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Sub. H. B. No. 225 As Reported by the House Local Government CommitteeAs Reported by the House Local Government Committee
129th General Assembly | Regular Session | 2011-2012 |
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Representatives Peterson, Landis
Cosponsors:
Representatives Pillich, Grossman, Sears, Boose, Derickson, Carey, Thompson, Adams, J., Hayes, Stinziano, Ruhl, McClain, Balderson, Maag, Weddington, Brenner, Duffey, Baker, Schuring, Blair, McKenney
A BILL
To amend sections 9.37, 167.03, 305.171, 505.603,
3917.04, 4931.41, 4931.43, 4931.44, 4931.45,
4931.49, 4931.50, 4931.64, 4931.65, 4931.66,
5703.57, 5705.13, 5713.07, 5713.08, 5713.081,
5713.082, 5715.27, and 5717.02 and to enact
section 148.061 of the Revised Code to vest in
county auditors responsibility for reviewing and
approving property tax exemption applications for
some publicly owned property, to authorize
legislative authorities of municipal corporations,
county auditors, and boards of township trustees
to adopt a direct deposit payroll policy, to
clarify that a board of township trustees may
offer deferred compensation plans or programs to
the township's officers and employees, to
authorize regional councils of government to
operate a 9-1-1 public safety answering point, to
revise the membership of the Ohio Business Gateway
Steering Committee, to authorize counties and
townships to increase the amount credited to
"rainy day" reserve balance accounts to one-sixth
of the expenditures made in the preceding fiscal
year from the fund in which the reserve balance
account is established, and to authorize a county
or township to offer any qualified benefit
available under a cafeteria plan, and to offer a
health and wellness benefit program, to its
officers and employees.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 9.37, 167.03, 305.171, 505.603,
3917.04, 4931.41, 4931.43, 4931.44, 4931.45, 4931.49, 4931.50,
4931.64, 4931.65, 4931.66, 5703.57, 5705.13, 5713.07, 5713.08,
5713.081, 5713.082, 5715.27, and 5717.02 be amended and section
148.061 of the Revised Code be enacted to read as follows:
Sec. 9.37. (A) As used in this section, "public official"
means any elected or appointed officer, employee, or agent of the
state, any state institution of higher education, any political
subdivision, board, commission, bureau, or other public body
established by law. "State institution of higher education" means
any state university or college as defined in division (A)(1) of
section 3345.12 of the Revised Code, community college, state
community college, university branch, or technical college.
(B) Except as provided in division divisions (F) and (G) of
this section, any public official may make by direct deposit of
funds by electronic transfer, if the payee provides a written
authorization designating a financial institution and an account
number to which the payment is to be credited, any payment such
public official is permitted or required by law in the performance
of official duties to make by issuing a check or warrant.
(C) Such public official may contract with a financial
institution for the services necessary to make direct deposits and
draw lump-sum checks or warrants payable to that institution in
the amount of the payments to be transferred.
(D) Before making any direct deposit as authorized under this
section, the public official shall ascertain that the account from
which the payment is to be made contains sufficient funds to cover
the amount of the payment.
(E) If the issuance of checks and warrants by a public
official requires authorization by a governing board, commission,
bureau, or other public body having jurisdiction over the public
official, the public official may only make direct deposits and
contracts under this section pursuant to a resolution of
authorization duly adopted by such governing board, commission,
bureau, or other public body.
(F) Pursuant to sections 307.55, 319.16, and 321.15 of the
Revised Code, a county auditor may issue, and a county treasurer
may redeem, electronic warrants authorizing direct deposit for
payment of county obligations in accordance with rules adopted by
the director of budget and management pursuant to Chapter 119. of
the Revised Code.
(G) The legislative authority of a municipal corporation, for
employees of the municipal corporation, a county auditor, for
county employees, or a board of township trustees, for township
employees, may adopt a direct deposit payroll policy under which
all employees of the municipal corporation, all county employees,
or all township employees, as the case may be, provide a written
authorization designating a financial institution and an account
number to which payment of the employee's compensation shall be
credited under the municipal corporation's, county's, or
township's direct deposit payroll policy. The direct deposit
payroll policy adopted by the legislative authority of a municipal
corporation, a county auditor, or a board of township trustees may
exempt from the direct deposit requirement those municipal,
county, or township employees who cannot provide an account
number, or for other reasons specified in the policy. The written
authorization is not a public record under section 149.43 of the
Revised Code.
Sec. 148.061. In addition to the program of deferred
compensation that may be offered under this chapter, a board of
township trustees may offer to all of the officers and employees
of the township plans or programs for deferring compensation
designed for favorable tax treatment of the compensation so
deferred. A plan or program shall present a reasonable number of
options to the township's officers and employees for the
investment of the deferred funds that will assure the desired tax
treatment of the funds.
Any income deferred under a plan or program shall continue to
be included as regular compensation for the purpose of computing
the contributions to and benefits from each 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 the officer or employee.
Sec. 167.03. (A) The council shall have the power to:
(1) Study such area governmental problems common to two or
more members of the council as it deems appropriate, including but
not limited to matters affecting health, safety, welfare,
education, economic conditions, and regional development;
(2) Promote cooperative arrangements and coordinate action
among its members, and between its members and other agencies of
local or state governments, whether or not within Ohio, and the
federal government;
(3) Make recommendations for review and action to the members
and other public agencies that perform functions within the
region;
(4) Promote cooperative agreements and contracts among its
members or other governmental agencies and private persons,
corporations, or agencies;
(5) Operate a public safety answering point in accordance
with sections 4931.40 to 4931.70 of the Revised Code;
(6) Perform planning directly by personnel of the council, or
under contracts between the council and other public or private
planning agencies.
(1) Review, evaluate, comment upon, and make recommendations,
relative to the planning and programming, and the location,
financing, and scheduling of public facility projects within the
region and affecting the development of the area;
(2) Act as an areawide agency to perform comprehensive
planning for the programming, locating, financing, and scheduling
of public facility projects within the region and affecting the
development of the area and for other proposed land development or
uses, which projects or uses have public metropolitan wide or
interjurisdictional significance;
(3) Act as an agency for coordinating, based on metropolitan
wide comprehensive planning and programming, local public
policies, and activities affecting the development of the region
or area.
(C) The council may, by appropriate action of the governing
bodies of the members, perform such other functions and duties as
are performed or capable of performance by the members and
necessary or desirable for dealing with problems of mutual
concern.
(D) The authority granted to the council by this section or
in any agreement by the members thereof shall not displace any
existing municipal, county, regional, or other planning commission
or planning agency in the exercise of its statutory powers.
Sec. 305.171. (A) The board of county commissioners of any
county may contract for, purchase, or otherwise procure and pay
all or any part of the cost of group any of the following
insurance, coverage, or benefits issued by an insurance company or
administered by a board of county commissioners or a contractor,
for county officers and employees and their immediate dependents
from the funds or budgets from which the county officers or
employees are compensated for services:
(1) Group insurance policies that may provide
benefits any
of the following:
(a) Benefits including, but not limited to, hospitalization,
surgical care, major medical care, disability, dental care, eye
care, medical care, hearing aids, or prescription drugs, and that
may provide sickness;
(b) Sickness and accident insurance, group;
(c) Group legal services, or group;
(d) Group life insurance, or a.
(2) Any other qualified benefit available under section 125
of the "Internal Revenue Code of 1986," 26 U.S.C. 125;
(3) A health and wellness benefit program through which the
county provides a benefit or incentive to county officers,
employees, and their immediate dependents to maintain a healthy
lifestyle, including, but not limited to, programs to encourage
healthy eating and nutrition, exercise and physical activity,
weight control or the elimination of obesity, and cessation of
smoking or alcohol use.
(4) Any combination of any of the foregoing types of
insurance or, coverage, for county officers and employees and
their immediate dependents from the funds or budgets from which
the county officers or employees are compensated for services,
issued by an insurance company or benefits.
(B) The board of county commissioners also may negotiate and
contract for any plan or plans of health care services with health
insuring corporations holding a certificate of authority under
Chapter 1751. of the Revised Code, provided that each county
officer or employee shall be permitted to do both of the
following:
(1) Exercise an option between a plan offered by an insurance
company and a plan or plans offered by health insuring
corporations under this division, on the condition that the county
officer or employee shall pay any amount by which the cost of the
plan chosen by the county officer or employee pursuant to this
division exceeds the cost of the plan offered under division (A)
of this section;
(2) Change from one of the plans to another at a time each
year as determined by the board.
