The online versions of legislation provided on this website are not official. Enrolled bills are the final version passed by the Ohio General Assembly and presented to the Governor for signature. The official version of acts signed by the Governor are available from the Secretary of State's Office in the Continental Plaza, 180 East Broad St., Columbus.
|
Am. S. B. No. 321 As Reported by the House State Government and Elections CommitteeAs Reported by the House State Government and Elections Committee
129th General Assembly | Regular Session | 2011-2012 |
| |
Cosponsors:
Senators Patton, LaRose, Seitz, Bacon, Balderson, Burke, Coley, Eklund, Faber, Hite, Hughes, Jones, Kearney, Lehner, Manning, Niehaus, Sawyer, Schiavoni, Tavares, Wagoner
Representatives Combs, Gardner, Lundy
A BILL
To amend sections 133.10, 3375.01, 3375.05, 3375.06,
3375.12, 3375.121, 3375.15, 3375.32, 3375.40,
3375.41, 3375.42, 5705.01, 5705.19, 5705.191,
5705.21, 5705.23, 5705.25, 5705.26, 5705.261,
5705.281, 5705.34, 5705.341, and 5705.49, to enact
section 3375.151, and to repeal section 3375.03 of
the Revised Code to authorize the State Library
Board to establish library districts for
association libraries, to make other changes to
the law governing the organization, governance,
and operation of public libraries, and to declare
an emergency.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. To amend sections 133.10, 3375.01, 3375.05,
3375.06, 3375.12, 3375.121, 3375.15, 3375.32, 3375.40, 3375.41,
3375.42, 5705.01, 5705.19, 5705.191, 5705.21, 5705.23, 5705.25,
5705.26, 5705.261, 5705.281, 5705.34, 5705.341, and 5705.49 and to
enact section 3375.151 of the Revised Code to read as follows:
Sec. 133.10. (A) In anticipation of the collection of
current property tax revenues in and for any fiscal year, the
taxing authority of any subdivision may issue securities, but the
aggregate principal amount of such securities shall not exceed
one-half of the amount that the budget commission estimates the
subdivision will receive from property taxes in that fiscal year
and prior to the last day of the sixth month following the month
in which the securities are issued, other than taxes to be
received for the payment of debt charges or allocated to debt
charges on securities issued pursuant to division (C) of this
section, and less all advances. When a partial, semiannual, or
final property tax settlement is delayed, securities may also be
issued in anticipation of the receipt of property taxes levied or
collected for debt charges to the extent necessary to meet such
debt charges but not in excess of such estimated receipts, less
all advances. The securities issued pursuant to this division (A)
shall mature not later than the last day of the sixth month
following the month in which the securities are issued and in any
case not later than the last day of the fiscal year in which they
are issued.
(B) In anticipation of the collection of current revenues in
and for any fiscal year from any source or combination of sources,
including distributions of any federal or state moneys, other than
the proceeds of property taxes levied by the subdivision, the
taxing authority of any subdivision may issue securities, but the
aggregate principal amount of such securities shall not exceed
one-half of the amount estimated by the fiscal officer to be
received by the subdivision from such sources during the remainder
of such fiscal year, less advances and prior collections.
(C) In anticipation of the collection of current property tax
revenues in and for any fiscal year, the taxing authority of a
county, municipal corporation, township, or school district may
issue securities, but the aggregate principal amount of those
securities and of any securities issued pursuant to division (A)
of this section outstanding at the time of issuance shall not
exceed one-half of the amount that the budget commission estimates
the subdivision will receive from all property taxes that are to
be distributed to the subdivision from all settlements of taxes
that are to be made in the remainder of that fiscal year, other
than taxes to be received for the payment of debt charges, and
less all advances.
(D) When the tax settlement scheduled under division (B) of
section 321.24 of the Revised Code is delayed pursuant to division
(E) of that section, the taxing authority of a school district may
issue property tax anticipation securities against the taxes to be
included in that settlement, but the aggregate principal amount of
all securities outstanding against those taxes shall not exceed
ninety per cent of the amount estimated to be received from that
settlement by the budget commission, other than taxes to be
received for the payment of debt charges, and less all advances.
The securities issued pursuant to this division (D) shall mature
on or before the next ensuing thirty-first day of August.
(E) This division applies to all securities authorized by
this section.
(1) The amounts from the sources anticipated needed to pay
debt charges and financing costs shall be considered appropriated
for that purpose, and other appropriations from those sources by
the taxing authority shall be limited to the balance available
after deducting the amount to pay those debt charges and financing
costs. The portions of those amounts as received and to be applied
to those debt charges shall be deposited and set aside in an
account for the purpose in the bond retirement fund in the amounts
and at the times required to pay those debt charges as provided
for by the authorizing legislation or otherwise provided by law.
(2) Except as otherwise provided in division (H) of this
section, the securities shall not be issued prior to the first day
and, except as otherwise provided in divisions (A) and (D) of this
section, shall mature not later than the last day of the fiscal
year for which the revenues are anticipated.
(3) The proceeds of the principal amount of the securities
shall be used only for the purposes for which the amounts
anticipated were levied, collected, distributed, and appropriated,
and for financing costs related to those securities.
(4) Property taxes include distributions from the state in
payment of credits against or partial exemptions from, or
reduction of, property taxes.
(5) If for any reason debt charges on securities authorized
by this section are not paid by the subdivision in the fiscal year
when due, the taxing authority of the subdivision shall include in
its next annual appropriation measure an amount sufficient to pay
those debt charges, and the county auditor and county treasurer
shall withhold, in a custodial account, amounts due the
subdivision from the sources anticipated until such amount is
accumulated by those officers and they directly pay or provide,
through the paying agent or otherwise, for the payment of those
debt charges.
(F) The authority to issue securities under divisions (A) and
(B) of this section may be exercised by any board of library
trustees of a public library, or board of park commissioners of a
township, to which the budget commission has allotted a share of
the local government fund under section 5747.51 of the Revised
Code or of the public library fund under section 5707.051 5747.48
of the Revised Code.
(G) The taxing authority of a school district issuing
securities under division (A), (C), or (D) of this section shall
in the legislation authorizing the securities affirm the levy of,
or covenant to levy, the anticipated property taxes to be
collected in the following year.
(H) The taxing authority of a school district may issue
securities authorized by this section on or after the tenth day
preceding the first day of the fiscal year for which the revenues
are anticipated; provided, that if the taxing authority of a
school district issues securities authorized by this section prior
to the first day of the fiscal year for which the revenues are
anticipated:
(1) None of the proceeds received by the school district from
the sale of the securities shall be considered available for
appropriation prior to the first day of the fiscal year for which
the revenues are anticipated; and
(2) None of the proceeds received by the school district from
the sale of the securities shall be expended prior to the first
day of the fiscal year for which the revenues are anticipated.
Sec. 3375.01. A state library board is hereby created to be
composed of five members to be appointed by the state board of
education. One member shall be appointed each year for a term of
five years. No one is eligible to membership on the state library
board who is or has been for a year previous to appointment a
member of the state board of education. A member of the state
library board shall not during the member's term of office be a
member of the board of library trustees for any library in any
subdivision in the state. Before entering on official duties, each
member shall subscribe to the official oath of office. All
vacancies on the state library board shall be filled by the state
board of education by appointment for the unexpired term. The
members shall receive no compensation, but shall be paid their
actual and necessary expenses incurred in the performance of their
duties or in the conduct of authorized board business, within or
without the state.
At its regular meeting next prior to the beginning of each
fiscal biennium, the state library board shall elect a president
and vice-president each of whom shall serve for two years or until
a successor is elected and qualified.
