollution management
programs under section 319 of that act;
(3) Development and implementation of estuary conservation
and management programs under section 320 of that act.
To the extent they are otherwise allowable as determined by
the director of environmental protection, the purposes identified
under division (A) of this section are intended to include
activities benefiting the waters of the state that are authorized
under Chapter 3746. of the Revised Code.
The fund shall be administered by the director consistent
with the "Federal Water Pollution Control Act"; regulations
adopted under it, including, without limitation, regulations
establishing public participation requirements applicable to the
providing of financial assistance; this section; and rules adopted
under division (O) of this section.
Moneys in the water pollution control loan fund shall be
separate and apart from and not a part of the state treasury or of
the other funds of the Ohio water development authority. Subject
to the terms of the agreements provided for in divisions (B), (C),
(D), and (F) of this section, moneys in the fund shall be held in
trust by the Ohio water development authority for the purposes of
this section, shall be kept in the same manner that funds of the
authority are kept under section 6121.11 of the Revised Code, and
may be invested in the same manner that funds of the authority are
invested under section 6121.12 of the Revised Code. No withdrawals
or disbursements shall be made from the water pollution control
loan fund without the written authorization of the director or his
the director's designated representative. The manner of
authorization for any withdrawals or disbursements from the fund
to be made by the authority shall be established in the agreements
authorized under division (C) of this section.
(B) The director may enter into agreements to receive and
assign moneys credited or to be credited to the water pollution
control loan fund. The director may reserve capitalization grant
moneys allotted to the state under sections 601 and 604(c)(2) of
the "Federal Water Pollution Control Act" for the other purposes
authorized for the use of capitalization grant moneys under
sections 603(d)(7) and 604(b) of that act.
(C) The director shall ensure that fiscal controls are
established for prudent administration of the water pollution
control loan fund. For that purpose, the director and the Ohio
water development authority shall enter into any necessary and
appropriate agreements under which the authority may perform or
provide any of the following:
(1) Fiscal controls and accounting procedures governing fund
balances, receipts, and disbursements;
(2) Administration of loan accounts;
(3) Maintaining, managing, and investing moneys in the fund.
Any agreement entered into under this division shall provide
for the payment of reasonable fees to the Ohio water development
authority for any services it performs under the agreement and may
provide for reasonable fees for the assistance of financial or
accounting advisors. Payments of any such fees to the authority
may be made from the water pollution control loan fund to the
extent authorized by division (H)(7) of this section or from the
water pollution control loan administrative fund created in
division (E) of this section. The authority may enter into loan
agreements with the director and recipients of financial
assistance from the fund as provided in this section.
(D) The water pollution control loan fund shall consist of
the moneys credited to it from all capitalization grants received
under sections 601 and 604(c)(2) of the "Federal Water Pollution
Control Act," all moneys received as capitalization grants under
section 205(m) of that act, all matching moneys credited to the
fund arising from nonfederal sources, all payments of principal
and interest for loans made from the fund, and all investment
earnings on moneys held in the fund. On or before the date on
which a quarterly capitalization grant payment will be received
under that act, matching moneys equal to at least twenty per cent
of the quarterly capitalization grant payment shall be credited to
the fund. The Ohio water development authority may make moneys
available to the director for the purpose of providing the
matching moneys required by this division, subject to such terms
as the director and the authority consider appropriate, and may
pledge moneys that are held by the authority to secure the payment
of bonds or notes issued by the authority to provide those
matching moneys. The authority may make moneys available to the
director for that purpose from any funds now or hereafter
available to the authority from any source, including, without
limitation, the proceeds of bonds or notes heretofore or hereafter
issued by the authority under Chapter 6121. of the Revised Code.
Matching moneys made available to the director by the authority
from the proceeds of any such bonds or notes shall be made
available subject to the terms of the trust agreements relating to
the bonds or notes. Any such matching moneys shall be made
available to the director pursuant to a written agreement between
the director and the authority that contains such terms as the
director and the authority consider appropriate, including,
without limitation, a provision providing for repayment to the
authority of those matching moneys from moneys deposited in the
water pollution control loan fund, including, without limitation,
the proceeds of bonds or notes issued by the authority for the
benefit of the fund and payments of principal and interest on
loans made from the fund, or from any other sources now or
hereafter available to the director for the repayment of those
matching moneys.
(E) All moneys credited to the water pollution control loan
fund, all interest earned on moneys in the fund, and all payments
of principal and interest for loans made from the fund shall be
dedicated in perpetuity and used and reused solely for the
purposes set forth in division (A) of this section, except as
otherwise provided in division (D) or (F) of this section. The
director may establish and collect fees to be paid by recipients
of financial assistance under this section, and all moneys arising
from the fees shall be credited to the water pollution control
loan administrative fund, which is hereby created in the state
treasury, and shall be used to defray the costs of administering
this section.
(F) The director and the Ohio water development authority
shall enter into trust agreements to enable the authority to issue
and refund bonds or notes for the sole benefit of the water
pollution control loan fund, including, without limitation, the
raising of the matching moneys required by division (D) of this
section. These agreements may authorize the pledge of moneys
accruing to the fund from payments of principal and interest on
loans made from the fund adequate to secure bonds or notes, the
proceeds of which bonds or notes shall be for the sole benefit of
the water pollution control loan fund. The agreements may contain
such terms as the director and the authority consider reasonable
and proper for the security of the bondholders or noteholders.
(G) The director shall enter into binding commitments to
provide financial assistance from the water pollution control loan
fund in an amount equal to one hundred twenty per cent of the
amount of each capitalization grant payment received, within one
year after receiving each such grant payment. The director shall
provide the financial assistance in compliance with this section
and rules adopted under division (O) of this section. The director
shall ensure that all moneys credited to the fund are disbursed in
an expeditious and timely manner. During the second year of
operation of the water pollution control loan program, the
director also shall ensure that not less than twenty-five per cent
of the financial assistance provided under this section during
that year is provided for the purpose of division (H)(2) of this
section for the purchase or refinancing of debt obligations
incurred after March 7, 1985, but not later than July 1, 1988,
except that if the amount of money reserved during the second year
of operation of the program for the purchase or refinancing of
those debt obligations exceeds the amount required for the
projects that are eligible to receive financial assistance for
that purpose, the director shall distribute the excess moneys in
accordance with the current priority system and list prepared
under division (I) of this section to provide financial assistance
for projects that otherwise would not receive assistance in that
year.