(C) Section 307.86 of the Revised Code does not apply to the
purchase of benefits for county officers or employees under
divisions (A) and (B) of this section when those benefits are
provided through a jointly administered health and welfare trust
fund in which the county or contracting authority and a collective
bargaining representative of the county employees or contracting
authority agree to participate.
(D) The board of trustees of a jointly administered trust
fund that receives contributions pursuant to collective bargaining
agreements entered into between the board of county commissioners
of any county and a collective bargaining representative of the
employees of the county may provide for self-insurance of all risk
in the provision of fringe benefits, and may provide through the
self-insurance method specific fringe benefits as authorized by
the rules of the board of trustees of the jointly administered
trust fund. The fringe benefits may include, but are not limited
to, hospitalization, surgical care, major medical care,
disability, dental care, vision care, medical care, hearing aids,
prescription drugs, group life insurance, sickness and accident
insurance, group legal services, or a combination of any of the
foregoing types of insurance or coverage, for county employees and
their dependents.
(E) The board of county commissioners may provide the
benefits described in divisions (A) to (D) of this section through
an individual self-insurance program or a joint self-insurance
program as provided in section 9.833 of the Revised Code.
(F) When a board of county commissioners offers health
benefits authorized under this section to a county officer or
employee, the board may offer the benefits through a cafeteria
plan meeting the requirements of section 125 of the "Internal
Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 125, as
amended, and, as part of that plan, may offer the county officer
or employee the option of receiving a cash payment in any form
permissible under such cafeteria plans. A cash payment made to a
county officer or employee under this division shall not exceed
twenty-five per cent of the cost of premiums or payments that
otherwise would be paid by the board for benefits for the county
officer or employee under a policy or plan.
(G) The board of county commissioners may establish a policy
authorizing any county appointing authority to make a cash payment
to any county officer or employee in lieu of providing a benefit
authorized under this section if the county officer or employee
elects to take the cash payment instead of the offered benefit. A
cash payment made to a county officer or employee under this
division shall not exceed twenty-five per cent of the cost of
premiums or payments that otherwise would be paid by the board for
benefits for the county officer or employee under an offered
policy or plan.
(H) No cash payment in lieu of a health benefit shall be made
to a county officer or employee under division (F) or (G) of this
section unless the county officer or employee signs a statement
affirming that the county officer or employee is covered under
another health insurance or health care policy, contract, or plan,
and setting forth the name of the employer, if any, that sponsors
the coverage, the name of the carrier that provides the coverage,
and the identifying number of the policy, contract, or plan.
(I) The legislative authority of a county-operated municipal
court, after consultation with the judges, or the clerk and deputy
clerks, of the municipal court, shall negotiate and contract for,
purchase, or otherwise procure, and pay the costs, premiums, or
charges for, group health care coverage for the judges, and group
health care coverage for the clerk and deputy clerks, in
accordance with section 1901.111 or 1901.312 of the Revised Code.
(J) As used in this section:
(1) "County officer or employee" includes, but is not limited
to, a member or employee of the county board of elections.
(2) "County-operated municipal court" and "legislative
authority" have the same meanings as in section 1901.03 of the
Revised Code.
(3) "Health care coverage" has the same meaning as in section
1901.111 of the Revised Code.
Sec. 505.603. (A) In addition to or in lieu of providing
benefits to township officers and employees under section 505.60,
505.601, or 505.602 of the Revised Code, a board of township
trustees may offer benefits to officers and employees through a
cafeteria plan that meets the requirements of section 125 of the
"Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 125,
as amended, after first adopting a policy authorizing an officer
or employee to receive a cash payment in lieu of a benefit
otherwise offered to township officers or employees under any of
those sections, but only if the cash payment does not exceed
twenty-five per cent of the cost of premiums or payments that
otherwise would be paid by the board for benefits for the officer
or employee under an offered policy, contract, or plan. No cash
payment in lieu of a benefit shall be made pursuant to this
section unless the officer or employee signs a statement affirming
that the officer or employee is covered under another health
insurance or health care policy, contract, or plan in the case of
a health benefit, or a life insurance policy in the case of a life
insurance benefit, and setting forth the name of the employer, if
any, that sponsors the coverage, the name of the carrier that
provides the coverage, and an identifying number of the applicable
policy, contract, or plan.
(B) In addition to providing the benefits to township
officers and employees under section 505.60, 505.601, or 505.602
of the Revised Code, a board of township trustees may offer a
health and wellness benefit program through which the township
provides a benefit or incentive to township officers, employees,
and their immediate dependents to maintain a healthy lifestyle,
including, but not limited to, programs to encourage healthy
eating and nutrition, exercise and physical activity, weight
control or the elimination of obesity, and cessation of smoking or
alcohol use.
(C) The township fiscal officer may deduct from a township
employee's salary or wages the amount authorized to be paid by the
employee for one or more qualified benefits available under
section 125 of the "Internal Revenue Code of 1986," 26 U.S.C. 125,
and under the sections listed in division (B) of this section, if
the employee authorizes in writing that the township fiscal
officer may deduct that amount from the employee's salary or
wages, and the benefit is offered to the employee on a group basis
and at least ten per cent of the township employees voluntarily
elect to participate in the receipt of that benefit. The township
fiscal officer may issue warrants for amounts deducted under this
division to pay program administrators or other insurers for
benefits authorized under this section or those sections listed in
division (B) of this section.
Sec. 3917.04. (A)(1) If any employee of a political
subdivision or district of this state, or of an institution
supported in whole or in part by public funds, authorizes in
writing the proper officer of the political subdivision, district,
or institution, of which the individual is an employee to deduct
from the employee's salary or wages the premium or portion of the
premium agreed to be paid by the employee to an insurer authorized
to do business in the state for life, endowment, accident, health,
or health and accident insurance, annuities, or hospitalization
insurance, or salary savings plan, the political subdivision,
district, or institution of which the individual is an employee
may deduct from the employee's salary or wages the premium or
portion of the premium agreed to be paid by that employee and pay
it to the insurer, provided that life, endowment, accident,
health, health and accident, and hospitalization insurance is
offered to the employee on a group basis and also that at least
ten per cent of the employees at any institution, or of any
political subdivision, or in any department, agency, bureau,
district, commission, or board voluntarily elect to participate in
that group insurance.
Division (A)(1) of this section does not apply to employees
paid by warrant of the director of budget and management.
(2) The proper officer of a political subdivision, district,
or institution of which an individual is an employee may issue
warrants covering salary or wage deductions that have been
authorized by the employee in favor of the insurer and in the
amount so authorized by the employee.
(B)(1) The department of administrative services shall only
offer employees paid by warrant of the director of budget and
management voluntary supplemental benefit plans that are selected
through a state-administered request for proposals process. If an
employee authorizes the director of administrative services, in
writing, to deduct the premium or a portion of the premium agreed
to be paid by the employee to a voluntary supplemental benefit
plan provider from the employee's salary or wages, the director
may deduct this amount from the employee's salary or wages and pay
it to the provider. Only those employees enrolled in a voluntary
supplemental benefit plan on or before the effective date of this
amendment June 30, 2006, may continue to participate in a plan
that was not selected through a state-administered request for
proposals process.
(2) The director of budget and management may issue warrants
covering salary or wage deductions that have been authorized by
employees paid by warrant of the director in favor of the
voluntary supplemental benefit plan provider in the amount
authorized by those employees.
(C) A county auditor may deduct from a county employee's
salary or wages the amount authorized to be paid by the employee
for one or more qualified benefits available under section 125 of
the "Internal Revenue Code of 1986," 26 U.S.C. 125, and other
benefits authorized under section 305.171 of the Revised Code, if
the employee authorizes in writing that the county auditor may
deduct that amount from the employee's salary or wages, and the
benefit is offered to the employee on a group basis and at least
ten per cent of the county employees voluntarily elect to
participate in the receipt of that benefit.
The county auditor may issue warrants for amounts deducted
under this division to pay program administrators or other
insurers for benefits authorized under this section.
Sec. 4931.41. (A)(1) A countywide 9-1-1 system shall include
all of the territory of the townships and municipal corporations
in the county and any portion of such a municipal corporation that
extends into an adjacent county.