The state library board is responsible for the state library
of Ohio and a statewide program of development and coordination of
library services, and its powers include the following:
(A) Maintain the state library, holding custody of books,
periodicals, pamphlets, films, recordings, papers, and other
materials and equipment. The board may purchase or procure from an
insurance company licensed to do business in this state policies
of insurance insuring the members of the board and the officers,
employees, and agents of the state library against liability on
account of damage or injury to persons or property resulting from
any act or omission of the board members, officers, employees, and
agents of the state library in their official capacity.
(B) Accept, receive, administer, and expend, in accordance
with the terms thereof, any moneys, materials, or other aid
granted, appropriated, or made available to it for library
purposes, by the United States, or any of its agencies, or by any
other source, public or private;
(C) Administer such funds as the general assembly may make
available to it for the improvement of public library services,
interlibrary cooperation, or for other library purposes;
(D) Contract with other agencies, organizations, libraries,
library schools, boards of education, universities, public and
private, within or without the state, for library services,
facilities, research, or any allied or related purpose;
(E) In accordance with Chapter 119. of the Revised Code,
approve, disapprove, or modify resolutions for establishment of
county district libraries, and approve, disapprove, or modify
resolutions to determine the boundaries of such districts, along
county lines or otherwise, and approve, disapprove, or modify
resolutions to redefine boundaries, along county lines or
otherwise, where questions subsequently arise as a result of
school district consolidations;
(F) Upon consolidation of two or more school districts and in
accordance with Chapter 119. of the Revised Code, to define and
adjust the boundaries of the new public library district resulting
from such consolidation and to resolve any disputes or questions
pertaining to the boundaries, organization, and operation of the
new library district;
(G) Upon application of one or more boards of library
trustees and in accordance with Chapter 119. of the Revised Code,
to define, amend, define, and adjust the boundaries of the library
districts making such application and the boundaries of adjacent
library districts. A library district boundary change made by the
state library board pursuant to this division shall take effect
sixty days after the day on which two certified copies of the
boundary change order in final form are filed on the same date
with the secretary of state and with the director of the
legislative service commission unless a referendum petition is
filed pursuant to section 3375.03 of the Revised Code.;
(H) Upon application of one or more boards of library
trustees, or upon the state library board's own initiative, and in
accordance with Chapter 119. of the Revised Code, define, amend,
and adjust the boundaries of overlapping library districts to
eliminate areas of overlap;
(I) Upon application of any private corporation or library
association maintaining a free public library prior to September
4, 1947, and in accordance with Chapter 119. of the Revised Code,
define, amend, and adjust the boundaries of a library district for
the private corporation or library association for the sole
purpose of preventing or eliminating areas of overlap with other
library districts in relation to tax levies described in sections
5705.19, 5705.191, and 5705.21 of the Revised Code that are or may
be levied in support of the private corporation or library
association;
(J) Certify its actions relating to boundaries authorized in
this section, to boards of election, taxing authorities, the
boards of trustees of libraries affected, and other appropriate
bodies;
(I)(K) Encourage and assist the efforts of libraries and
local governments to develop mutual and cooperative solutions to
library service problems;
(J)(L) Designate by rule five depository libraries so as to
provide statewide, geographically distributed accessibility to
agency deposits of texts or other materials that have been
incorporated by reference into rules;
(K)(M) Recommend to the governor and to the general assembly
such changes in the law as will strengthen and improve library
services and operations;
(L)(N) In accordance with Chapter 119. of the Revised Code,
adopt such rules as are necessary for the carrying out of any
function imposed on it by law, and provide such rules as are
necessary for its government and the government of its employees.
The board may delegate to the state librarian the management and
administration of any function imposed on it by law.
Sec. 3375.05. (A) The board of trustees of any public library
receiving money from a county's public library fund that desires
to render public library service by means of branches, library
stations, or traveling library service to the inhabitants of any
school district, other than a school district situated within the
territorial boundaries of the subdivision or district over which
said board has jurisdiction of free public library service, may
make application to the state library board before January 1,
2014, upon forms provided by said the board, for the establishment
of such service. Said The application shall set forth the total
number of people being served by said the library on the date of
said the application; an inventory of the books owned by
said the
library; the number of branches, library stations, and traveling
library service maintained by said the library on the date of said
the application; the number and classification of the employees of
said the library, and
such other information as the state library
board deems pertinent. Such The application shall be accompanied
by a financial statement of the library making the application,
covering the two fiscal years next preceding the date of said the
application. Upon
(B) Upon receipt of said the application by the state library
board, the state librarian, or an employee of the state library
board designated by such librarian, shall visit the library making
the application for the purpose of determining whether or not the
establishment of branches, library stations, or traveling library
service as requested in said the application will promote better
library service in the district covered by
said the application.
Upon the completion of such the inspection, the librarian, or the
person designated by the librarian to make such the inspection,
shall prepare a written report setting forth the librarian's or
designee's recommendations pertaining to the establishment of the
branches, library stations, or traveling library service as set
forth in the application. Such The report shall be submitted to
the state library board within ninety days after the receipt of
such the application by the state library board. Within
(C) Within thirty days after such the report has been filed
with the state library board, said the board shall either approve
or disapprove, in whole or in part, the establishment of branches,
library stations, or traveling library service as requested in
said the application. No approvals may be made under this section
by the state library board on or after January 1, 2015. The
decision of the state library board shall be final. Within ten
days after final action upon the application has been taken by the
state library board,
upon such application, the librarian shall
notify in writing the board of trustees of the public library
making such the application of the decision of the state library
board.
(D) The state library board may withdraw its approval of
library service rendered by any library to the inhabitants of a
school district other than the school district in which the main
library of such the library is located. At least thirty days
before the approval of such service may be withdrawn, the state
library board shall give written notice to the board of trustees
of the library rendering the service and to the board of education
of the school district to which such service is being rendered.
Such The notice shall set forth the reasons for the withdrawal of
the approval of such service. If the board of trustees of the
library rendering such service, or the board of education of a
school district to which such service is being rendered, objects
to the withdrawal of
such the approval it may, within twenty days
of the receipt of such the notice, request, in writing, that the
state library board to hold a hearing for the purpose of hearing
protests to the withdrawal of
such the approval. Upon the receipt
of
such the request, the state library board shall set the time
and place of such the hearing, which shall be held within the
territorial boundaries of the school district being served by the
branch, library station, or traveling library service whose
continued operation is in question. Such The hearing shall be held
not less than thirty days after the receipt by the state library
board of the request for such a hearing. The state library board
shall take no action on the withdrawal of approval of such service
until after the holding of such the hearing. The decision of the
state library board shall be final.
(E) All approvals previously granted under this section are
void on January 1, 2015.
Sec. 3375.06. In any county in which the board of county
commissioners has accepted a gift or bequest, pursuant to volume
122, Ohio Laws, page 166, section I at "Sec. 2454," a county free
public library shall be established for the use of all of the
inhabitants of the county. Such library shall be under the control
and management of a board of library trustees consisting of six
seven members. Such The trustees shall be qualified electors of
the county and shall be appointed by the court of common pleas of
the county in which such the library is situated. Not more than
three of the members of such board of library trustees shall be of
the same political party. They Board members shall serve for a
term of six years, but the initial term of the seventh board
member may be for the number of years set by the court, not to
exceed six years. All vacancies on such the board of library
trustees shall be filled by such the court by appointment for the
unexpired term. The members of such the board of library trustees
shall serve without compensation but shall be reimbursed for their
actual and necessary expenses incurred in the performance of their
official duties. The board of library trustees shall organize as
provided by section 3375.32 of the Revised Code. Such The board of
library trustees shall have the control and management of the
county free public library, and in the exercise of such the
control and management shall be governed by sections 3375.33 to
3375.41, inclusive, of the Revised Code. This section does not
affect the term of any member of a board of library trustees of a
county free public library appointed prior to
September 4, 1947
January 1, 2013.