(H) Moneys credited to the water pollution control loan fund
shall be used only for the following purposes:
(1) To make loans, subject to all of the following
conditions:
(a) The loans are made at or below market rates of interest,
including, without limitation, interest free loans;
(b) Periodic payments of principal and interest shall
commence not later than one year after completion of the project,
and all loans shall be fully amortized not later than twenty years
after project completion;
(c) Each recipient of a loan shall establish a dedicated
source of revenue for repayment of the loan;
(d) All payments of principal and interest on the loans shall
be credited to the fund, except as otherwise provided in division
(D) or (F) of this section.
(2) To purchase or refinance at or below market rates of
interest debt obligations incurred after March 7, 1985, by
municipal corporations, other political subdivisions, and
interstate agencies having territory in the state;
(3) To guarantee or purchase insurance for debt obligations
of municipal corporations, other political subdivisions, and
interstate agencies having territory within the state when the
guarantee or insurance would improve the borrower's access to
credit markets or would reduce the interest rate paid on those
obligations;
(4) As a source of revenue or security for the payment of
principal and interest on general obligation or revenue bonds or
notes issued by this state if the proceeds of the sale of the
bonds or notes will be deposited in the fund;
(5) To provide loan guarantees for revolving loan funds
established by municipal corporations and other political
subdivisions that are similar to the water pollution control loan
fund;
(6) To earn interest on moneys credited to the fund;
(7) To pay the reasonable costs of administering the fund and
this section, except that cumulative expenditures from the fund
for administrative costs shall not at any time exceed four per
cent of the total amount of the capitalization grants received;
(8) To provide assistance in any manner or for any purpose
that is consistent with Title VI of the Federal Water Pollution
Control Act or with any other federal law related to the use of
federal funds administered under Title VI of the Federal Water
Pollution Control Act.
(I) The director periodically shall prepare in accordance
with rules adopted under division (O) of this section a state
priority system and list ranking assistance proposals principally
on the basis of their relative water quality and public health
benefits and the financial need of the applicants for assistance.
Assistance for proposed activities from the water pollution
control loan fund shall be limited to those activities appearing
on that priority list and shall be awarded based upon their
priority sequence on the list and the applicants' readiness to
proceed with their proposed activities. The director annually
shall prepare and circulate for public review and comment a plan
that defines the goals and intended uses of the fund, as required
by section 606(c) of the "Federal Water Pollution Control Act."
(J) Financial assistance from the water pollution control
loan fund first shall be used to ensure maintenance of progress,
as determined by the governor, toward compliance with enforceable
deadlines, goals, and requirements under the "Federal Water
Pollution Control Act" that are pertinent to the purposes of the
fund set forth in divisions (A)(1) to (3) of this section,
including, without limitation, the municipal compliance deadline
under that act.
(K) The director may provide financial assistance from the
water pollution control loan fund for a publicly owned treatment
works project only after determining that:
(1) Sewerage systems tributary to the treatment works are not
subject to excessive infiltration and inflow;
(2) The applicant for financial assistance has the legal,
institutional, managerial, and financial capability to construct,
operate, and maintain its publicly owned treatment works;
(3) The applicant will implement a financial management plan
that includes, without limitation, provisions for satisfactory
repayment of the financial assistance, a proportional user charge
system to pay the operation, maintenance, and replacement expenses
of the project, and, if appropriate in the director's judgment, an
adequate capital improvements fund;
(4) The proposed disposal system of which the project is a
part is economically and nonmonetarily cost-effective, based upon
an evaluation of feasible alternatives that meet the waste water
treatment needs of the planning area in which the proposed project
is located;
(5) Based upon the environmental review conducted by the
director under division (L) of this section, there are no
significant adverse environmental effects resulting from the
proposed disposal system and the system has been selected from
among environmentally sound alternatives;
(6) Public participation has occurred during the process of
planning the project in compliance with applicable requirements
under the "Federal Water Pollution Control Act";
(7) The applicant has submitted a facilities plan for the
project that meets the applicable program requirements and that
has been approved by the director;
(8) The application meets the requirements of this section
and rules adopted under division (O) of this section and is
consistent with the intent of Title VI of the "Federal Water
Pollution Control Act" and regulations adopted under it;
(9) The application meets such other requirements as the
director considers necessary or appropriate to protect the
environment or ensure the financial integrity of the fund while
implementing this section.
(L) The director shall perform and document for public review
an independent, comprehensive environmental review of the
assistance proposal for each activity receiving financial
assistance under this section. The review shall serve as the basis
for the determinations to be made under division (K)(5) or (Q)(4)
of this section, as applicable, and may include, without
limitation, an environmental assessment, any necessary
supplemental studies, and an enforceable mitigation plan. The
director may establish environmental impact mitigation terms or
conditions for the implementation of an assistance proposal,
including, without limitation, the installation or modification of
a disposal system, in his the director's approval of the plans for
the installation or modification as authorized by section 6111.44
of the Revised Code or through other legally enforceable means.
The review shall be conducted in accordance with applicable rules
adopted under division (O) of this section.
(M) The director, consistent with this section and applicable
rules adopted under division (O) of this section, may enter into
any agreement with an applicant that is necessary or appropriate
to provide assistance from the water pollution control loan fund.
Based upon his the director's review of an assistance proposal,
including, without limitation, approval for the project under
section 6111.44 of the Revised Code, the environmental review
conducted under division (L) of this section, and the other
requirements of this section and rules adopted under it, the
director may establish in the agreement terms and conditions of
the assistance to be offered to an applicant. In addition to any
other available remedies, the director may terminate, suspend, or
require immediate repayment of financial assistance provided under
this section to, or take any other enforcement action available
under this chapter against, a recipient of financial assistance
under this section who defaults on any payment required in the
agreement for financial assistance or otherwise violates a term or
condition of the agreement or of the plan approval for the project
under section 6111.44 of the Revised Code.