(2) The system shall exclude any territory served by a
wireline service provider that is not capable of reasonably
meeting the technical and economic requirements of providing the
wireline telephone network portion of the countywide system for
that territory. The system shall exclude from enhanced 9-1-1 any
territory served by a wireline service provider that is not
capable of reasonably meeting the technical and economic
requirements of providing the wireline telephone network portion
of enhanced 9-1-1 for that territory. If a 9-1-1 planning
committee and a wireline service provider do not agree on whether
the provider is so capable, the committee shall notify the public
utilities commission, and the commission shall determine whether
the wireline service provider is so capable. The committee shall
ascertain whether such disagreement exists before making its
implementation proposal under division (A) of section 4931.43 of
the Revised Code. The commission's determination shall be in the
form of an order. No final plan shall require a wireline service
provider to provide the wireline telephone network portion of a
9-1-1 system that the commission has determined the provider is
not reasonably capable of providing.
(B) A countywide 9-1-1 system may be a basic or enhanced
9-1-1 system, or a combination of the two, and shall be for the
purpose of providing both wireline 9-1-1 and wireless 9-1-1.
(C) Every emergency service provider that provides emergency
service within the territory of a countywide 9-1-1 system shall
participate in the countywide system.
(D)(1) Each public safety answering point shall be operated
by a subdivision or a regional council of governments and shall be
operated constantly.
(2) A subdivision or a regional council of governments that
operates a public safety answering point shall pay all of the
costs associated with establishing, equipping, furnishing,
operating, and maintaining that facility and shall allocate those
costs among itself and the subdivisions served by the answering
point based on the allocation formula in a final plan. The
wireline service provider or other entity that provides or
maintains the customer premises equipment shall bill the operating
subdivision or the operating regional council of governments for
the cost of providing such equipment, or its maintenance. A
wireless service provider and a subdivision or regional council of
governments operating a public safety answering point may enter
into a service agreement for providing wireless enhanced 9-1-1
pursuant to a final plan adopted under sections 4931.40 to 4931.70
of the Revised Code.
(E) Except to the extent provided in a final plan that
provides for funding of a 9-1-1 system in part through charges
imposed under section 4931.51 of the Revised Code, each
subdivision served by a public safety answering point shall pay
the subdivision or regional council of governments that operates
the answering point the amount computed in accordance with the
allocation formula set forth in the final plan.
(F) Notwithstanding any other provision of law, the purchase
or other acquisition, installation, and maintenance of the
telephone network for a 9-1-1 system and the purchase or other
acquisition, installation, and maintenance of customer premises
equipment at a public safety answering point made in compliance
with a final plan or an agreement under section 4931.48 of the
Revised Code, including customer premises equipment used to
provide wireless enhanced 9-1-1, are not subject to any
requirement of competitive bidding.
(G) Each emergency service provider participating in a
countywide 9-1-1 system shall maintain a telephone number in
addition to 9-1-1.
(H) Whenever a final plan provides for the implementation of
basic 9-1-1, the planning committee shall so notify the public
utilities commission, which shall determine whether the wireline
service providers serving the territory covered by the plan are
capable of reasonably meeting the technical and economic
requirements of providing the wireline telephone network portion
of an enhanced 9-1-1 system. The determination shall be made
solely for purposes of division (C)(2) of section 4931.47 of the
Revised Code.
(I) If the public safety answering point personnel reasonably
determine that a 9-1-1 call is not an emergency, the personnel
shall provide the caller with the telephone number of an
appropriate subdivision agency as applicable.
(J) A final plan adopted under sections 4931.40 to 4931.70 of
the Revised Code, or an agreement under section 4931.48 of the
Revised Code, may provide that, by further agreement included in
the plan or agreement, the state highway patrol or one or more
public safety answering points of another 9-1-1 system is the
public safety answering point or points for the provision of
wireline or wireless 9-1-1 for all or part of the territory of the
9-1-1 system established under the plan or agreement. In that
event, the subdivision for which the wireline or wireless 9-1-1 is
provided as named in the agreement shall be deemed the subdivision
operating the public safety answering point or points for purposes
of sections 4931.40 to 4931.70 of the Revised Code, except that,
for the purpose of division (D)(2) of this section, that
subdivision shall pay only so much of the costs of establishing,
equipping, furnishing, operating, or maintaining any such public
safety answering point as are specified in the agreement with the
patrol or other system.
(K) A final plan for the provision of wireless enhanced 9-1-1
shall provide that any wireless 9-1-1 calls routed to a state
highway patrol-operated public safety answering point by default,
due to a wireless service provider so routing all such calls of
its subscribers without prior permission, are instead to be routed
as provided under the plan. Upon the implementation of countywide
wireless enhanced 9-1-1 pursuant to a final plan, the state
highway patrol shall cease any functioning as a public safety
answering point providing wireless 9-1-1 within the territory
covered by the countywide 9-1-1 system so established, unless the
patrol functions as a public safety answering point providing
wireless enhanced 9-1-1 pursuant to an agreement included in the
plan as authorized under division (J) of this section.
Sec. 4931.43. (A) The 9-1-1 planning committee shall prepare
a proposal on the implementation of a countywide 9-1-1 system and
shall hold a public meeting on the proposal to explain the system
to and receive comments from public officials. At least thirty but
not more than sixty days before the meeting, the committee shall
send a copy of the implementation proposal and written notice of
the meeting:
(1) By certified mail, to the board of county commissioners,
the legislative authority of each municipal corporation in the
county, and to the board of trustees of each township in the
county; and
(2) To the board of trustees, directors, or park
commissioners of each subdivision that will be served by a public
safety answering point under the plan.
(B) The proposal and the final plan adopted by the committee
shall specify:
(1) Which telephone companies serving customers in the county
and, as authorized in division (A)(1) of section 4931.41 of the
Revised Code, in an adjacent county will participate in the 9-1-1
system;
(2) The location and number of public safety answering
points; how they will be connected to a company's telephone
network; from what geographic territory each will receive 9-1-1
calls; whether basic or enhanced 9-1-1 service will be provided
within such territory; what subdivisions will be served by the
answering point; and whether an answering point will respond to
calls by directly dispatching an emergency service provider, by
relaying a message to the appropriate provider, or by transferring
the call to the appropriate provider;
(3) Which subdivision or regional council of governments will
establish, equip, furnish, operate, and maintain a particular
public safety answering point;
(4) A projection of the initial cost of establishing,
equipping, and furnishing and of the annual cost of the first five
years of operating and maintaining each public safety answering
point;
(5) Whether the cost of establishing, equipping, furnishing,
operating, or maintaining each public safety answering point
should be funded through charges imposed under section 4931.51 of
the Revised Code or will be allocated among the subdivisions
served by the answering point and, if any such cost is to be
allocated, the formula for so allocating it;
(6) How each emergency service provider will respond to a
misdirected call.
(C) Following the meeting required by this section, the 9-1-1
planning committee may modify the implementation proposal and, no
later than nine months after the resolution authorized by section
4931.42 of the Revised Code is adopted, may adopt, by majority
vote, a final plan for implementing a countywide 9-1-1 system. If
a planning committee and wireline service provider do not agree on
whether the wireline service provider is capable of providing the
wireline telephone network as described under division (A) of
section 4931.41 of the Revised Code and the planning committee
refers that question to the public utilities commission, the
commission may extend the nine-month deadline established by this
division to twelve months. Immediately on completion of the plan,
the committee shall send a copy of the final plan:
(1) By certified mail to the board of county commissioners of
the county, to the legislative authority of each municipal
corporation in the county, and to the board of township trustees
of each township in the county; and
(2) To the board of trustees, directors, or park
commissioners of each subdivision that will be served by a public
safety answering point under the plan.
(D) If the committee has not adopted a final plan on or
before the deadline in division (C) of this section, the committee
shall cease to exist. A new 9-1-1 planning committee may be
convened in the manner established in section 4931.42 of the
Revised Code to develop an implementation proposal and final plan
in accordance with the requirements of sections 4931.42 to 4931.44
of the Revised Code.