Sec. 3375.12. Except as provided in section 3375.13 of the
Revised Code, the erection and equipment and the custody, control,
and administration of free public libraries established by
municipal corporations shall be vested in a board of library
trustees composed of six seven members. In any municipal
corporation whose elected officials are nominated as candidates of
political parties, not more than three of the library trustees
shall belong to the same political party. The trustees shall be
appointed by the mayor legislative authority of the municipal
corporation, to serve without compensation, for a term of four
years, but the initial term of the seventh trustee may be for the
number of years set by the legislative authority, not to exceed
four years. In the first instance three of the trustees shall be
appointed for a term of two years, and three for a term of four
years. Vacancies shall be filled by like appointment for the
unexpired term. The board shall organize in accordance with
section 3375.32 of the Revised Code. In the exercise of its
control and management of the municipal free public library,
except as provided in section 3375.13 of the Revised Code, the
board shall be governed by sections 3375.33 to 3375.41 of the
Revised Code. This section does not affect the term of any member
of the board appointed prior to January 1, 2013.
Sec. 3375.121. (A) In any municipal corporation, not located
in a county library district, which that has a population of not
less than twenty-five thousand, and within which there is not
located a main library of a township, municipal, school district,
association, or county free public library, a library district may
be created by a resolution adopted by the legislative authority of
that municipal corporation. No such resolution shall be adopted
after one year from June 20, 1977. Upon the adoption of such a the
resolution, any branches of an existing library that are located
in that municipal corporation shall become the property of the
municipal library district created.
The municipal corporation and the board of trustees of the
public library maintaining any existing branches in that municipal
corporation shall forthwith take appropriate action transferring
all title and interest in all real and personal property located
in that municipal corporation in the name of the library district
maintaining those branches in that municipal corporation to the
municipal corporation adopting the appropriate resolution. Upon
transfer of all title and interest in that property, the branches
shall become a part of, and be operated by, the board of library
trustees appointed by the mayor legislative authority of the
municipal corporation.
(B) In any municipal corporation that has a population of
less than twenty-five thousand and that has not less than one
hundred thousand dollars available from a bequest for the
establishment of a municipal library, the legislative authority of
that municipal corporation may adopt, within one year after June
20, 1977, a resolution creating a library district. Upon the
establishment of any such library district, the board of trustees
of any library operating a branch library in that municipal
corporation shall not be required to transfer any property to the
newly established library.
(C) The board of library trustees of any library district
created under this section shall be composed of six seven members.
Those trustees shall be appointed by the mayor legislative
authority of the municipal corporation, to serve without
compensation, for a term of four years, but the initial term of
the seventh trustee may be for the number of years set by the
legislative authority, not to exceed four years. In the first
instance, three of those trustees shall be appointed for a term of
two years, and three of them shall be appointed for a term of four
years. Vacancies shall be filled by like appointment for the
unexpired term. This section does not affect the term of any
trustee appointed prior to January 1, 2013. A library district
created under this section shall be governed in accordance with
and exercise the authority provided for in sections 3375.32 to
3375.41 of the Revised Code.
Notwithstanding any contrary provision of section 3.24 of the
Revised Code, the president of a board of township trustees may
administer the oath of office to a person or persons representing
the township on the board of library trustees of any library
district created under this section, even if the geographical
limits of the library district do not fall within the geographical
limits of the township.
(D) Any library district created under this section is
eligible to participate in the proceeds of the county public
library fund in accordance with section 5705.28 of the Revised
Code.
(E) A municipal corporation may establish and operate a free
public library regardless of whether the municipal corporation is
located in a county library district or school library district,
if all of the following conditions are met:
(1) The facility in which the library is principally located
is transferred to the municipal corporation from the county
library district or school library district in which it is located
prior to January 1, 1996.
(2) The population of the municipal corporation is less than
five hundred when the library is transferred from the county
library district or school library district to the municipal
corporation.
(3) The municipal corporation does not establish a municipal
library district under this section.
(4) The library does not receive any proceeds from the county
public library fund under section 5747.48 of the Revised Code.
Sec. 3375.15. (A) In any school district in which a free
public library has been established, by resolution adopted by the
board of education of such school district, prior to September 4,
1947, or by resolution adopted by the board of education of such
school district under section 3375.151 of the Revised Code after
the effective date of this amendment but prior to January 1, 2014,
such library shall be under the control and management of a board
of library trustees consisting of seven members. No one is
eligible to membership on such board of library trustees who is or
has been for a year previous to his appointment a member of a
board of education making such appointment. A majority of such the
trustees shall be qualified electors of the school district, but a
minority may be qualified electors of the county who reside
outside the school district, and all shall be appointed by the
board of education of the school district. Such
(B) The trustees shall serve for a term of seven years and
without compensation. Except as otherwise provided in this
section, all vacancies on
such the board of library trustees shall
be filled by the board of education by appointment for the
unexpired term. Such The board of library trustees shall organize
in accordance with section 3375.32 of the Revised Code. Such The
board of library trustees shall have the control and management of
the school district free public library and in the exercise of
such control and management shall be governed by sections 3375.33
to 3375.41 of the Revised Code. This section does not affect the
term of any member of a board of library trustees of a school
district free public library appointed prior to September 4, 1947.
(C) The board of education shall make appointments to the
board of library trustees not later than forty-five days after the
date a member's term expires or after the date a vacancy occurs,
whichever is applicable. If the board of education does not make
an appointment by that time, the appointment shall be made within
the next fourteen days by the probate court of the county in which
the library is situated.
Sec. 3375.151. At any time after the effective date of this
section but prior to January 1, 2014, the board of education of
any school district in which a free public library has not
previously been established may receive a bequest, gift, or
endowment of a building, money, or property, or any combination
thereof, from an incorporated or unincorporated library
association whose main library is located within the school
district, that was organized and operating before January 1, 1968,
that participates in the distribution of the proceeds of the
county public library fund, and that has had a library district
defined for it by the state library board under section 3375.01 of
the Revised Code. The bequest, gift, or endowment shall be used to
construct a building for, or to furnish, equip, or operate, a
school district free public library.
At any time after the effective date of this section but
prior to January 1, 2014, the board of education, by resolution,
may accept the bequest, gift, or endowment and agree on behalf of
the school district to establish, provide, and maintain a school
district free public library. No library association that has made
a bequest, gift, or endowment under this section shall thereafter
receive proceeds from the county public library fund or from any
funds appropriated or taxes levied under section 3375.42 of the
Revised Code. The library district for the newly established
school district free public library shall be the library district
previously established by the state library board for the library
association.
Sec. 3375.32. Each board of library trustees appointed
pursuant to sections 3375.06, 3375.10, 3375.12, 3375.15, 3375.22,
and 3375.30, of the Revised Code shall meet in not later than
January of each year and may meet in December of the preceding
year and organize by selecting from its membership a president, a
vice-president, and a secretary who shall serve for a term of one
year commencing the later of the first day of January or the date
of selection. At the same meeting, each board shall elect and fix
the compensation of a fiscal officer, who may be a member of the
board, and who shall serve for a term of one year commencing the
later of the first day of January or the date of election. The
fiscal officer, before entering upon official duties, shall
execute a bond in an amount and with surety to be approved by the
board, payable to the board, and conditioned for the faithful
performance of the official duties required of the fiscal officer.