(N) Based upon the director's judgment as to the financial
need of the applicant and as to what constitutes the most
effective allocation of funds to achieve statewide water pollution
control objectives, the director may establish the terms,
conditions, and amount of financial assistance to be offered to an
applicant from the water pollution control loan fund. The
director, to the extent consistent with the water quality
improvement priorities reflected in the current priority system
and list prepared under division (I) of this section and with the
long-term financial integrity of the fund, shall ensure each year
that financial assistance in an amount equal to the cost of the
assistance proposals of applicants having a high level of economic
need that are on the current priority list and for which funding
is available in that year is made available from the fund to those
applicants at an interest rate that is lower than that offered to
other applicants for financial assistance from the fund for
assistance proposals that are on the current priority list and for
which funding is available in that year.
The director shall determine the economic need of applicants
for financial assistance in accordance with uniform criteria
established in rules adopted under division (O) of this section.
(O) The director may adopt rules in accordance with Chapter
119. of the Revised Code for the implementation and administration
of this section and section 6111.037 of the Revised Code. Any such
rules governing the planning, design, and construction of water
pollution control projects, establishing an environmental review
process, establishing requirements for the preparation of
environmental impact reports and mitigation plans, governing the
establishment of priority systems for providing financial
assistance under this section and section 6111.037 of the Revised
Code, and governing the terms and conditions of assistance, shall
be consistent with the intent of Titles II and VI and sections 319
and 320 of the "Federal Water Pollution Control Act." The rules
governing the establishment of priority systems for financial
assistance and governing terms and conditions of assistance shall
provide for the most effective allocation of moneys from the water
pollution control loan fund to achieve water quality and public
health objectives throughout the state as determined by the
director.
(P)(1) For the purpose of this section, appealable actions of
the director pursuant to section 3745.04 of the Revised Code are
limited to the following:
(a) Approval of draft priority systems, draft priority lists,
and draft written program administration policies;
(b) Approval or disapproval of project facility plans under
division (K)(7) of this section;
(c) Approval or disapproval of plans and specifications for a
project under section 6111.44 of the Revised Code and issuance of
a permit to install in connection with a project pursuant to rules
adopted under section 6111.03 of the Revised Code;
(d) Approval or disapproval of an application for assistance.
(2) Notwithstanding section 119.06 of the Revised Code, the
director may take final action described in division (P)(1)(a),
(b), (c), or (d) of this section without holding an adjudication
hearing in connection with the action and without first issuing a
proposed action under section 3745.07 of the Revised Code.
(3) Each action described in divisions (P)(1)(a), (b), (c),
and (d) of this section is a separate and discrete action of the
director. Appeals of any such action are limited to the issues
concerning the specific action appealed, and the appeal shall not
include issues determined under the scope of any prior action.
(Q) The director may provide financial assistance for the
implementation of a nonpoint source management program activity
only after determining all of the following:
(1) The activity is consistent with the state's nonpoint
source management program;
(2) The applicant has the legal, institutional, managerial,
and financial capability to implement, operate, and maintain the
activity;
(3) The cost of the activity is reasonable considering
monetary and nonmonetary factors;
(4) Based on the environmental review conducted by the
director under division (L) of this section, the activity will not
result in significant adverse environmental impacts;
(5) The application meets the requirements of this section
and rules adopted under division (O) of this section and is
consistent with the intent of Title VI of the "Federal Water
Pollution Control Act" and regulations adopted under it;
(6) The applicant will implement a financial management plan,
including, without limitation, provisions for satisfactory
repayment of the financial assistance;
(7) The application meets such other requirements as the
director considers necessary or appropriate to protect the
environment and ensure the financial integrity of the fund while
implementing this section.
(R) As used in this section, "Federal Water Pollution Control
Act" means the "Federal Water Pollution Control Act Amendments of
1972," 86 Stat. 886, 33 U.S.C.A. 1251, as amended by the "Clean
Water Act of 1977," 91 Stat. 1566, 33 U.S.C.A. 1251, the "Act of
October 21, 1980," 94 Stat. 2360, 33 U.S.C.A. 1254, the "Municipal
Wastewater Treatment Construction Grant Amendments of 1981," 95
Stat. 1623, 33 U.S.C.A. 1281, and the "Water Quality Act of 1987,"
101 Stat. 7, 33 U.S.C.A. 1251.
Section 2. That existing sections 122.12, 135.143, 148.06,
926.31, 1501.04, 1517.23, 3302.03, 3313.44, 4928.01, 5709.62,
5709.63, 5709.632, 5739.02, 5751.08, 5751.09, 6109.22, and
6111.036 of the Revised Code are hereby repealed.
Section 3. Beginning July 1, 2010, and ending January 1,
2012, the Director of Budget and Management, upon the request of
the Director of Natural Resources, shall transfer an amount not to
exceed $1.2 million from the Natural Areas and Preserves Fund
created in section 1517.11 of the Revised Code (Fund 5220) to the
Departmental Projects Fund (Fund 1550) for the purpose of paying
the salaries of permanent employees of the Division of Natural
Areas and Preserves through January 1, 2012. If such an amount is
so transferred, the Director of Natural Resources, not later than
March 1, 2011, shall submit to the Speaker of the House of
Representatives and the President of the Senate a detailed report
of expenditures from the Departmental Projects Fund (Fund 1550)
for payment of salaries of permanent employees of the Division of
Natural Areas and Preserves.
Section 4. Beginning July 1, 2010, and ending December 31,
2010, the Administrator of the Bureau of Workers' Compensation
shall transfer a portion of the investment earnings credited to
the Coal-Workers Pneumoconiosis Fund created in section 4131.03 of
the Revised Code in an amount not to exceed $2.28 million to the
Strip Mining Administration Fund (Fund 5260) for the purposes
specified in section 1513.181 of the Revised Code. Transfers from
the Coal-Workers Pneumoconiosis Fund to the Strip Mining
Administration Fund (Fund 5260) are prohibited after December 31,
2010.
Section 5. That section 3313.44 of the Revised Code, as
amended by this act, is remedial in nature and applies to tax
years at issue in any application for exemption from taxation
pending before the Tax Commissioner, Ohio Board of Tax Appeals,
any Court of Appeals, or the Supreme Court on the effective date
of this act and to the property that is the subject of the
application.
Section 6. A person may request a refund of the annual
minimum commercial activity tax paid for calendar year 2007, 2008,
or 2009 under Chapter 5751. of the Revised Code if the person
satisfies both of the following:
(A) The person was not subject to the tax for 2007, 2008, or
2009 because the person was an excluded person under division
(E)(1) of section 5751.01 of the Revised Code.