Sec. 4931.44. (A) Within sixty days after receipt of the
final plan pursuant to division (C) of section 4931.43 of the
Revised Code, the board of county commissioners of the county and
the legislative authority of each municipal corporation in the
county and of each township whose territory is proposed to be
included in a countywide 9-1-1 system shall act by resolution to
approve or disapprove the plan, except that, with respect to a
final plan that provides for funding of the 9-1-1 system in part
through charges imposed under section 4931.51 of the Revised Code,
the board of county commissioners shall not act by resolution to
approve or disapprove the plan until after a resolution adopted
under section 4931.51 of the Revised Code has become effective as
provided in division (D) of that section. A municipal corporation
or township whose territory is proposed to be included in the
system includes any municipal corporation or township in which a
part of its territory is excluded pursuant to division (A)(2) of
section 4931.41 of the Revised Code. Each such authority
immediately shall notify the board of county commissioners in
writing of its approval or disapproval of the final plan. Failure
by a board or legislative authority to notify the board of county
commissioners of approval or disapproval within such sixty-day
period shall be deemed disapproval by the board or authority.
(B) As used in this division, "county's population" excludes
the population of any municipal corporation or township that,
under the plan, is completely excluded from 9-1-1 service in the
county's final plan. A countywide plan is effective if all of the
following entities approve the plan in accordance with this
section:
(1) The board of county commissioners;
(2) The legislative authority of a municipal corporation that
contains at least thirty per cent of the county's population, if
any;
(3) The legislative authorities of municipal corporations and
townships that contain at least sixty per cent of the county's
population or, if the plan has been approved by a municipal
corporation that contains at least sixty per cent of the county's
population, by the legislative authorities of municipal
corporations and townships that contain at least seventy-five per
cent of the county's population.
(C) After a countywide plan approved in accordance with this
section is adopted, all of the telephone companies and,
subdivisions, and regional councils of governments included in the
plan are subject to the specific requirements of the plan and to
sections 4931.40 to 4931.70 of the Revised Code.
Sec. 4931.45. (A) An amended final plan is required for any
of the following purposes:
(1) Expanding the territory included in the countywide 9-1-1
system;
(2) Upgrading any part or all of a system from basic to
enhanced wireline 9-1-1;
(3) Adjusting the territory served by a public safety
answering point;
(4) Permitting a regional council of governments to operate a
public safety answering point;
(5) Represcribing the funding of public safety answering
points as between the alternatives set forth in division (B)(5) of
section 4931.43 of the Revised Code;
(5)(6) Providing for wireless enhanced 9-1-1;
(6)(7) Adding a telephone company as a participant in a
countywide 9-1-1 system after the implementation of wireline 9-1-1
or wireless enhanced 9-1-1;
(7)(8) Providing that the state highway patrol or one or more
public safety answering points of another 9-1-1 system function as
a public safety answering point or points for the provision of
wireline or wireless 9-1-1 for all or part of the territory of the
system established under the final plan, as contemplated under
division (J) of section 4931.41 of the Revised Code;
(8)(9) Making any other necessary adjustments to the plan.
(B) Except as otherwise provided in division (C) of this
section, a final plan shall be amended in the manner provided for
adopting a final plan under sections 4931.42 to 4931.44 of the
Revised Code, including convening a 9-1-1 planning committee and
developing a proposed amended plan prior to adopting an amended
final plan.
(C)(1) To amend a final plan for the purpose described in
division (A)(6)(7) of this section, an entity that wishes to be
added as a participant in a 9-1-1 system shall file a written
letter of that intent with the board of county commissioners of
the county that approved the final plan. The final plan is deemed
amended upon the filing of that letter. The entity that files the
letter shall send written notice of that filing to all
subdivisions, regional councils of governments, and telephone
companies participating in the system.
(2) An amendment to a final plan for a purpose set forth in
division (A)(1), (3), (5)(6), or (8)(9) of this section may be
made by an addendum approved by a majority of the 9-1-1 planning
committee. The board of county commissioners shall call a meeting
of the 9-1-1 planning committee for the purpose of considering an
addendum pursuant to this division.
(3) Adoption of any resolution under section 4931.51 of the
Revised Code pursuant to a final plan that both has been adopted
and provides for funding through charges imposed under that
section is not an amendment of a final plan for the purpose of
this division.
(D) When a final plan is amended for a purpose described in
division (A)(1), (2), or (6)(7) of this section, sections 4931.47
and 5733.55 of the Revised Code apply with respect to the receipt
of the nonrecurring and recurring rates and charges for the
wireline telephone network portion of the 9-1-1 system.
Sec. 4931.49. (A)(1) The state, the state highway patrol, or
a subdivision, or a regional council of governments participating
in a 9-1-1 system established under sections 4931.40 to 4931.70 of
the Revised Code and any officer, agent, employee, or independent
contractor of the state, the state highway patrol, or such a
participating subdivision or regional council of governments is
not liable in damages in a civil action for injuries, death, or
loss to persons or property arising from any act or omission,
except willful or wanton misconduct, in connection with
developing, adopting, or approving any final plan or any agreement
made under section 4931.48 of the Revised Code or otherwise
bringing into operation the 9-1-1 system pursuant to sections
4931.40 to 4931.70 of the Revised Code.
(2) The Ohio 9-1-1 council, the wireless 9-1-1 advisory
board, and any member of that council or board are not liable in
damages in a civil action for injuries, death, or loss to persons
or property arising from any act or omission, except willful or
wanton misconduct, in connection with the development or operation
of a 9-1-1 system established under sections 4931.40 to 4931.70 of
the Revised Code.
(B) Except as otherwise provided in section 4765.49 of the
Revised Code, an individual who gives emergency instructions
through a 9-1-1 system established under sections 4931.40 to
4931.70 of the Revised Code, and the principals for whom the
person acts, including both employers and independent contractors,
public and private, and an individual who follows emergency
instructions and the principals for whom that person acts,
including both employers and independent contractors, public and
private, are not liable in damages in a civil action for injuries,
death, or loss to persons or property arising from the issuance or
following of emergency instructions, except where the issuance or
following of the instructions constitutes willful or wanton
misconduct.
(C) Except for willful or wanton misconduct, a telephone
company, and any other installer, maintainer, or provider, through
the sale or otherwise, of customer premises equipment, and their
respective officers, directors, employees, agents, and suppliers
are not liable in damages in a civil action for injuries, death,
or loss to persons or property incurred by any person resulting
from any of the following:
(1) Such an entity's or its officers', directors',
employees', agents', or suppliers' participation in or acts or
omissions in connection with participating in or developing,
maintaining, or operating a 9-1-1 system, whether that system is
established pursuant to sections 4931.40 to 4931.70 of the Revised
Code or otherwise in accordance with schedules regarding 9-1-1
systems filed with the public utilities commission pursuant to
section 4905.30 of the Revised Code by a telephone company that is
a wireline service provider;
(2) Such an entity's or its officers', directors',
employees', agents', or suppliers' provision of assistance to a
public utility, municipal utility, or state or local government as
authorized by divisions (F)(4) and (5) of this section.
(D) No person shall knowingly use the telephone number of a
9-1-1 system established under sections 4931.40 to 4931.70 of the
Revised Code to report an emergency if the person knows that no
emergency exists.
(E) No person shall knowingly use a 9-1-1 system for a
purpose other than obtaining emergency service.
(F) No person shall disclose or use any information
concerning telephone numbers, addresses, or names obtained from
the data base that serves the public safety answering point of a
9-1-1 system established under sections 4931.40 to 4931.70 of the
Revised Code, except for any of the following purposes or under
any of the following circumstances:
(1) For the purpose of the 9-1-1 system;
(2) For the purpose of responding to an emergency call to an
emergency service provider;
(3) In the circumstance of the inadvertent disclosure of such
information due solely to technology of the wireline telephone
network portion of the 9-1-1 system not allowing access to the
data base to be restricted to 9-1-1 specific answering lines at a
public safety answering point;
(4) In the circumstance of access to a data base being given
by a telephone company that is a wireline service provider to a
public utility or municipal utility in handling customer calls in
times of public emergency or service outages. The charge, terms,
and conditions for the disclosure or use of such information for
the purpose of such access to a data base shall be subject to the
jurisdiction of the public utilities commission.
(5) In the circumstance of access to a data base given by a
telephone company that is a wireline service provider to a state
and local government in warning of a public emergency, as
determined by the public utilities commission. The charge, terms,
and conditions for the disclosure or use of that information for
the purpose of access to a data base is subject to the
jurisdiction of the public utilities commission.
Sec. 4931.50. (A) The attorney general, upon request of the
public utilities commission or on the attorney general's own
initiative, shall begin proceedings against a telephone company
that is a wireline service provider to enforce compliance with
sections 4931.40 to 4931.70 of the Revised Code or with the terms,
conditions, requirements, or specifications of a final plan or of
an agreement under section 4931.48 of the Revised Code as to
wireline or wireless 9-1-1.