Sec. 3375.40. Each board of library trustees appointed
pursuant to section 3375.06, 3375.10, 3375.12, 3375.15, 3375.22,
or 3375.30 of the Revised Code may do the following:
(A) Hold title to and have the custody of all real and
personal property of the free public library under its
jurisdiction;
(B) Expend for library purposes, and in the exercise of the
power enumerated in this section, all moneys, whether derived from
the county public library fund or otherwise, credited to the free
public library under its jurisdiction, and generally do all things
it considers necessary for the establishment, maintenance, and
improvement of the free public library under its jurisdiction;
(C) Purchase, lease, construct, remodel, renovate, or
otherwise improve, equip, and furnish buildings or parts of
buildings and other real property, and purchase, lease, or
otherwise acquire motor vehicles and other personal property,
necessary for the proper maintenance and operation of the free
public library under its jurisdiction, and pay their costs in
installments or otherwise. Financing of these costs may be
provided through the issuance of notes, through an installment
sale, or through a lease-purchase agreement. Any such notes shall
be issued pursuant to section 3375.404 of the Revised Code.
(D) Purchase, lease, lease with an option to purchase, or
erect buildings or parts of buildings to be used as main
libraries, branch libraries, or library stations pursuant to
section 3375.41 of the Revised Code;
(E) Establish and maintain a main library, branches, library
stations, and traveling library service within the territorial
boundaries of the political subdivision or district over which it
has jurisdiction of free public library service;
(F) Except as otherwise provided in this division and only
before January 1, 2015, establish and maintain branches, library
stations, and traveling library service in any school district,
outside the territorial boundaries of the political subdivision or
district over which it has jurisdiction of free public library
service, upon application to and approval of the state library
board, pursuant to section 3375.05 of the Revised Code. The board
of library trustees of any free public library maintaining
branches, stations, or traveling library service, outside the
territorial boundaries of the political subdivision or district
over which it has jurisdiction of free public library service, on
September 4, 1947, may continue to maintain and operate those
branches, those stations, and that traveling library service
without the approval of the state library board until January 1,
2015.
(G) Appoint and fix the compensation of all of the employees
of the free public library under its jurisdiction, pay the
reasonable cost of tuition for any of its employees who enroll in
a course of study the board considers essential to the duties of
the employee or to the improvement of the employee's performance,
and reimburse applicants for employment for any reasonable
expenses they incur by appearing for a personal interview;
(H) Make and publish rules for the proper operation and
management of the free public library and facilities under its
jurisdiction, including rules pertaining to the provision of
library services to individuals, corporations, or institutions
that are not inhabitants of the county;
(I) Assess uniform fees for the provision of services to
patrons of the library, but no fee shall be assessed for the
circulation of printed materials held by the library except for
the assessment of fines for materials not returned in accordance
with the board's rules;
(J) Establish and maintain a museum in connection with and as
an adjunct to the free public library under its jurisdiction;
(K) By the adoption of a resolution, accept any bequest,
gift, or endowment upon the conditions connected with the bequest,
gift, or endowment. No such bequest, gift, or endowment shall be
accepted by the board if its conditions remove any portion of the
free public library under the board's jurisdiction from the
control of the board or if the conditions, in any manner, limit
the free use of the library or any part of it by the residents of
the counties in which the library is located.
(L) At the end of any fiscal year, by a two-thirds vote of
its full membership unless doing so would be contrary to law, set
aside any unencumbered surplus remaining in the general or any
other fund of the free public library under its jurisdiction for
any purpose, including creating or increasing a special building
and repair fund, or for operating the library or acquiring
equipment and supplies;
(M) Procure and pay all or part of the cost of group term
life, hospitalization, surgical, major medical, disability
benefit, dental care, eye care, hearing aids, or prescription drug
insurance or coverage, or a combination of any of those types of
insurance or coverage, whether issued by an insurance company or a
health insuring corporation duly licensed by the state, covering
its employees, and, in the case of group term life,
hospitalization, surgical, major medical, dental care, eye care,
hearing aids, or prescription drug insurance or coverage, also
covering the dependents and spouses of its employees, and, in the
case of disability benefits, also covering the spouses of its
employees.
(N) Pay reasonable dues and expenses for the free public
library and library trustees in library associations.
Any instrument by which real property is acquired pursuant to
this section shall identify the agency of the state that has the
use and benefit of the real property as specified in section
5301.012 of the Revised Code.
Sec. 3375.41. When a board of library trustees appointed
pursuant to section 3375.06, 3375.10, 3375.12, 3375.15, 3375.22,
or 3375.30 of the Revised Code determines to construct, demolish,
alter, repair, or reconstruct a library or make any improvements
or repairs, the cost of which will exceed twenty-five fifty
thousand dollars, except in cases of urgent necessity or for the
security and protection of library property, it shall proceed as
follows:
(A) The board shall advertise for a period of two weeks for
sealed bids in a newspaper of general circulation in the district
or as provided in section 7.16 of the Revised Code. If no
newspaper has a general circulation in the district, the board
shall post the advertisement in three public places in the
district. The advertisement shall be entered in full by the fiscal
officer on the record of proceedings of the board.
(B) The sealed bids shall be filed with the fiscal officer by
twelve noon of the last day stated in the advertisement.
(C) The sealed bids shall be opened at the next meeting of
the board, shall be publicly read by the fiscal officer, and shall
be entered in full on the records of the board; provided that the
board, by resolution, may provide for the public opening and
reading of the bids by the fiscal officer, immediately after the
time for their filing has expired, at the usual place of meeting
of the board, and for the tabulation of the bids and a report of
the tabulation to the board at its next meeting.
(D) Each sealed bid shall contain the name of every person
interested in it and shall meet the requirements of section 153.54
of the Revised Code.
(E) When both labor and materials are embraced in the work
bid for, the board may require that each be separately stated in
the sealed bid, with their price, or may require that bids be
submitted without the separation.
(F) None but the lowest responsible bid shall be accepted.
The board may reject all the bids or accept any bid for both labor
and material for the improvement or repair which that is the
lowest in the aggregate.
(G) The contract shall be between the board and the bidders.
The board shall pay the contract price for the work in cash at the
times and in the amounts as provided by sections 153.12, 153.13,
and 153.14 of the Revised Code.
(H) When two or more bids are equal, in whole or in part, and
are lower than any others, either may be accepted, but in no case
shall the work be divided between these bidders.
(I) When there is reason to believe there is collusion or
combination among the bidders, the bids of those concerned in the
collusion or combination shall be rejected.
Sec. 3375.42. (A) The board of county commissioners of any
county, the board of education of any school district, the
legislative authority of any municipal corporation, or the board
of township trustees of any township may contract with the board
of library trustees of any public library, or with any private
corporation or library association maintaining a free public
library prior to September 4, 1947, situated within or without the
taxing district, to furnish library service to all the inhabitants
of said taxing district, notwithstanding the fact that such
library is receiving proceeds from the county public library fund,
and, subject to division (B) of this section, may levy a tax, or
may make an appropriation from its general fund or from federal
funds, to be expended by such library in providing library service
in said taxing district for any of the purposes specified in
section 3375.40 of the Revised Code. The taxing authority may
require an annual report in writing from such board of library
trustees, private corporation, or library association. When a tax
for library purposes has been so levied, at each semiannual
collection of such tax the county auditor shall certify the amount
collected to the proper officer of the taxing district who shall
forthwith draw a warrant for such amount on the treasurer of such
district payable to the proper officer of such library.
(B) The taxing authority of a subdivision may levy a tax
pursuant to division (A) of this section for the support of a
library association or private corporation only if the library
association or private corporation has an association library
district, as defined in section 5705.01 of the Revised Code, and
if the territory of the subdivision includes some or all of the
territory of that association library district. The taxing
authority shall submit the question of levying such a tax only to
electors residing within the territory of the association library
district. If approved by a majority of such electors voting on the
question, such a tax shall be levied only upon taxable property
located within the territory of the association library district.