(B) The person erroneously registered for the tax and failed
to cancel the registration before the tenth day of February of the
calendar year for which the tax was paid.
Section 7. The items set forth in this section are hereby
appropriated for fiscal years 2011 and 2012 out of any moneys in
the state treasury to the credit of the Job Ready Site Development
Fund (Fund 7012) that are not otherwise appropriated:
DEV DEPARTMENT OF DEVELOPMENT
C19502 |
|
Job Ready Sites |
|
$ |
30,000,000 |
Total Department of Development |
|
$ |
30,000,000 |
TOTAL Job Ready Site Development Fund |
|
$ |
30,000,000 |
Section 8. JOB READY SITE DEVELOPMENT
The Ohio Public Facilities Commission, upon request of the
Department of Development, is hereby authorized to issue and sell,
in accordance with Section 2p of Article VIII, Ohio Constitution,
and pursuant to sections 151.01 and 151.11 of the Revised Code,
original obligations of the State of Ohio in an aggregate amount
not to exceed $30,000,000 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 Job Ready Site Development Fund (Fund 7012) to
pay costs of sites and facilities.
Section 9. The items set forth in this section are hereby
appropriated for fiscal years 2011 and 2012 out of any moneys in
the state treasury to the credit of the Clean Ohio Revitalization
Fund (Fund 7003) that are not otherwise appropriated:
DEV DEPARTMENT OF DEVELOPMENT
C19500 |
|
Clean Ohio Revitalization |
|
$ |
80,000,000 |
C19501 |
|
Clean Ohio Assistance |
|
$ |
20,000,000 |
Total Department of Development |
|
$ |
100,000,000 |
TOTAL Clean Ohio Assistance Fund |
|
$ |
100,000,000 |
Section 10. CLEAN OHIO REVITALIZATION
The Treasurer of State is hereby authorized to issue and
sell, in accordance with Section 2o and 2q of Article VIII, 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 $100,000,000 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 Clean Ohio Revitalization Fund (Fund 7003) to
pay costs of revitalization projects.
CLEAN OHIO PROJECT SAVINGS REALLOCATION
Notwithstanding division (A) of section 122.658 of the
Revised Code, the Director of Development may reallocate moneys
for the purposes of section 122.653 or 122.656 of the Revised Code
if the Department of Development realizes Clean Ohio Fund project
savings attributable to any of the following instances:
(A) The completion of any project for less than the amount of
grant funds awarded, subject to the local matching funds
participation requirement;
(B) The cancellation of grant awards in which Clean Ohio Fund
moneys have been encumbered for a project but not disbursed,
including those for which a grantee has decided not to proceed
with a project or for which the project term has expired without
substantial project progress; or
(C) Any recapture of Clean Ohio Fund moneys due to a
grantee's default or failure to perform the conditions of the
grant agreement.
Section 11. (A) The ARRA Compliance Fund (Fund 5JA0) is
hereby created in the state treasury. The fund shall be used by
the Department of Education to make adjustments to state support
for local education agencies to meet State Fiscal Stabilization
Fund requirements under the American Recovery and Reinvestment
Act. These requirements are that the state maintain support for
elementary and secondary education to at least the level supported
for fiscal year 2006, and that state payments under the primary
funding formula to local education agencies for fiscal year 2010
and fiscal year 2011 be not less than payments under the primary
funding formula for fiscal year 2009. However, if payments under
the primary funding formula for fiscal year 2010 or fiscal year
2011 are lower than payments under the primary funding formula for
fiscal year 2009, the shortfall in payments must be proportional
to the corresponding shortfall in state aid to public institutions
of higher education. The adjustments under division (B) of this
section shall be made only for the purpose of meeting State Fiscal
Stabilization Fund requirements for fiscal year 2010 under the
American Recovery and Reinvestment Act.
(B) If state payments for elementary and secondary education
provided under the primary funding formula for fiscal year 2010
are less than required, as described in division (A) of this
section, on or before June 1, 2010, or as soon as possible
thereafter, the Superintendent of Public Instruction shall certify
to the Director of Budget and Management the amount by which
funding levels are lower than required as the "ARRA compliance
difference." The Superintendent of Public Instruction, in
consultation with the Director of Budget and Management, shall
identify encumbrances that are no longer needed for fiscal year
2010 and prior years against General Revenue Fund appropriations
in the Department of Education's budget equal to the ARRA
compliance difference. The Director of Budget and Management shall
transfer cash in the amount of the identified fiscal year 2010
encumbered balances no longer needed in appropriation item 200502,
Pupil Transportation, and appropriation item 200550, Foundation
Funding, and up to $20,000,000 of identified encumbered balances
no longer needed in other General Revenue Fund appropriation items
in the Department of Education's budget, from the General Revenue
Fund to the ARRA Compliance Fund (Fund 5JA0). The amount of
transferred encumbered balances from appropriation items other
than 200502 and 200550 shall not total more than $20,000,000. The
Department of Education shall seek Controlling Board approval if
the needed cash transfer into the ARRA Compliance Fund (Fund 5JA0)
exceeds $25,000,000. The transferred cash shall be used by the
Department of Education to provide additional subsidy, on a per
pupil basis, to city, local, and exempted village school
districts, community schools, and STEM schools.
Section 12. That Sections 265.30.40 and 265.40.60 of Am. Sub.
H.B. 1 of the 128th General Assembly be amended to read as
follows:
Sec. 265.30.40. FOUNDATION FUNDING
The foregoing appropriation item 200550, Foundation Funding,
includes $92,300,000 in fiscal year 2010 and $92,700,000 in fiscal
year 2011 for the state education aid offset due to the change in
public utility valuation as a result of Am. Sub. S.B. 3 and Am.
Sub. S.B. 287, both of the 123rd General Assembly. For each fiscal
year, this amount represents the greater of the total state
education aid offset calculated for that fiscal year or for fiscal
year 2009 due to the valuation change for school districts and the
total state education aid offset calculated for fiscal year 2009
for joint vocational school districts from all relevant
appropriation line item sources. Upon certification by the
Department of Education, in consultation with the Department of
Taxation, to the Director of Budget and Management of the actual
state aid offsets, the cash transfer from the School District
Property Tax Replacement - Utility Fund (Fund 7053) to the General
Revenue Fund shall be decreased or increased by the Director of
Budget and Management to match the certification in accordance
with section 5727.84 of the Revised Code.