(B) The attorney general, upon the attorney general's own
initiative, or any prosecutor, upon the prosecutor's initiative,
shall begin proceedings against a subdivision or a regional
council of governments as to wireline or wireless 9-1-1 to enforce
compliance with sections 4931.40 to 4931.70 of the Revised Code or
with the terms, conditions, requirements, or specifications of a
final plan or of an agreement under section 4931.48 of the Revised
Code as to wireline or wireless 9-1-1.
Sec. 4931.64. (A) Prior to the first disbursement under this
section and annually thereafter not later than the twenty-fifth
day of January, until the wireless 9-1-1 government assistance
fund is depleted, the Ohio 9-1-1 coordinator shall do both of the
following for the purposes of division (B) of this section:
(1) Determine, for a county that has adopted a final plan
under sections 4931.40 to 4931.70 of the Revised Code for the
provision of wireless enhanced 9-1-1 within the territory covered
by the countywide 9-1-1 system established under the plan, the
number of wireless telephone numbers assigned to wireless service
subscribers that have billing addresses within the county. That
number shall be adjusted between any two counties so that the
number of wireless telephone numbers assigned to wireless service
subscribers who have billing addresses within any portion of a
municipal corporation that territorially lies primarily in one of
the two counties but extends into the other county is added to the
number already determined for that primary county and subtracted
for the other county.
(2) Determine each county's proportionate share of the
wireless 9-1-1 government assistance fund for the ensuing calendar
year on the basis set forth in division (B) of this section;
estimate the ensuing calendar year's fund balance; compute each
such county's estimated proceeds for the ensuing calendar year
based on its proportionate share and the estimated fund balance;
and certify such amount of proceeds to the county auditor of each
such county.
(B) The Ohio 9-1-1 coordinator, in accordance with this
division and not later than the last day of each month, shall
disburse the amount credited as remittances to the wireless 9-1-1
government assistance fund during the second preceding month, plus
any accrued interest on the fund. Such a disbursement shall be
paid to each county treasurer. The amount to be so disbursed
monthly to a particular county shall be a proportionate share of
the wireless 9-1-1 government assistance fund balance based on the
ratio between the following:
(1) The number of wireless telephone numbers determined for
the county by the coordinator pursuant to division (A) of this
section;
(2) The total number of wireless telephone numbers assigned
to subscribers who have billing addresses within this state. To
the extent that the fund balance permits, the disbursements to
each county shall total at least ninety thousand dollars annually.
(C)(1) Each county that has not adopted a final plan for the
provision of wireless enhanced 9-1-1 under sections 4931.40 to
4931.70 of the Revised Code shall be deemed as having done so for
the purposes of making the determinations under divisions (A)(1)
and (2) of this section.
(2) For each county described in division (C)(1) of this
section, the coordinator shall retain in the wireless 9-1-1
government assistance fund an amount equal to what would otherwise
be paid as the county's disbursements under division (B) of this
section if it had adopted such a final plan, plus any related
accrued interest, to be set aside for that county. If the board of
county commissioners notifies the coordinator prior to January 1,
2010, that a final plan for the provision of wireless enhanced
9-1-1 has been adopted, the coordinator shall disburse and pay to
the county treasurer, not later than the last day of the month
following the month the notification is made, the total amount so
set aside for the county plus any related accrued interest. As of
January 1, 2010, any money and interest so retained and not
disbursed as authorized under this division shall be available for
disbursement only as provided in division (B) of this section.
(D) Immediately upon receipt by a county treasurer of a
disbursement under division (B) or (C) of this section, the county
shall disburse, in accordance with the allocation formula set
forth in the final plan, the amount the county so received to any
other subdivisions in the county and any regional councils of
governments in the county that pay the costs of a public safety
answering point providing wireless enhanced 9-1-1 under the plan.
(E) Nothing in sections 4931.40 to 4931.70 of the Revised
Code affects the authority of a subdivision operating or served by
a public safety answering point of a 9-1-1 system or a regional
council of governments operating a public safety answering point
of a 9-1-1 system to use, as provided in the final plan for the
system or in an agreement under section 4931.48 of the Revised
Code, any other authorized revenue of the subdivision or the
regional council of governments for the purposes of providing
basic or enhanced 9-1-1.
Sec. 4931.65. Except as otherwise provided in section
4931.651 of the Revised Code:
(A) A countywide 9-1-1 system receiving a disbursement under
section 4931.64 of the Revised Code shall provide countywide
wireless enhanced 9-1-1 in accordance with sections 4931.40 to
4931.70 of the Revised Code beginning as soon as reasonably
possible after receipt of the first disbursement or, if that
service is already implemented, shall continue to provide such
service. Except as provided in divisions (B) and (C) of this
section, a disbursement shall be used solely for the purpose of
paying either or both of the following:
(1) Any costs of designing, upgrading, purchasing, leasing,
programming, installing, testing, or maintaining the necessary
data, hardware, software, and trunking required for the public
safety answering point or points of the 9-1-1 system to provide
wireless enhanced 9-1-1, which costs are incurred before or on or
after May 6, 2005, and consist of such additional costs of the
9-1-1 system over and above any costs incurred to provide wireline
9-1-1 or to otherwise provide wireless enhanced 9-1-1. Annually,
up to twenty-five thousand dollars of the disbursements received
on or after January 1, 2009, may be applied to data, hardware, and
software that automatically alerts personnel receiving a 9-1-1
call that a person at the subscriber's address or telephone number
may have a mental or physical disability, of which that personnel
shall inform the appropriate emergency service provider. On or
after the provision of technical and operational standards
pursuant to division (D)(1) of section 4931.68 of the Revised
Code, a regional council of governments operating a public safety
answering point or a subdivision shall consider the standards
before incurring any costs described in this division.
(2) Any costs of training the staff of the public safety
answering point or points to provide wireless enhanced 9-1-1,
which costs are incurred before or on or after May 6, 2005.
(B) Beginning one year following the imposition of the
wireless 9-1-1 charge under section 4931.61 of the Revised Code, a
subdivision or a regional council of governments that certifies to
the Ohio 9-1-1 coordinator that it has paid the costs described in
divisions (A)(1) and (2) of this section and is providing
countywide wireless enhanced 9-1-1 may use disbursements received
under section 4931.64 of the Revised Code to pay any of its
personnel costs of one or more public safety answering points
providing countywide wireless enhanced 9-1-1.
(C) After receiving its April 2013, disbursement under
section 4931.64 of the Revised Code, a regional council of
governments operating a public safety answering point or a
subdivision may use any remaining balance of disbursements it
received under that section to pay any of its costs of providing
countywide wireless 9-1-1, including the personnel costs of one or
more public safety answering points providing that service.
(D) The costs described in divisions (A), (B), and (C) of
this section may include any such costs payable pursuant to an
agreement under division (J) of section 4931.41 of the Revised
Code.
Sec. 4931.66. (A)(1) A telephone company, the state highway
patrol as described in division (J) of section 4931.41 of the
Revised Code, and each subdivision or regional council of
governments operating one or more public safety answering points
for a countywide system providing wireless 9-1-1, shall provide
the Ohio 9-1-1 coordinator with such information as the
coordinator requests for the purposes of carrying out the
coordinator's duties under sections 4931.60 to 4931.70 of the
Revised Code, including, but not limited to, duties regarding the
collection of the wireless 9-1-1 charge and regarding the
provision of a report or recommendation under section 4931.70 of
the Revised Code.
(2) A wireless service provider shall provide an official,
employee, agent, or representative of a subdivision or regional
council of governments operating a public safety answering point,
or of the state highway patrol as described in division (J) of
section 4931.41 of the Revised Code, with such technical, service,
and location information as the official, employee, agent, or
representative requests for the purpose of providing wireless
9-1-1.
(3) A subdivision or regional council of governments
operating one or more public safety answering points of a 9-1-1
system, and a telephone company, shall provide to the Ohio 9-1-1
council such information as the council requires for the purpose
of carrying out its duties under division (D) of section 4931.68
of the Revised Code.
(B)(1) Any information provided under division (A) of this
section that consists of trade secrets as defined in section
1333.61 of the Revised Code or of information regarding the
customers, revenues, expenses, or network information of a
telephone company shall be confidential and does not constitute a
public record for the purpose of section 149.43 of the Revised
Code.