Sec. 5705.01. As used in this chapter:
(A) "Subdivision" means any county; municipal corporation;
township; township police district; joint police district;
township fire district; joint fire district; joint ambulance
district; joint emergency medical services district; fire and
ambulance district; joint recreation district; township waste
disposal district; township road district; community college
district; technical college district; detention facility district;
a district organized under section 2151.65 of the Revised Code; a
combined district organized under sections 2152.41 and 2151.65 of
the Revised Code; a joint-county alcohol, drug addiction, and
mental health service district; a drainage improvement district
created under section 6131.52 of the Revised Code; a union
cemetery district; a county school financing district; a city,
local, exempted village, cooperative education, or joint
vocational school district; or a regional student education
district created under section 3313.83 of the Revised Code.
(B) "Municipal corporation" means all municipal corporations,
including those that have adopted a charter under Article XVIII,
Ohio Constitution.
(C) "Taxing authority" or "bond issuing authority" means, in
the case of any county, the board of county commissioners; in the
case of a municipal corporation, the council or other legislative
authority of the municipal corporation; in the case of a city,
local, exempted village, cooperative education, or joint
vocational school district, the board of education; in the case of
a community college district, the board of trustees of the
district; in the case of a technical college district, the board
of trustees of the district; in the case of a detention facility
district, a district organized under section 2151.65 of the
Revised Code, or a combined district organized under sections
2152.41 and 2151.65 of the Revised Code, the joint board of county
commissioners of the district; in the case of a township, the
board of township trustees; in the case of a joint police
district, the joint police district board; in the case of a joint
fire district, the board of fire district trustees; in the case of
a joint recreation district, the joint recreation district board
of trustees; in the case of a joint-county alcohol, drug
addiction, and mental health service district, the district's
board of alcohol, drug addiction, and mental health services; in
the case of a joint ambulance district or a fire and ambulance
district, the board of trustees of the district; in the case of a
union cemetery district, the legislative authority of the
municipal corporation and the board of township trustees, acting
jointly as described in section 759.341 of the Revised Code; in
the case of a drainage improvement district, the board of county
commissioners of the county in which the drainage district is
located; in the case of a joint emergency medical services
district, the joint board of county commissioners of all counties
in which all or any part of the district lies; and in the case of
a township police district, a township fire district, a township
road district, or a township waste disposal district, the board of
township trustees of the township in which the district is
located. "Taxing authority" also means the educational service
center governing board that serves as the taxing authority of a
county school financing district as provided in section 3311.50 of
the Revised Code, and the board of directors of a regional student
education district created under section 3313.83 of the Revised
Code.
(D) "Fiscal officer" in the case of a county, means the
county auditor; in the case of a municipal corporation, the city
auditor or village clerk, or an officer who, by virtue of the
charter, has the duties and functions of the city auditor or
village clerk, except that in the case of a municipal university
the board of directors of which have assumed, in the manner
provided by law, the custody and control of the funds of the
university, the chief accounting officer of the university shall
perform, with respect to the funds, the duties vested in the
fiscal officer of the subdivision by sections 5705.41 and 5705.44
of the Revised Code; in the case of a school district, the
treasurer of the board of education; in the case of a county
school financing district, the treasurer of the educational
service center governing board that serves as the taxing
authority; in the case of a township, the township fiscal officer;
in the case of a joint police district, the treasurer of the
district; in the case of a joint fire district, the clerk of the
board of fire district trustees; in the case of a joint ambulance
district, the clerk of the board of trustees of the district; in
the case of a joint emergency medical services district, the
person appointed as fiscal officer pursuant to division (D) of
section 307.053 of the Revised Code; in the case of a fire and
ambulance district, the person appointed as fiscal officer
pursuant to division (B) of section 505.375 of the Revised Code;
in the case of a joint recreation district, the person designated
pursuant to section 755.15 of the Revised Code; in the case of a
union cemetery district, the clerk of the municipal corporation
designated in section 759.34 of the Revised Code; in the case of a
children's home district, educational service center, general
health district, joint-county alcohol, drug addiction, and mental
health service district, county library district, detention
facility district, district organized under section 2151.65 of the
Revised Code, a combined district organized under sections 2152.41
and 2151.65 of the Revised Code, or a metropolitan park district
for which no treasurer has been appointed pursuant to section
1545.07 of the Revised Code, the county auditor of the county
designated by law to act as the auditor of the district; in the
case of a metropolitan park district which has appointed a
treasurer pursuant to section 1545.07 of the Revised Code, that
treasurer; in the case of a drainage improvement district, the
auditor of the county in which the drainage improvement district
is located; in the case of a regional student education district,
the fiscal officer appointed pursuant to section 3313.83 of the
Revised Code; and in all other cases, the officer responsible for
keeping the appropriation accounts and drawing warrants for the
expenditure of the moneys of the district or taxing unit.
(E) "Permanent improvement" or "improvement" means any
property, asset, or improvement with an estimated life or
usefulness of five years or more, including land and interests
therein, and reconstructions, enlargements, and extensions thereof
having an estimated life or usefulness of five years or more.
(F) "Current operating expenses" and "current expenses" mean
the lawful expenditures of a subdivision, except those for
permanent improvements, and except payments for interest, sinking
fund, and retirement of bonds, notes, and certificates of
indebtedness of the subdivision.
(G) "Debt charges" means interest, sinking fund, and
retirement charges on bonds, notes, or certificates of
indebtedness.
(H) "Taxing unit" means any subdivision or other governmental
district having authority to levy taxes on the property in the
district or issue bonds that constitute a charge against the
property of the district, including conservancy districts,
metropolitan park districts, sanitary districts, road districts,
and other districts.
(I) "District authority" means any board of directors,
trustees, commissioners, or other officers controlling a district
institution or activity that derives its income or funds from two
or more subdivisions, such as the educational service center, the
trustees of district children's homes, the district board of
health, a joint-county alcohol, drug addiction, and mental health
service district's board of alcohol, drug addiction, and mental
health services, detention facility districts, a joint recreation
district board of trustees, districts organized under section
2151.65 of the Revised Code, combined districts organized under
sections 2152.41 and 2151.65 of the Revised Code, and other such
boards.
(J) "Tax list" and "tax duplicate" mean the general tax lists
and duplicates prescribed by sections 319.28 and 319.29 of the
Revised Code.
(K) "Property" as applied to a tax levy means taxable
property listed on general tax lists and duplicates.
(L) "Association library district" means a territory, the
boundaries of which are defined by the state library board
pursuant to division (I) of section 3375.01 of the Revised Code,
in which a library association or private corporation maintains a
free public library.
(M) "Library district" means a territory, the boundaries of
which are defined by the state library board pursuant to section
3375.01 of the Revised Code, in which the board of trustees of a
county, municipal corporation, school district, or township public
library maintains a free public library.
(N) "Qualifying library levy" means either of the following:
(1) A levy for the support of a library association or
private corporation that has an association library district with
boundaries that are not identical to those of a subdivision;
(2) A levy proposed under section 5705.23 of the Revised Code
for the support of the board of trustees of a public library that
has a library district with boundaries that are not identical to
those of a subdivision.
(O) "School library district" means a school district in
which a free public library has been established that is under the
control and management of a board of library trustees as provided
in section 3375.15 of the Revised Code.
Sec. 5705.19. This section does not apply to school
districts or county school financing districts.