The foregoing appropriation item 200550, Foundation Funding,
includes $127,700,000 in fiscal year 2010 and $126,600,000 in
fiscal year 2011 for the state education aid offset because of the
changes in tangible personal property valuation as a result of Am.
Sub. H.B. 66 of the 126th General Assembly. For each fiscal year,
this amount represents the greater of the total state education
aid offset calculated for that fiscal year or for fiscal year 2009
because of the valuation change for school districts and the total
state education aid offset calculated for fiscal year 2009 for
joint vocational school districts from all relevant appropriation
item sources. Upon certification by the Department of Education of
the actual state education aid offsets to the Director of Budget
and Management, the cash transfer from the School District
Tangible Property Tax Replacement - Business Fund (Fund 7047) to
the General Revenue Fund shall be decreased or increased by the
Director of Budget and Management to match the certification in
accordance with section 5751.21 of the Revised Code.
Of the foregoing appropriation item 200550, Foundation
Funding, up to $425,000 shall be expended in each fiscal year for
court payments under section 2151.362 of the Revised Code.
Of the foregoing appropriation item 200550, Foundation
Funding, up to $15,000,000 in each fiscal year shall be reserved
for payments under sections 3317.026, 3317.027, and 3317.028 of
the Revised Code except that the Controlling Board may increase
the $15,000,000 amount if presented with such a request from the
Department of Education.
Of the foregoing appropriation item 200550, Foundation
Funding, up to $8,100,000 in each fiscal year shall be used to
fund gifted education units at educational service centers under
division (L) of section 3317.024 of the Revised Code,
notwithstanding divisions (D)(3) and (6) of section 3317.018 of
the Revised Code.
Of the foregoing appropriation item 200550, Foundation
Funding, an amount shall be available in each fiscal year to be
used by the Department of Education for transitional aid for
school districts under section 3306.19 of the Revised Code.
Of the foregoing appropriation item 200550, Foundation
Funding, up to $10,000,000 in each fiscal year shall be used to
provide additional state aid to school districts for special
education students under division (C)(3) of section 3317.022 of
the Revised Code, except that the Controlling Board may increase
these amounts if presented with such a request from the Department
of Education at the final meeting of the fiscal year; up to
$2,000,000 in each fiscal year shall be reserved for Youth
Services tuition payments under section 3317.024 of the Revised
Code; and up to $46,400,000 in each fiscal year shall be reserved
to fund the state reimbursement of educational service centers
under section 3317.11 of the Revised Code and the section of this
act Am. Sub. H.B. 1 of the 128th General Assembly entitled
"EDUCATIONAL SERVICE CENTERS FUNDING."
Of the foregoing appropriation item 200550, Foundation
Funding, up to $1,000,000 in each fiscal year shall be used by the
Department of Education for a program to pay for educational
services for youth who have been assigned by a juvenile court or
other authorized agency to any of the facilities described in
division (A) of the section of this act Am. Sub. H.B. 1 of the
128th General Assembly entitled "PRIVATE TREATMENT FACILITY
PROJECT."
Of the foregoing appropriation item 200550, Foundation
Funding, up to $8,686,000 in fiscal year 2010 and up to $8,722,860
in fiscal year 2011 shall be used to operate school choice
programs.
Of the portion of the funds distributed to the Cleveland
Municipal School District under this section, up to $11,901,887 in
each fiscal year shall be used to operate the school choice
program in the Cleveland Municipal School District under sections
3313.974 to 3313.979 of the Revised Code. Notwithstanding
divisions (B) and (C) of section 3313.978 and division (C) of
section 3313.979 of the Revised Code, up to $1,000,000 in each
fiscal year of this amount shall be used by the Cleveland
Municipal School District to provide tutorial assistance as
provided in division (H) of section 3313.974 of the Revised Code.
The Cleveland Municipal School District shall report the use of
these funds in the district's three-year continuous improvement
plan as described in section 3302.04 of the Revised Code in a
manner approved by the Department of Education.
Of the foregoing appropriation item 200550, Foundation
Funding, an amount shall be available in each fiscal year to be
paid to joint vocational school districts in accordance with the
section of this act Am. Sub. H.B. 1 of the 128th General Assembly
entitled "FUNDING FOR JOINT VOCATIONAL SCHOOL DISTRICTS."
Of the foregoing appropriation item 200550, Foundation
Funding, $10,500,000 in fiscal year 2010 shall be transferred to
appropriation item 200511, Auxiliary Services, for the purpose of
implementing section 3317.06 of the Revised Code.
Of the foregoing appropriation item 200550, Foundation
Funding, $4,500,000 in fiscal year 2010 shall be transferred to
appropriation item 200532, Nonpublic Administrative Cost
Reimbursement, for the purpose of implementing section 3317.063 of
the Revised Code.
Appropriation items 200502, Pupil Transportation, 200540,
Special Education Enhancements, 200550, Foundation Funding, and
200551, Foundation Funding - Federal Stimulus, other than specific
set-asides, are collectively used in each fiscal year to pay state
formula aid obligations for school districts, community schools,
and joint vocational school districts under
this act Am. Sub.
H.B. 1 of the 128th General Assembly. The first priority of these
appropriation items, with the exception of specific set-asides, is
to fund state formula aid obligations. It may be necessary to
reallocate funds among these appropriation items or use excess
funds from other general revenue fund appropriation items in the
Department of Education's budget in each fiscal year, in order to
meet state formula aid obligations. If it is determined that it is
necessary to transfer funds among these appropriation items or to
transfer funds from other General Revenue Fund appropriations in
the Department of Education's budget to meet state formula aid
obligations, the Department of Education shall seek approval from
the Controlling Board to transfer funds as needed.
Sec. 265.40.60. LOTTERY PROFITS EDUCATION RESERVE FUND
(A) There is hereby created the Lottery Profits Education
Reserve Fund (Fund 7018) in the State Treasury. Investment
earnings of the Lottery Profits Education Reserve Fund shall be
credited to the fund. The Superintendent of Public Instruction may
certify cash balances exceeding $75,000,000 in Fund 7018 to the
Director of Budget and Management in June of any given fiscal
year. Prior to making the certification, the Superintendent of
Public Instruction shall determine whether the funds above the
$75,000,000 threshold are needed to help pay for foundation
program obligations for that fiscal year.