(2) The public utilities commission, the Ohio 9-1-1
coordinator, and any official, employee, agent, or representative
of the commission, of the state highway patrol as described in
division (J) of section 4931.41 of the Revised Code, or of a
subdivision
or regional council of governments operating a public
safety answering point, while acting or claiming to act in the
capacity of the commission or coordinator or such official,
employee, agent, or representative, shall not disclose any
information provided under division (A) of this section regarding
a telephone company's customers, revenues, expenses, or network
information. Nothing in division (B)(2) of this section precludes
any such information from being aggregated and included in any
report required under section 4931.70 or division (D)(2) of
section 4931.69 of the Revised Code, provided the aggregated
information does not identify the number of any particular
company's customers or the amount of its revenues or expenses or
identify a particular company as to any network information.
Sec. 5703.57. (A) As used in this section, "Ohio business
gateway" has the same meaning as in section 718.051 of the Revised
Code.
(B) There is hereby created the Ohio business gateway
steering committee to direct the continuing development of the
Ohio business gateway and to oversee its operations. The committee
shall provide general oversight regarding operation of the Ohio
business gateway and shall recommend to the department of
administrative services enhancements that will improve the Ohio
business gateway. The committee shall consider all banking,
technological, administrative, and other issues associated with
the Ohio business gateway and shall make recommendations regarding
the type of reporting forms or other tax documents to be filed
through the Ohio business gateway.
(C) The committee shall consist of:
(1) The following members, appointed by the governor with the
advice and consent of the senate:
(a) Not more than two four representatives of the business
community;
(b) Not more than three representatives of municipal tax
administrators; and
(c) Not more than two tax practitioners.
(2) The following ex officio members:
(a) The director or other highest officer of each state
agency that has tax reporting forms or other tax documents filed
with it through the Ohio business gateway or the director's
designee;
(b) The secretary of state or the secretary of state's
designee;
(c) The treasurer of state or the treasurer of state's
designee;
(d) The director of budget and management or the director's
designee;
(e) The state chief information officer or the officer's
designee;
(f) The tax commissioner or the tax commissioner's designee;
and
(g) The director of development or the director's designee.
An appointed member shall serve until the member resigns or
is removed by the governor. Vacancies shall be filled in the same
manner as original appointments.
(D) A vacancy on the committee does not impair the right of
the other members to exercise all the functions of the committee.
The presence of a majority of the members of the committee
constitutes a quorum for the conduct of business of the committee.
The concurrence of at least a majority of the members of the
committee is necessary for any action to be taken by the
committee. On request, each member of the committee shall be
reimbursed for the actual and necessary expenses incurred in the
discharge of the member's duties.
(E) The committee is a part of the department of taxation for
administrative purposes.
(F) Each year, the governor shall select a member of the
committee to serve as chairperson. The chairperson shall appoint
an official or employee of the department of taxation to act as
the committee's secretary. The secretary shall keep minutes of the
committee's meetings and a journal of all meetings, proceedings,
findings, and determinations of the committee.
(G) The committee shall may hire professional, technical, and
clerical staff needed to support its activities.
(H) The committee shall meet as often as necessary to perform
its duties.
Sec. 5705.13. (A) A taxing authority of a subdivision, by
resolution or ordinance, may establish reserve balance accounts to
accumulate currently available resources for the following
purposes:
(1) To stabilize subdivision budgets against cyclical changes
in revenues and expenditures;
(2) Except as otherwise provided by this section, to provide
for the payment of claims and deductibles under a an individual or
joint self-insurance program for the subdivision, if the
subdivision is permitted by law to establish such a program;
(3) To provide for the payment of claims, assessments, and
deductibles under a self-insurance program, individual
retrospective ratings plan, group rating plan, group retrospective
rating plan, medical only program, deductible plan, or large
deductible plan for workers' compensation.
The ordinance or resolution establishing a reserve balance
account shall state the purpose for which the account is
established, the fund in which the account is to be established,
and the total amount of money to be reserved in the account.
A subdivision that participates in a risk-sharing pool, by
which governments pool risks and funds and share in the costs of
losses, shall not establish a reserve balance account to provide
self-insurance for the subdivision.
Not more than one reserve balance account may be established
for each of the purposes permitted under divisions (A)(2) and (3)
of this section. Money to the credit of a reserve balance account
may be expended only for the purpose for which the account was
established.
A reserve balance account established for the purpose
described in division (A)(1) of this section may be established in
the general fund or in one or more special funds for operating
purposes of the subdivision. The amount of money to be reserved in
such an account in any fiscal year shall not exceed five per cent
of the revenue credited in the preceding fiscal year to the fund
in which the account is established, or, in the case of a reserve
balance account of a county or of a township, the greater of that
amount or one-sixth of the expenditures during the preceding
fiscal year from the fund in which the account is established.
Subject to division (G) of section 5705.29 of the Revised Code,
any reserve balance in an account established under division
(A)(1) of this section shall not be considered part of the
unencumbered balance or revenue of the subdivision under division
(A) of section 5705.35 or division (A)(1) of section 5705.36 of
the Revised Code.
At any time, a taxing authority of a subdivision, by
resolution or ordinance, may reduce or eliminate the reserve
balance in a reserve balance account established for the purpose
described in division (A)(1) of this section.
A reserve balance account established for the purpose
described in division (A)(2) or (3) of this section shall be
established in the general fund of the subdivision or by the
establishment of a separate internal service fund established to
account for the operation of the an individual or joint
self-insurance or retrospective ratings plan program described in
division (A)(2) of this section or a workers' compensation program
or plan described in division (A)(3) of this section, and shall be
based on sound actuarial principles. The total amount of money in
a reserve balance account for self-insurance may be expressed in
dollars or as the amount determined to represent an adequate
reserve according to sound actuarial principles.
A taxing authority of a subdivision, by resolution or
ordinance, may rescind a reserve balance account established under
this division. If a reserve balance account is rescinded, money
that has accumulated in the account shall be transferred to the
fund or funds from which the money originally was transferred.
(B) A taxing authority of a subdivision, by resolution or
ordinance, may establish a special revenue fund for the purpose of
accumulating resources for the payment of accumulated sick leave
and vacation leave, and for payments in lieu of taking
compensatory time off, upon the termination of employment or the
retirement of officers and employees of the subdivision. The
special revenue fund may also accumulate resources for payment of
salaries during any fiscal year when the number of pay periods
exceeds the usual and customary number of pay periods.
Notwithstanding sections 5705.14, 5705.15, and 5705.16 of the
Revised Code, the taxing authority, by resolution or ordinance,
may transfer money to the special revenue fund from any other fund
of the subdivision from which such payments may lawfully be made.
The taxing authority, by resolution or ordinance, may rescind a
special revenue fund established under this division. If a special
revenue fund is rescinded, money that has accumulated in the fund
shall be transferred to the fund or funds from which the money
originally was transferred.
(C) A taxing authority of a subdivision, by resolution or
ordinance, may establish a capital projects fund for the purpose
of accumulating resources for the acquisition, construction, or
improvement of fixed assets of the subdivision. For the purposes
of this section, "fixed assets" includes motor vehicles. More than
one capital projects fund may be established and may exist at any
time. The ordinance or resolution shall identify the source of the
money to be used to acquire, construct, or improve the fixed
assets identified in the resolution or ordinance, the amount of
money to be accumulated for that purpose, the period of time over
which that amount is to be accumulated, and the fixed assets that
the taxing authority intends to acquire, construct, or improve
with the money to be accumulated in the fund.
A taxing authority of a subdivision shall not accumulate
money in a capital projects fund for more than ten years after the
resolution or ordinance establishing the fund is adopted. If the
subdivision has not entered into a contract for the acquisition,
construction, or improvement of fixed assets for which money was
accumulated in such a fund before the end of that ten-year period,
the fiscal officer of the subdivision shall transfer all money in
the fund to the fund or funds from which that money originally was
transferred or the fund that originally was intended to receive
the money.
A taxing authority of a subdivision, by resolution or
ordinance, may rescind a capital projects fund. If a capital
projects fund is rescinded, money that has accumulated in the fund
shall be transferred to the fund or funds from which the money
originally was transferred.
Notwithstanding sections 5705.14, 5705.15, and 5705.16 of the
Revised Code, the taxing authority of a subdivision, by resolution
or ordinance, may transfer money to the capital projects fund from
any other fund of the subdivision that may lawfully be used for
the purpose of acquiring, constructing, or improving the fixed
assets identified in the resolution or ordinance.