The taxing authority of any subdivision at any time and in
any year, by vote of two-thirds of all the members of the taxing
authority, may declare by resolution and certify the resolution to
the board of elections not less than ninety days before the
election upon which it will be voted that the amount of taxes that
may be raised within the ten-mill limitation will be insufficient
to provide for the necessary requirements of the subdivision and
that it is necessary to levy a tax in excess of that limitation
for any of the following purposes:
(A) For current expenses of the subdivision, except that the
total levy for current expenses of a detention facility district
or district organized under section 2151.65 of the Revised Code
shall not exceed two mills and that the total levy for current
expenses of a combined district organized under sections 2151.65
and 2152.41 of the Revised Code shall not exceed four mills;
(B) For the payment of debt charges on certain described
bonds, notes, or certificates of indebtedness of the subdivision
issued subsequent to January 1, 1925;
(C) For the debt charges on all bonds, notes, and
certificates of indebtedness issued and authorized to be issued
prior to January 1, 1925;
(D) For a public library of, or supported by, the subdivision
under whatever law organized or authorized to be supported;
(E) For a municipal university, not to exceed two mills over
the limitation of one mill prescribed in section 3349.13 of the
Revised Code;
(F) For the construction or acquisition of any specific
permanent improvement or class of improvements that the taxing
authority of the subdivision may include in a single bond issue;
(G) For the general construction, reconstruction,
resurfacing, and repair of streets, roads, and bridges in
municipal corporations, counties, or townships;
(H) For parks and recreational purposes;
(I) For the purpose of providing and maintaining fire
apparatus, appliances, buildings, or sites therefor, or sources of
water supply and materials therefor, or the establishment and
maintenance of lines of fire alarm telegraph, or the payment of
firefighting companies or permanent, part-time, or volunteer
firefighting, emergency medical service, administrative, or
communications personnel to operate the same, including the
payment of any employer contributions required for such personnel
under section 145.48 or 742.34 of the Revised Code, or the
purchase of ambulance equipment, or the provision of ambulance,
paramedic, or other emergency medical services operated by a fire
department or firefighting company;
(J) For the purpose of providing and maintaining motor
vehicles, communications, other equipment, buildings, and sites
for such buildings used directly in the operation of a police
department, or the payment of salaries of permanent or part-time
police, communications, or administrative personnel to operate the
same, including the payment of any employer contributions required
for such personnel under section 145.48 or 742.33 of the Revised
Code, or the payment of the costs incurred by townships as a
result of contracts made with other political subdivisions in
order to obtain police protection, or the provision of ambulance
or emergency medical services operated by a police department;
(K) For the maintenance and operation of a county home or
detention facility;
(L) For community mental retardation and developmental
disabilities programs and services pursuant to Chapter 5126. of
the Revised Code, except that the procedure for such levies shall
be as provided in section 5705.222 of the Revised Code;
(M) For regional planning;
(N) For a county's share of the cost of maintaining and
operating schools, district detention facilities, forestry camps,
or other facilities, or any combination thereof, established under
section 2151.65 or 2152.41 of the Revised Code or both of those
sections;
(O) For providing for flood defense, providing and
maintaining a flood wall or pumps, and other purposes to prevent
floods;
(P) For maintaining and operating sewage disposal plants and
facilities;
(Q) For the purpose of purchasing, acquiring, constructing,
enlarging, improving, equipping, repairing, maintaining, or
operating, or any combination of the foregoing, a county transit
system pursuant to sections 306.01 to 306.13 of the Revised Code,
or of making any payment to a board of county commissioners
operating a transit system or a county transit board pursuant to
section 306.06 of the Revised Code;
(R) For the subdivision's share of the cost of acquiring or
constructing any schools, forestry camps, detention facilities, or
other facilities, or any combination thereof, under section
2151.65 or 2152.41 of the Revised Code or both of those sections;
(S) For the prevention, control, and abatement of air
pollution;
(T) For maintaining and operating cemeteries;
(U) For providing ambulance service, emergency medical
service, or both;
(V) For providing for the collection and disposal of garbage
or refuse, including yard waste;
(W) For the payment of the police officer employers'
contribution or the firefighter employers' contribution required
under sections 742.33 and 742.34 of the Revised Code;
(X) For the construction and maintenance of a drainage
improvement pursuant to section 6131.52 of the Revised Code;
(Y) For providing or maintaining senior citizens services or
facilities as authorized by section 307.694, 307.85, 505.70, or
505.706 or division (EE) of section 717.01 of the Revised Code;
(Z) For the provision and maintenance of zoological park
services and facilities as authorized under section 307.76 of the
Revised Code;
(AA) For the maintenance and operation of a free public
museum of art, science, or history;
(BB) For the establishment and operation of a 9-1-1 system,
as defined in section 4931.40 of the Revised Code;
(CC) For the purpose of acquiring, rehabilitating, or
developing rail property or rail service. As used in this
division, "rail property" and "rail service" have the same
meanings as in section 4981.01 of the Revised Code. This division
applies only to a county, township, or municipal corporation.
(DD) For the purpose of acquiring property for, constructing,
operating, and maintaining community centers as provided for in
section 755.16 of the Revised Code;
(EE) For the creation and operation of an office or joint
office of economic development, for any economic development
purpose of the office, and to otherwise provide for the
establishment and operation of a program of economic development
pursuant to sections 307.07 and 307.64 of the Revised Code, or to
the extent that the expenses of a county land reutilization
corporation organized under Chapter 1724. of the Revised Code are
found by the board of county commissioners to constitute the
promotion of economic development, for the payment of such
operations and expenses;
(FF) For the purpose of acquiring, establishing,
constructing, improving, equipping, maintaining, or operating, or
any combination of the foregoing, a township airport, landing
field, or other air navigation facility pursuant to section 505.15
of the Revised Code;
(GG) For the payment of costs incurred by a township as a
result of a contract made with a county pursuant to section
505.263 of the Revised Code in order to pay all or any part of the
cost of constructing, maintaining, repairing, or operating a water
supply improvement;
(HH) For a board of township trustees to acquire, other than
by appropriation, an ownership interest in land, water, or
wetlands, or to restore or maintain land, water, or wetlands in
which the board has an ownership interest, not for purposes of
recreation, but for the purposes of protecting and preserving the
natural, scenic, open, or wooded condition of the land, water, or
wetlands against modification or encroachment resulting from
occupation, development, or other use, which may be styled as
protecting or preserving "greenspace" in the resolution, notice of
election, or ballot form. Except as otherwise provided in this
division, land is not acquired for purposes of recreation, even if
the land is used for recreational purposes, so long as no
building, structure, or fixture used for recreational purposes is
permanently attached or affixed to the land. Except as otherwise
provided in this division, land that previously has been acquired
in a township for these greenspace purposes may subsequently be
used for recreational purposes if the board of township trustees
adopts a resolution approving that use and no building, structure,
or fixture used for recreational purposes is permanently attached
or affixed to the land. The authorization to use greenspace land
for recreational use does not apply to land located in a township
that had a population, at the time it passed its first greenspace
levy, of more than thirty-eight thousand within a county that had
a population, at that time, of at least eight hundred sixty
thousand.
(II) For the support by a county of a crime victim assistance
program that is provided and maintained by a county agency or a
private, nonprofit corporation or association under section 307.62
of the Revised Code;
(JJ) For any or all of the purposes set forth in divisions
(I) and (J) of this section. This division applies only to a
township.
(KK) For a countywide public safety communications system
under section 307.63 of the Revised Code. This division applies
only to counties.
(LL) For the support by a county of criminal justice services
under section 307.45 of the Revised Code;
(MM) For the purpose of maintaining and operating a jail or
other detention facility as defined in section 2921.01 of the
Revised Code;
(NN) For purchasing, maintaining, or improving, or any
combination of the foregoing, real estate on which to hold
agricultural fairs. This division applies only to a county.
(OO) For constructing, rehabilitating, repairing, or
maintaining sidewalks, walkways, trails, bicycle pathways, or
similar improvements, or acquiring ownership interests in land
necessary for the foregoing improvements;
(PP) For both of the purposes set forth in divisions (G) and
(OO) of this section.
(QQ) For both of the purposes set forth in divisions (H) and
(HH) of this section. This division applies only to a township.
(RR) For the legislative authority of a municipal
corporation, board of county commissioners of a county, or board
of township trustees of a township to acquire agricultural
easements, as defined in section 5301.67 of the Revised Code, and
to supervise and enforce the easements.