For fiscal years 2010 and 2011, notwithstanding any
provisions of law to the contrary, amounts necessary to make loans
authorized by sections 3317.0210, 3317.0211, and 3317.62 of the
Revised Code are hereby appropriated to Fund 7018. Loan repayments
from loans made in previous years shall be deposited to the fund.
(B) Notwithstanding any other provision of law to the
contrary, the Director of Budget and Management shall transfer
$40,000,000 cash from Fund 7018 to the Lottery Profits Education
Fund (Fund 7017) in fiscal year 2010.
(B)(C) On July 15, 2009, or as soon as possible thereafter,
the Director of the Ohio Lottery Commission shall certify to the
Director of Budget and Management the amount by which lottery
profit transfers received by the Lottery Profits Education Fund
(Fund 7017) Fund 7017 exceeded $667,900,000 in fiscal year 2009.
The Director of Budget and Management may transfer the amount so
certified, plus the cash balance in Fund 7017, to Fund 7018.
(C)(D) On July 15, 2010, or as soon as possible thereafter,
the Director of the Ohio Lottery Commission shall certify to the
Director of Budget and Management the amount by which lottery
profit transfers received by Fund 7017 exceeded $705,000,000 in
fiscal year 2010. The Director of Budget and Management may
transfer the amount so certified, plus the cash balance in Fund
7017, to Fund 7018.
(D)(E) Any amounts transferred under division (B)(C) or
(C)(D) of this section may be made available by the Controlling
Board in fiscal years 2010 or 2011, at the request of the
Superintendent of Public Instruction, to provide assistance and
grants to school districts to enable them to remain solvent and to
pay unforeseeable expenses of a temporary or emergency nature that
they are unable to pay from existing resources under section
3316.20 of the Revised Code, and to provide state foundation
payments to school districts.
Section 13. That existing Sections 265.30.40 and 265.40.60 of
Am. Sub. H.B. 1 of the 128th General Assembly are hereby repealed.
Section 14. That Section 265.10 of Am. Sub. H.B. 1 of the
128th General Assembly, as subsequently amended by Sub. H.B. 318
of the 128th General Assembly, be amended to read as follows:
Sec. 265.10. EDU DEPARTMENT OF EDUCATION
GRF |
200100 |
|
Personal Services |
|
$ |
10,490,789 |
|
$ |
10,723,972 |
GRF |
200320 |
|
Maintenance and Equipment |
|
$ |
3,110,071 |
|
$ |
3,144,897 |
GRF |
200408 |
|
Early Childhood Education |
|
$ |
23,268,341 |
|
$ |
23,268,341 |
GRF |
200416 |
|
Career-Technical Education Match |
|
$ |
2,233,195 |
|
$ |
2,233,195 |
GRF |
200420 |
|
Computer/Application/ Network Development |
|
$ |
4,880,871 |
|
$ |
4,880,871 |
GRF |
200421 |
|
Alternative Education Programs |
|
$ |
7,814,479 |
|
$ |
7,918,749 |
GRF |
200422 |
|
School Management Assistance |
|
$ |
1,950,521 |
|
$ |
3,230,469 |
GRF |
200424 |
|
Policy Analysis |
|
$ |
356,311 |
|
$ |
361,065 |
GRF |
200425 |
|
Tech Prep Consortia Support |
|
$ |
1,243,943 |
|
$ |
1,260,542 |
GRF |
200426 |
|
Ohio Educational Computer Network |
|
$ |
20,156,602 |
|
$ |
20,425,556 |
GRF |
200427 |
|
Academic Standards |
|
$ |
5,300,074 |
|
$ |
5,300,074 |
GRF |
200431 |
|
School Improvement Initiatives |
|
$ |
7,294,175 |
|
$ |
7,391,503 |
GRF |
200437 |
|
Student Assessment |
|
$ |
55,954,648 |
|
$ |
56,703,265 |
GRF |
200439 |
|
Accountability/Report Cards |
|
$ |
3,804,673 |
|
$ |
3,804,673 |
GRF |
200442 |
|
Child Care Licensing |
|
$ |
865,590 |
|
$ |
877,140 |
GRF |
200446 |
|
Education Management Information System |
|
$ |
13,199,152 |
|
$ |
11,934,284 |
GRF |
200447 |
|
GED Testing |
|
$ |
975,536 |
|
$ |
988,553 |
GRF |
200448 |
|
Educator Preparation |
|
$ |
1,310,750 |
|
$ |
1,328,240 |
GRF |
200455 |
|
Community Schools |
|
$ |
1,000,000 |
|
$ |
1,000,000 |
GRF |
200457 |
|
STEM Initiatives |
|
$ |
5,000,000 |
|
$ |
5,000,000 |
GRF |
200458 |
|
School Employees Health Care Board |
|
$ |
800,000 |
|
$ |
800,000 |
GRF |
200502 |
|
Pupil Transportation |
|
$ |
448,022,619 |
|
$ |
462,822,619 |
GRF |
200505 |
|
School Lunch Match |
|
$ |
9,100,000 |
|
$ |
9,100,000 |
GRF |
200511 |
|
Auxiliary Services |
|
$ |
111,979,388 |
|
$ |
111,979,388 |
GRF |
200532 |
|
Nonpublic Administrative Cost Reimbursement |
|
$ |
50,838,939 |
|
$ |
50,838,939 |
GRF |
200540 |
|
Special Education Enhancements |
|
$ |
134,150,233 |
|
$ |
135,820,668 |
GRF |
200545 |
|
Career-Technical Education Enhancements |
|
$ |
7,752,662 |
|
$ |
7,802,699 |
GRF |
200550 |
|
Foundation Funding |
|
$ |
5,415,906,323 |
|
$ |
5,312,560,800 |
GRF |
200551 |
|
Foundation Funding – Federal Stimulus |
|
$ |
387,583,913 |
|
$ |
457,449,362 |
GRF |
200578 |
|
Violence Prevention and School Safety |
|
$ |
200,000 |
|
$ |