Sec. 5713.07. The county auditor, at the time of making the
assessment of real property subject to taxation, shall enter in a
separate list pertinent descriptions of all burying grounds,
public schoolhouses, houses used exclusively for public worship,
institutions of purely public charity, real property used
exclusively for a home for the aged, as defined in section 5701.13
of the Revised Code, public buildings and property used
exclusively for any public purpose, and any other property, with
the lot or tract of land on which such house, institution, public
building, or other property is situated, and which have been
exempted from taxation by either the tax commissioner or auditor
under section 5715.27 of the Revised Code or by the housing
officer under section 3735.67 of the Revised Code. The auditor
shall value such houses, buildings, property, and lots and tracts
of land at their taxable value in the same manner as the auditor
is required to value other real property, designating in each case
the township, municipal corporation, and number of the school
district, or the name or designation of the school, religious
society, or institution to which each house, lot, or tract
belongs. If such property is held and used for other public
purposes, the auditor shall state by whom or how it is held.
Sec. 5713.08. (A) The county auditor shall make a list of
all real and personal property in the auditor's county that is
exempted from taxation. Such list shall show the name of the
owner, the value of the property exempted, and a statement in
brief form of the ground on which such exemption has been granted.
It shall be corrected annually by adding thereto the items of
property which have been exempted during the year, and by striking
therefrom the items which in the opinion of the auditor have lost
their right of exemption and which have been reentered on the
taxable list, but no property shall be struck from the exempt
property list solely because the property has been conveyed to a
single member limited liability company with a nonprofit purpose
from its nonprofit member or because the property has been
conveyed by a single member limited liability company with a
nonprofit purpose to its nonprofit member. No additions shall be
made to such exempt lists and no additional items of property
shall be exempted from taxation without the consent of the tax
commissioner as is provided for in section 5715.27 of the Revised
Code or without the consent of the housing officer under section
3735.67 of the Revised Code, except for property exempted by the
auditor under that section or qualifying agricultural real
property, as defined in section 5709.28 of the Revised Code, that
is enrolled in an agriculture security area that is exempt under
that section. The commissioner may revise at any time the list in
every county so that no property is improperly or illegally
exempted from taxation. The auditor shall follow the orders of the
commissioner given under this section. An abstract of such list
shall be filed annually with the commissioner, on a form approved
by the commissioner, and a copy thereof shall be kept on file in
the office of each auditor for public inspection.
An application for exemption of property shall include a
certificate executed by the county treasurer certifying one of the
following:
(1) That all taxes, interest, and penalties levied and
assessed against the property sought to be exempted have been paid
in full for all of the tax years preceding the tax year for which
the application for exemption is filed, except for such taxes,
interest, and penalties that may be remitted under division (C) of
this section;
(2) That the applicant has entered into a valid delinquent
tax contract with the county treasurer pursuant to division (A) of
section 323.31 of the Revised Code to pay all of the delinquent
taxes, interest, and penalties charged against the property,
except for such taxes, interest, and penalties that may be
remitted under division (C) of this section. If the auditor
receives notice under section 323.31 of the Revised Code that such
a written delinquent tax contract has become void, the auditor
shall strike such property from the list of exempted property and
reenter such property on the taxable list. If property is removed
from the exempt list because a written delinquent tax contract has
become void, current taxes shall first be extended against that
property on the general tax list and duplicate of real and public
utility property for the tax year in which the auditor receives
the notice required by division (A) of section 323.31 of the
Revised Code that the delinquent tax contract has become void or,
if that notice is not timely made, for the tax year in which falls
the latest date by which the treasurer is required by such section
to give such notice. A county auditor shall not remove from any
tax list and duplicate the amount of any unpaid delinquent taxes,
assessments, interest, or penalties owed on property that is
placed on the exempt list pursuant to this division.
(3) That a tax certificate has been issued under section
5721.32 or 5721.33 of the Revised Code with respect to the
property that is the subject of the application, and the tax
certificate is outstanding.
(B) If the treasurer's certificate is not included with the
application or the certificate reflects unpaid taxes, penalties,
and interest that may not be remitted, the tax commissioner or
county auditor with whom the application was filed shall notify
the property owner of that fact, and the applicant shall be given
sixty days from the date that notification was mailed in which to
provide the tax commissioner
or county auditor with a corrected
treasurer's certificate. If a corrected treasurer's certificate is
not received within the time permitted, the tax commissioner
or
county auditor does not have authority to consider the tax
exemption application.
(C) Any taxes, interest, and penalties which have become a
lien after the property was first used for the exempt purpose, but
in no case prior to the date of acquisition of the title to the
property by the applicant, may be remitted by the commissioner or
county auditor, except as is provided in division (A) of section
5713.081 of the Revised Code.
(D) Real property acquired by the state in fee simple is
exempt from taxation from the date of acquisition of title or date
of possession, whichever is the earlier date, provided that all
taxes, interest, and penalties as provided in the apportionment
provisions of section 319.20 of the Revised Code have been paid to
the date of acquisition of title or date of possession by the
state, whichever is earlier. The proportionate amount of taxes
that are a lien but not yet determined, assessed, and levied for
the year in which the property is acquired, shall be remitted by
the county auditor for the balance of the year from date of
acquisition of title or date of possession, whichever is earlier.
This section shall not be construed to authorize the exemption of
such property from taxation or the remission of taxes, interest,
and penalties thereon until all private use has terminated.
Sec. 5713.081. (A) No application for real property tax
exemption and tax remission shall be filed with, or considered by,
the tax commissioner or county auditor in which tax remission is
requested for more than three tax years, and the commissioner or
auditor shall not remit more than three years' taxes, penalties,
and interest.
(B) All taxes, penalties, and interest, that have been
delinquent for more than three years, appearing on the general tax
list and duplicate of real property which have been levied and
assessed against parcels of real property owned by the state, any
political subdivision, or any other entity whose ownership of real
property would constitute public ownership, shall be collected by
the county auditor of the county where the real property is
located. Such The auditor shall deduct from each distribution made
by the auditor, the amount necessary to pay the tax delinquency
from any revenues or funds to the credit of the state, any
political subdivision, or any other entity whose ownership of real
property would constitute public ownership thereof, passing under
the auditor's control, or which come into the auditor's
possession, and such deductions shall be made on a continuing
basis until all delinquent taxes, penalties, and interest noted in
this section have been paid.
(C) As used in division (B) of this section, "political
subdivision" includes townships, municipalities, counties, school
districts, boards of education, all state and municipal
universities, park boards, and any other entity whose ownership of
real property would constitute public ownership.
Sec. 5713.082. (A) Whenever the county auditor reenters an
item of property to the tax list as provided in section 5713.08 of
the Revised Code and there has been no conveyance of the property
between separate entities, the auditor shall send notice by
certified mail to the owner of the property that it is now subject
to property taxation as a result of such action. The auditor shall
send the notice at the same time the auditor certifies the real
property tax duplicate to the county treasurer. The notice shall
describe the property and indicate that the owner may reapply for
tax exemption by filing an application for exemption as provided
in section 5715.27 of the Revised Code, and that failure to file
such an application within the proper time period will result in
the owner having to pay the taxes even if the property continued
to be used for an exempt purpose.
(B) If the auditor failed to send the notice required by this
section, and if the owner of the property subsequently files an
application for tax exemption for the property for the current tax
year, the tax commissioner or county auditor may grant exemption
to the property, and the commissioner or auditor shall remit all
taxes and penalties for each prior year since the property was
reentered on the tax list, notwithstanding the provisions of
division (A) of section 5713.081 of the Revised Code.
Sec. 5715.27. (A)(1) Except as provided in division (A)(2)
of this section and in section 3735.67 of the Revised Code, the
owner, a vendee in possession under a purchase agreement or a land
contract, the beneficiary of a trust, or a lessee for an initial
term of not less than thirty years of any property may file an
application with the tax commissioner, on forms prescribed by the
commissioner, requesting that such property be exempted from
taxation and that taxes, interest, and penalties be remitted as
provided in division (C) of section 5713.08 of the Revised Code.