(SS) For both of the purposes set forth in divisions (BB) and
(KK) of this section. This division applies only to a county.
(TT) For the maintenance and operation of a facility that is
organized in whole or in part to promote the sciences and natural
history under section 307.761 of the Revised Code.
(UU) For the creation and operation of a county land
reutilization corporation and for any programs or activities of
the corporation found by the board of directors of the corporation
to be consistent with the purposes for which the corporation is
organized;
(VV) For construction and maintenance of improvements and
expenses of soil and water conservation district programs under
Chapter 1515. of the Revised Code;
(WW) For the Ohio cooperative extension service fund created
under section 3335.35 of the Revised Code for the purposes
prescribed under section 3335.36 of the Revised Code for the
benefit of the citizens of a county. This division applies only to
a county.
The resolution shall be confined to the purpose or purposes
described in one division of this section, to which the revenue
derived therefrom shall be applied. The existence in any other
division of this section of authority to levy a tax for any part
or all of the same purpose or purposes does not preclude the use
of such revenues for any part of the purpose or purposes of the
division under which the resolution is adopted.
The resolution shall specify the amount of the increase in
rate that it is necessary to levy, the purpose of that increase in
rate, and the number of years during which the increase in rate
shall be in effect, which may or may not include a levy upon the
duplicate of the current year. The number of years may be any
number not exceeding five, except as follows:
(1) When the additional rate is for the payment of debt
charges, the increased rate shall be for the life of the
indebtedness.
(2) When the additional rate is for any of the following, the
increased rate shall be for a continuing period of time:
(a) For the current expenses for a detention facility
district, a district organized under section 2151.65 of the
Revised Code, or a combined district organized under sections
2151.65 and 2152.41 of the Revised Code;
(b) For providing a county's share of the cost of maintaining
and operating schools, district detention facilities, forestry
camps, or other facilities, or any combination thereof,
established under section 2151.65 or 2152.41 of the Revised Code
or under both of those sections.
(3) When the additional rate is for either of the following,
the increased rate may be for a continuing period of time:
(a) For the purposes set forth in division (I), (J), (U), or
(KK) of this section;
(b) For the maintenance and operation of a joint recreation
district.
(4) When the increase is for the purpose or purposes set
forth in division (D), (G), (H), (CC), or (PP) of this section,
the tax levy may be for any specified number of years or for a
continuing period of time, as set forth in the resolution.
(5) When the additional rate is for the purpose described in
division (Z) of this section, the increased rate shall be for any
number of years not exceeding ten.
A levy for one of the purposes set forth in division (G),
(I), (J), or (U) of this section may be reduced pursuant to
section 5705.261 or 5705.31 of the Revised Code. A levy for one of
the purposes set forth in division (G), (I), (J), or (U) of this
section may also be terminated or permanently reduced by the
taxing authority if it adopts a resolution stating that the
continuance of the levy is unnecessary and the levy shall be
terminated or that the millage is excessive and the levy shall be
decreased by a designated amount.
A resolution of a detention facility district, a district
organized under section 2151.65 of the Revised Code, or a combined
district organized under both sections 2151.65 and 2152.41 of the
Revised Code may include both current expenses and other purposes,
provided that the resolution shall apportion the annual rate of
levy between the current expenses and the other purpose or
purposes. The apportionment need not be the same for each year of
the levy, but the respective portions of the rate actually levied
each year for the current expenses and the other purpose or
purposes shall be limited by the apportionment.
Whenever a board of county commissioners, acting either as
the taxing authority of its county or as the taxing authority of a
sewer district or subdistrict created under Chapter 6117. of the
Revised Code, by resolution declares it necessary to levy a tax in
excess of the ten-mill limitation for the purpose of constructing,
improving, or extending sewage disposal plants or sewage systems,
the tax may be in effect for any number of years not exceeding
twenty, and the proceeds of the tax, notwithstanding the general
provisions of this section, may be used to pay debt charges on any
obligations issued and outstanding on behalf of the subdivision
for the purposes enumerated in this paragraph, provided that any
such obligations have been specifically described in the
resolution.
The resolution shall go into immediate effect upon its
passage, and no publication of the resolution is necessary other
than that provided for in the notice of election.
When the electors of a subdivision or, in the case of a
qualifying library levy for the support of a library association
or private corporation, the electors of the association library
district, have approved a tax levy under this section, the taxing
authority of the subdivision may anticipate a fraction of the
proceeds of the levy and issue anticipation notes in accordance
with section 5705.191 or 5705.193 of the Revised Code.
Sec. 5705.191. The taxing authority of any subdivision,
other than the board of education of a school district or the
taxing authority of a county school financing district, by a vote
of two-thirds of all its members, may declare by resolution that
the amount of taxes that may be raised within the ten-mill
limitation by levies on the current tax duplicate will be
insufficient to provide an adequate amount for the necessary
requirements of the subdivision, and that it is necessary to levy
a tax in excess of such limitation for any of the purposes in
section 5705.19 of the Revised Code, or to supplement the general
fund for the purpose of making appropriations for one or more of
the following purposes: public assistance, human or social
services, relief, welfare, hospitalization, health, and support of
general hospitals, and that the question of such additional tax
levy shall be submitted to the electors of the subdivision at a
general, primary, or special election to be held at a time therein
specified. In the case of a qualifying library levy for the
support of a library association or private corporation, the
question of the levy shall be submitted to the electors of the
association library district. Such resolution shall not include a
levy on the current tax list and duplicate unless such election is
to be held at or prior to the general election day of the current
tax year. Such resolution shall conform to the requirements of
section 5705.19 of the Revised Code, except that a levy to
supplement the general fund for the purposes of public assistance,
human or social services, relief, welfare, hospitalization,
health, or the support of general or tuberculosis hospitals may
not be for a longer period than ten years. All other levies under
this section may not be for a longer period than five years unless
a longer period is permitted by section 5705.19 of the Revised
Code, and the resolution shall specify the date of holding such
election, which shall not be earlier than ninety days after the
adoption and certification of such resolution. The resolution
shall go into immediate effect upon its passage and no publication
of the same is necessary other than that provided for in the
notice of election. A copy of such resolution, immediately after
its passage, shall be certified to the board of elections of the
proper county or counties in the manner provided by section
5705.25 of the Revised Code, and such section shall govern the
arrangements for the submission of such question and other matters
with respect to such election, to which section 5705.25 of the
Revised Code refers, excepting that such election shall be held on
the date specified in the resolution, which shall be consistent
with the requirements of section 3501.01 of the Revised Code,
provided that only one special election for the submission of such
question may be held in any one calendar year and provided that a
special election may be held upon the same day a primary election
is held. Publication of notice of that election shall be made in a
newspaper of general circulation in the county once a week for two
consecutive weeks, or as provided in section 7.16 of the Revised
Code, prior to the election. If the board of elections operates
and maintains a web site, the board of elections shall post notice
of the election on its web site for thirty days prior to the
election.
If a majority of the electors voting on the question vote in
favor thereof, the taxing authority of the subdivision may make
the necessary levy within such subdivision or, in the case of a
qualifying library levy for the support of a library association
or private corporation, within the association library district,
at the additional rate or at any lesser rate outside the ten-mill
limitation on the tax list and duplicate for the purpose stated in
the resolution. Such tax levy shall be included in the next annual
tax budget that is certified to the county budget commission.