200,000 |
GRF |
200901 |
|
Property Tax Allocation - Education |
|
$ |
1,053,262,363 |
|
$ |
1,020,655,157 |
TOTAL GRF General Revenue Fund |
|
$ |
7,789,806,161 |
|
$ |
7,741,805,021 |
General Services Fund Group
1380 |
200606 |
|
Computer Services-Operational Support |
|
$ |
7,600,091 |
|
$ |
7,600,091 |
4520 |
200638 |
|
Miscellaneous Educational Services |
|
$ |
275,000 |
|
$ |
275,000 |
4L20 |
200681 |
|
Teacher Certification and Licensure |
|
$ |
8,013,206 |
|
$ |
8,147,756 |
5960 |
200656 |
|
Ohio Career Information System |
|
$ |
529,761 |
|
$ |
529,761 |
5H30 |
200687 |
|
School District Solvency Assistance |
|
$ |
18,000,000 |
|
$ |
18,000,000 |
TOTAL GSF General Services |
|
|
|
|
|
|
Fund Group |
|
$ |
34,418,058 |
|
$ |
34,552,608 |
Federal Special Revenue Fund Group
3090 |
200601 |
|
Educationally Disadvantaged Programs |
|
$ |
8,405,512 |
|
$ |
8,405,512 |
3670 |
200607 |
|
School Food Services |
|
$ |
6,324,707 |
|
$ |
6,577,695 |
3680 |
200614 |
|
Veterans' Training |
|
$ |
778,349 |
|
$ |
793,846 |
3690 |
200616 |
|
Career-Technical Education Federal Enhancement |
|
$ |
5,000,000 |
|
$ |
5,000,000 |
3700 |
200624 |
|
Education of Exceptional Children |
|
$ |
2,664,000 |
|
$ |
2,755,000 |
3740 |
200647 |
|
Troops to Teachers |
|
$ |
100,000 |
|
$ |
100,000 |
3780 |
200660 |
|
Learn and Serve |
|
$ |
619,211 |
|
$ |
619,211 |
3AF0 |
200603 |
|
Schools Medicaid Administrative Claims |
|
$ |
639,000 |
|
$ |
639,000 |
3AN0 |
200671 |
|
School Improvement Grants |
|
$ |
17,909,676 |
|
$ |
17,936,675 |
3AX0 |
200698 |
|
Improving Health and Educational Outcomes of Young People |
|
$ |
630,954 |
|
$ |
630,954 |
3BK0 |
200628 |
|
Longitudinal Data Systems |
|
$ |
100,000 |
|
$ |
0 |
3BV0 |
200636 |
|
Character Education |
|
$ |
700,000 |
|
$ |
0 |
3C50 |
200661 |
|
Early Childhood Education |
|
$ |
14,189,711 |
|
$ |
14,554,749 |
3CF0 |
200644 |
|
Foreign Language Assistance |
|
$ |
25,000 |
|
$ |
0 |
3CG0 |
200646 |
|
Teacher Incentive Fund |
|
$ |
3,007,975 |
|
$ |
1,157,834 |
3D10 |
200664 |
|
Drug Free Schools |
|
$ |
13,347,966 |
|
$ |
13,347,966 |
3D20 |
200667 |
|
Honors Scholarship Program |
|
$ |
6,990,000 |
|
$ |
6,985,000 |
3DJ0 |
200699 |
|
IDEA Part B - Federal Stimulus |
|
$ |
218,868,026 |
|
$ |
218,868,026 |
3DK0 |
200642 |
|
Title 1A - Federal Stimulus |
|
$ |
186,336,737 |
|
$ |
186,336,737 |
3DL0 |
200650 |
|
IDEA Preschool - Federal Stimulus |
|
$ |
6,679,679 |
|
$ |
6,679,679 |
3DM0 |
200651 |
|
Title IID Technology - Federal Stimulus |
|
$ |
11,951,000 |
|
$ |
11,951,000 |
3DP0 |
200652 |
|
Title I School Improvement - Federal Stimulus |
|
$ |
54,221,000 |
|
$ |
54,221,000 |
3H90 |
200605 |
|
Head Start Collaboration Project |
|
$ |
225,000 |
|
$ |
225,000 |
3L60 |
200617 |
|
Federal School Lunch |
|
$ |
295,421,000 |
|
$ |
310,150,675 |
3L70 |
200618 |
|
Federal School Breakfast |
|
$ |
80,850,000 |
|
$ |
84,892,500 |
3L80 |
200619 |
|
Child/Adult Food Programs |
|
$ |
89,250,000 |
|
$ |
93,712,500 |
3L90 |
200621 |
|
Career-Technical Education Basic Grant |
|
$ |
48,029,701 |
|
$ |
48,029,701 |
3M00 |
200623 |
|
ESEA Title 1A |
|
$ |
530,000,000 |
|
$ |
530,010,000 |
3M10 |
200678 |
|
Innovative Education |
|
$ |
1,000,000 |
|
$ |
0 |
3M20 |
200680 |
|
Individuals with Disabilities Education Act |
|
$ |
413,391,594 |
|
$ |
421,241,163 |
3S20 |
200641 |
|
Education Technology |
|
$ |
9,487,397 |
|
$ |
9,487,397 |
3T40 |
200613 |
|
Public Charter Schools |
|
$ |
14,275,618 |
|
$ |
14,291,353 |
3Y20 |
200688 |
|
21st Century Community Learning Centers |
|
$ |
36,000,000 |
|
$ |
36,000,000 |
3Y40 |
200632 |
|
Reading First |
|
$ |
27,366,373 |
|
$ |
24,455,172 |
3Y60 |
200635 |
|
Improving Teacher Quality |
|
$ |
101,778,397 |
|
$ |
101,778,400 |
3Y70 |
200689 |
|
English Language Acquisition |
|
$ |
8,142,299 |
|
$ |
8,142,299 |
3Y80 |
200639 |
|
Rural and Low Income Technical Assistance |
|
$ |
1,500,000 |
|
$ |
1,500,000 |
3Z20 |
200690 |
|
State Assessments |
|
$ |
12,923,799 |
|
$ |
12,923,799 |
3Z30 |
200645 |
|
Consolidated Federal Grant Administration |
|
$ |
8,499,279 |
|
$ |
8,499,280 |
3Z70 |
200697 |
|
General Supervisory Enhancement Grant |
|
$ |
887,319 |
|
$ |
0 |
TOTAL FED Federal Special |
|
|
|
|
|
|
Revenue Fund Group |
|
$ |
2,238,516,279 |
|
$ |
2,262,899,123 |
State Special Revenue Fund Group
4540 |
200610 |
|
Guidance and Testing |
|
$ |
450,000 |
|
$ |
450,000 |
4550 |
200608 |
|
Commodity Foods |
|
$ |
24,000,000 |
|
$ |
24,000,000 |
4R70 |
200695 |
|
Indirect Operational Support |
|
$ |
6,050,000 |
|
$ |
6,250,000 |
4V70 |
200633 |
|
Interagency Operational Support |
|
$ |
1,111,838 |
|
$ |
1,117,725 |
5980 |
200659 |
|
Auxiliary Services Reimbursement |
|
$ |
1,328,910 |
|
$ |