(2) If the property that is the subject of the application
for exemption is any of the following, the application shall be
filed with the county auditor of the county in which the property
is listed for taxation:
(a) A public road or highway;
(b) Property belonging to the federal government of the
United States;
(c) Additions or other improvements to an existing building
or structure that belongs to the state or a political subdivision,
as defined in section 5713.081 of the Revised Code, and that is
exempted from taxation as property used exclusively for a public
purpose;
(d) Property of the boards of trustees and of the housing
commissions of the state universities, the northeastern Ohio
universities college of medicine, and of the state to be exempted
under section 3345.17 of the Revised Code.
(B) The board of education of any school district may request
the tax commissioner or county auditor to provide it with
notification of applications for exemption from taxation for
property located within that district. If so requested, the
commissioner or auditor shall send to the board on a monthly basis
reports that contain sufficient information to enable the board to
identify each property that is the subject of an exemption
application, including, but not limited to, the name of the
property owner or applicant, the address of the property, and the
auditor's parcel number. The commissioner or auditor shall mail
the reports by the fifteenth day of the month following the end of
the month in which the commissioner
or auditor receives the
applications for exemption.
(C) A board of education that has requested notification
under division (B) of this section may, with respect to any
application for exemption of property located in the district and
included in the commissioner's or auditor's most recent report
provided under that division, file a statement with the
commissioner or auditor and with the applicant indicating its
intent to submit evidence and participate in any hearing on the
application. The statements shall be filed prior to the first day
of the third month following the end of the month in which that
application was docketed by the commissioner or auditor. A
statement filed in compliance with this division entitles the
district to submit evidence and to participate in any hearing on
the property and makes the district a party for purposes of
sections 5717.02 to 5717.04 of the Revised Code in any appeal of
the commissioner's or auditor's decision to the board of tax
appeals.
(D) The commissioner or auditor shall not hold a hearing on
or grant or deny an application for exemption of property in a
school district whose board of education has requested
notification under division (B) of this section until the end of
the period within which the board may submit a statement with
respect to that application under division (C) of this section.
The commissioner or auditor may act upon an application at any
time prior to that date upon receipt of a written waiver from each
such board of education, or, in the case of exemptions authorized
by section 725.02, 1728.10, 5709.40, 5709.41, 5709.411, 5709.62,
5709.63, 5709.632, 5709.73, 5709.78, 5709.84, or 5709.88 of the
Revised Code, upon the request of the property owner. Failure of a
board of education to receive the report required in division (B)
of this section shall not void an action of the commissioner or
auditor with respect to any application. The commissioner or
auditor may extend the time for filing a statement under division
(C) of this section.
(E) A complaint may also be filed with the commissioner or
auditor by any person, board, or officer authorized by section
5715.19 of the Revised Code to file complaints with the county
board of revision against the continued exemption of any property
granted exemption by the commissioner or auditor under this
section.
(F) An application for exemption and a complaint against
exemption shall be filed prior to the thirty-first day of December
of the tax year for which exemption is requested or for which the
liability of the property to taxation in that year is requested.
The commissioner or auditor shall consider such application or
complaint in accordance with procedures established by the
commissioner, determine whether the property is subject to
taxation or exempt therefrom, and, if the commissioner makes the
determination, certify the commissioner's findings determination
to the auditor, who. Upon making the determination or receiving
the commissioner's determination, the auditor shall correct the
tax list and duplicate accordingly. If a tax certificate has been
sold under section 5721.32 or 5721.33 of the Revised Code with
respect to property for which an exemption has been requested, the
tax commissioner or auditor shall also certify the findings to the
county treasurer of the county in which the property is located.
(G) Applications and complaints, and documents of any kind
related to applications and complaints, filed with the tax
commissioner or county auditor under this section, are public
records within the meaning of section 149.43 of the Revised Code.
(H) If the commissioner or auditor determines that the use of
property or other facts relevant to the taxability of property
that is the subject of an application for exemption or a complaint
under this section has changed while the application or complaint
was pending, the commissioner or auditor may make the
determination under division (F) of this section separately for
each tax year beginning with the year in which the application or
complaint was filed or the year for which remission of taxes under
division (C) of section 5713.08 of the Revised Code was requested,
and including each subsequent tax year during which the
application or complaint is pending before the commissioner
or
auditor.
Sec. 5717.02. (A) Except as otherwise provided by law,
appeals from final determinations by the tax commissioner of any
preliminary, amended, or final tax assessments, reassessments,
valuations, determinations, findings, computations, or orders made
by the commissioner may be taken to the board of tax appeals by
the taxpayer, by the person to whom notice of the tax assessment,
reassessment, valuation, determination, finding, computation, or
order by the commissioner is required by law to be given, by the
director of budget and management if the revenues affected by such
that decision would accrue primarily to the state treasury, or by
the county auditors of the counties to the undivided general tax
funds of which the revenues affected by
such that decision would
primarily accrue. Appeals from the redetermination by the director
of development under division (B) of section 5709.64 or division
(A) of section 5709.66 of the Revised Code may be taken to the
board of tax appeals by the enterprise to which notice of the
redetermination is required by law to be given. Appeals from a
decision of the tax commissioner or county auditor concerning an
application for a property tax exemption may be taken to the board
of tax appeals by the applicant or by a school district that filed
a statement concerning such
that application under division (C) of
section 5715.27 of the Revised Code. Appeals from a
redetermination by the director of job and family services under
section 5733.42 of the Revised Code may be taken by the person to
which the notice of the redetermination is required by law to be
given under that section.
Such (B) The appeals shall be taken by the filing of a notice
of appeal with the board, and with the tax commissioner if the tax
commissioner's action is the subject of the appeal, with the
county auditor if the county auditor's action is the subject of
the appeal, with the director of development if that director's
action is the subject of the appeal, or with the director of job
and family services if that director's action is the subject of
the appeal. The notice of appeal shall be filed within sixty days
after service of the notice of the tax assessment, reassessment,
valuation, determination, finding, computation, or order by the
commissioner, property tax exemption determination by the
commissioner or the county auditor, or redetermination by the
director has been given as provided in section 5703.37, 5709.64,
5709.66, or 5733.42 of the Revised Code. The notice of
such
appeal may be filed in person or by certified mail, express mail,
or authorized delivery service. If the notice of such appeal is
filed by certified mail, express mail, or authorized delivery
service as provided in section 5703.056 of the Revised Code, the
date of the United States postmark placed on the sender's receipt
by the postal service or the date of receipt recorded by the
authorized delivery service shall be treated as the date of
filing. The notice of appeal shall have attached
thereto to it and
incorporated therein in it by reference a true copy of the notice
sent by the commissioner, county auditor, or director to the
taxpayer, enterprise, or other person of the final determination
or redetermination complained of, and shall also specify the
errors therein complained of, but failure to attach a copy of such
that notice and to incorporate it by reference in the notice of
appeal does not invalidate the appeal.
(C) Upon the filing of a notice of appeal, the tax
commissioner, county auditor, or the director, as appropriate,
shall certify to the board a transcript of the record of the
proceedings before the commissioner, auditor, or director,
together with all evidence considered by the commissioner,
auditor, or director in connection therewith with the proceedings.
Such
Those appeals or applications may be heard by the board at
its office in Columbus or in the county where the appellant
resides, or it may cause its examiners to conduct such
the
hearings and to report to it their findings for affirmation or
rejection.
(D) The board may order the appeal to be heard upon the
record and the evidence certified to it by the commissioner,
county auditor, or director, but upon the application of any
interested party the board shall order the hearing of additional
evidence, and it may make such
an investigation concerning the
appeal as that it considers proper.
Section 2. That existing sections 9.37, 167.03, 305.171,
505.603, 3917.04, 4931.41, 4931.43, 4931.44, 4931.45, 4931.49,
4931.50, 4931.64, 4931.65, 4931.66, 5703.57, 5705.13, 5713.07,
5713.08, 5713.081, 5713.082, 5715.27, and 5717.02 of the Revised
Code are hereby repealed.
Section 3. The amendments by this act to sections 5713.07,
5713.08, 5713.081, 5713.082, 5715.27, and 5717.02 of the Revised
Code apply to applications for exemptions filed for tax year 2011
or thereafter.
Section 4. Section 5713.08 of the Revised Code is presented
in this act as a composite of the section as amended by both Sub.
H.B. 160 and Sub. H.B. 289 of the 127th General Assembly. The
General Assembly, applying the principle stated in division (B) of
section 1.52 of the Revised Code that amendments are to be
harmonized if reasonably capable of simultaneous operation, finds
that the composite is the resulting version of the section in
effect prior to the effective date of the section as presented in
this act.
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