1,328,910 |
5BB0 |
200696 |
|
State Action for Education Leadership |
|
$ |
1,250,000 |
|
$ |
600,000 |
5BJ0 |
200626 |
|
Half-Mill Maintenance Equalization |
|
$ |
16,100,000 |
|
$ |
16,600,000 |
5JA0 |
200611 |
|
ARRA Compliance |
|
$ |
25,000,000 |
|
$ |
0 |
5U20 |
200685 |
|
National Education Statistics |
|
$ |
300,000 |
|
$ |
300,000 |
5W20 |
200663 |
|
Early Learning Initiative |
|
$ |
2,200,000 |
|
$ |
2,200,000 |
5X90 |
200911 |
|
NGA STEM |
|
$ |
100,000 |
|
$ |
0 |
6200 |
200615 |
|
Educational Improvement Grants |
|
$ |
3,000,000 |
|
$ |
3,000,000 |
TOTAL SSR State Special Revenue |
|
|
|
|
|
|
Fund Group |
|
$ |
55,890,748 80,890,748 |
|
$ |
55,846,635 |
Lottery Profits Education Fund Group
7017 |
200612 |
|
Foundation Funding |
|
$ |
705,000,000 745,000,000 |
|
$ |
711,000,000 |
TOTAL LPE Lottery Profits |
|
|
|
|
|
|
Education Fund Group |
|
$ |
705,000,000 745,000,000 |
|
$ |
711,000,000 |
Revenue Distribution Fund Group
7047 |
200909 |
|
School District Property Tax Replacement-Business |
|
$ |
1,150,207,366 |
|
$ |
1,150,207,366 |
7053 |
200900 |
|
School District Property Tax Replacement-Utility |
|
$ |
91,123,523 |
|
$ |
91,123,523 |
TOTAL RDF Revenue Distribution |
|
|
|
|
|
|
Fund Group |
|
$ |
1,241,330,889 |
|
$ |
1,241,330,889 |
TOTAL ALL BUDGET FUND GROUPS |
|
$ |
12,064,962,135 12,129,962,135 |
|
$ |
12,047,434,276 |
Section 15. That existing Section 265.10 of Am. Sub. H.B. 1
of the 128th General Assembly, as subsequently amended by Sub.
H.B. 318 of the 128th General Assembly, is hereby repealed.
Section 16. That Sections 6 and 7 of Sub. H.B. 318 of the
128th General Assembly are hereby repealed.
Section 17. Except as otherwise provided in this act, all
appropriation items in this act are appropriated out of moneys in
the state treasury to the credit of the designated fund that are
not otherwise appropriated. For all appropriations in the
following sections of this act, the amounts in the first column
are for fiscal year 2010 and the amounts in the second column are
for fiscal year 2011.
Section 18. CAC CASINO CONTROL COMMISSION
5HS0 |
955321 |
|
Casino Control – Operating |
|
$ |
0 |
|
$ |
5,500,000 |
TOTAL SSR State Special Revenue Fund Group |
|
$ |
0 |
|
$ |
5,500,000 |
Section 19. IGO OFFICE OF THE INSPECTOR GENERAL
5HS0 |
965609 |
|
Casino Investigations |
|
$ |
0 |
|
$ |
250,000 |
TOTAL SSR State Special Revenue Fund Group |
|
$ |
0 |
|
$ |
250,000 |
The foregoing appropriation shall be used only for the
performance of casino-related duties.
Section 20. ETH ETHICS COMMISSION
5HS0 |
146602 |
|
Casino Investigations |
|
$ |
0 |
|
$ |
250,000 |
TOTAL SSR Special Revenue Fund Group |
|
$ |
0 |
|
$ |
250,000 |
The foregoing appropriation shall be used only for the
performance of casino-related duties.
Section 21. BOR BOARD OF REGENTS
5JC0 |
235628 |
|
Co-Op/Internship Program |
|
$ |
0 |
|
$ |
100,000,000 |
TOTAL SSR State Special Revenue Fund Group |
|
$ |
0 |
|
$ |
100,000,000 |
TOTAL ALL BUDGET FUND GROUPS |
|
$ |
0 |
|
$ |
106,000,000 |
Of the foregoing appropriation item, 235628, Co-Op/Internship
Program, $50,000,000 shall be used by the Chancellor of the Board
of Regents to operate the Co-Op/Internship Program under sections
3333.71 to 3333.80 of the Revised Code. Funding for eligible
institutions shall be disbursed in accordance with the terms of
the agreements entered into under section 3333.75 of the Revised
Code. The Chancellor of the Board of Regents shall develop a work
force development pilot program, for areas of the state with high
unemployment, with funding of $50,000,000. Of this funding,
$25,000,000 shall be for urban areas and $25,000,000 shall be for
rural areas. Of the funding for rural areas, $12,500,000 shall be
for areas in Appalachia and $12,500,000 shall be for areas
elsewhere in the state. All public institutions of higher
education, career technical schools, and joint vocational schools
shall be eligible to participate in this program. The Chancellor
of the Board of Regents shall propose the pilot program to the
Controlling Board. Approval of the pilot program by the
Controlling Board shall require at least five votes in favor of
the program, including those of at least two Senators and at least
two Representatives.
Section 22. Section 11 of this act, and the amendment by this
act of Sections 265.30.40 and 265.40.60 of Am. Sub. H.B. 1 of the
128th General Assembly and Section 265.10 of Am. Sub. H.B. 1 of
the 128th General Assembly, as subsequently amended by Sub. H.B.
318 of the 128th General Assembly, are exempt from the referendum
under Ohio Constitution, Article II, Section 1d and section 1.471
of the Revised Code and therefore take effect immediately when
this act becomes law.
|