After the approval of such a levy by the electors, the taxing
authority of the subdivision may anticipate a fraction of the
proceeds of such levy and issue anticipation notes. In the case of
a continuing levy that is not levied for the purpose of current
expenses, notes may be issued at any time after approval of the
levy in an amount not more than fifty per cent of the total
estimated proceeds of the levy for the succeeding ten years, less
an amount equal to the fraction of the proceeds of the levy
previously anticipated by the issuance of anticipation notes. In
the case of a levy for a fixed period that is not for the purpose
of current expenses, notes may be issued at any time after
approval of the levy in an amount not more than fifty per cent of
the total estimated proceeds of the levy throughout the remaining
life of the levy, less an amount equal to the fraction of the
proceeds of the levy previously anticipated by the issuance of
anticipation notes. In the case of a levy for current expenses,
notes may be issued after the approval of the levy by the electors
and prior to the time when the first tax collection from the levy
can be made. Such notes may be issued in an amount not more than
fifty per cent of the total estimated proceeds of the levy
throughout the term of the levy in the case of a levy for a fixed
period, or fifty per cent of the total estimated proceeds for the
first ten years of the levy in the case of a continuing levy.
No anticipation notes that increase the net indebtedness of a
county may be issued without the prior consent of the board of
county commissioners of that county. The notes shall be issued as
provided in section 133.24 of the Revised Code, shall have
principal payments during each year after the year of their
issuance over a period not exceeding the life of the levy
anticipated, and may have a principal payment in the year of their
issuance.
"Taxing authority" and "subdivision" have the same meanings
as in section 5705.01 of the Revised Code.
This section is supplemental to and not in derogation of
sections 5705.20, 5705.21, and 5705.22 of the Revised Code.
Sec. 5705.21. (A) At any time, the board of education of any
city, local, exempted village, cooperative education, or joint
vocational school district, by a vote of two-thirds of all its
members, may declare by resolution that the amount of taxes which
may be raised within the ten-mill limitation by levies on the
current tax duplicate will be insufficient to provide an adequate
amount for the necessary requirements of the school district, that
it is necessary to levy a tax in excess of such limitation for one
of the purposes specified in division (A), (D), (F), (H), or (DD)
of section 5705.19 of the Revised Code, for general permanent
improvements, for the purpose of operating a cultural center, or
for the purpose of providing education technology, and that the
question of such additional tax levy shall be submitted to the
electors of the school district at a special election on a day to
be specified in the resolution. In the case of a qualifying
library levy for the support of a library association or private
corporation, the question shall be submitted to the electors of
the association library district. If the resolution states that
the levy is for the purpose of operating a cultural center, the
ballot shall state that the levy is "for the purpose of operating
the .......... (name of cultural center)."
As used in this section, "cultural center" means a
freestanding building, separate from a public school building,
that is open to the public for educational, musical, artistic, and
cultural purposes; "education technology" means, but is not
limited to, computer hardware, equipment, materials, and
accessories, equipment used for two-way audio or video, and
software; and "general permanent improvements" means permanent
improvements without regard to the limitation of division (F) of
section 5705.19 of the Revised Code that the improvements be a
specific improvement or a class of improvements that may be
included in a single bond issue.
The submission of questions to the electors under this
section is subject to the limitation on the number of election
dates established by section 5705.214 of the Revised Code.
(B) Such resolution shall be confined to a single purpose and
shall specify the amount of the increase in rate that it is
necessary to levy, the purpose of the levy, and the number of
years during which the increase in rate shall be in effect. The
number of years may be any number not exceeding five or, if the
levy is for current expenses of the district or for general
permanent improvements, for a continuing period of time. The
resolution shall specify the date of holding such election, which
shall not be earlier than ninety days after the adoption and
certification of the resolution and which shall be consistent with
the requirements of section 3501.01 of the Revised Code.
The resolution may propose to renew one or more existing
levies imposed under this section or to increase or decrease a
single levy imposed under this section. If the board of education
imposes one or more existing levies for the purpose specified in
division (F) of section 5705.19 of the Revised Code, the
resolution may propose to renew one or more of those existing
levies, or to increase or decrease a single such existing levy,
for the purpose of general permanent improvements. If the
resolution proposes to renew two or more existing levies, the
levies shall be levied for the same purpose. The resolution shall
identify those levies and the rates at which they are levied. The
resolution also shall specify that the existing levies shall not
be extended on the tax lists after the year preceding the year in
which the renewal levy is first imposed, regardless of the years
for which those levies originally were authorized to be levied.
The resolution shall go into immediate effect upon its
passage, and no publication of the resolution shall be necessary
other than that provided for in the notice of election. A copy of
the resolution shall immediately after its passing be certified to
the board of elections of the proper county in the manner provided
by section 5705.25 of the Revised Code, and that section shall
govern the arrangements for the submission of such question and
other matters concerning such election, to which that section
refers, except that such election shall be held on the date
specified in the resolution. Publication of notice of that
election shall be made in a newspaper of general circulation in
the county once a week for two consecutive weeks, or as provided
in section 7.16 of the Revised Code, prior to the election. If the
board of elections operates and maintains a web site, the board of
elections shall post notice of the election on its web site for
thirty days prior to the election. If a majority of the electors
voting on the question so submitted in an election vote in favor
of the levy, the board of education may make the necessary levy
within the school district or, in the case of a qualifying library
levy for the support of a library association or private
corporation, within the association library district, at the
additional rate, or at any lesser rate in excess of the ten-mill
limitation on the tax list, for the purpose stated in the
resolution. A levy for a continuing period of time may be reduced
pursuant to section 5705.261 of the Revised Code. The tax levy
shall be included in the next tax budget that is certified to the
county budget commission.
(C)(1) After the approval of a levy on the current tax list
and duplicate for current expenses, for recreational purposes, for
community centers provided for in section 755.16 of the Revised
Code, or for a public library of the district and prior to the
time when the first tax collection from the levy can be made, the
board of education may anticipate a fraction of the proceeds of
the levy and issue anticipation notes in a principal amount not
exceeding fifty per cent of the total estimated proceeds of the
levy to be collected during the first year of the levy.
(2) After the approval of a levy for general permanent
improvements for a specified number of years, or for permanent
improvements having the purpose specified in division (F) of
section 5705.19 of the Revised Code, the board of education may
anticipate a fraction of the proceeds of the levy and issue
anticipation notes in a principal amount not exceeding fifty per
cent of the total estimated proceeds of the levy remaining to be
collected in each year over a period of five years after the
issuance of the notes.
The notes shall be issued as provided in section 133.24 of
the Revised Code, shall have principal payments during each year
after the year of their issuance over a period not to exceed five
years, and may have a principal payment in the year of their
issuance.
(3) After approval of a levy for general permanent
improvements for a continuing period of time, the board of
education may anticipate a fraction of the proceeds of the levy
and issue anticipation notes in a principal amount not exceeding
fifty per cent of the total estimated proceeds of the levy to be
collected in each year over a specified period of years, not
exceeding ten, after the issuance of the notes.
The notes shall be issued as provided in section 133.24 of
the Revised Code, shall have principal payments during each year
after the year of their issuance over a period not to exceed ten
years, and may have a principal payment in the year of their
issuance.
Sec. 5705.23. The board of library trustees of any county,
municipal corporation, school district, or township public library
by a vote of two-thirds of all its members may at any time declare
by resolution that the amount of taxes which may be raised within
the ten-mill limitation by levies on the current tax duplicate
will be insufficient to provide an adequate amount for the
necessary requirements of the public library, that it is necessary
to levy a tax in excess of such limitation for current expenses of
the public library or for the construction of any specific
permanent improvement or class of improvements which the board of
library trustees is authorized to make or acquire and which could
be included in a single issue of bonds, and that the question of
such additional tax levy shall be submitted by the taxing
authority of the political subdivision to whose jurisdiction the
board is subject, to the electors of the subdivision, or, if the
resolution so states in the case of a qualifying library levy, to
the electors residing within the boundaries of the library
district, as defined by the state library board pursuant to
section 3375.01 of the Revised Code, on the day specified by
division (E) of section 3501.01 of the Revised Code for the
holding of a primary election or at an election on another day to
be specified in the resolution. No more than two elections shall
be held under authority of this section in any one calendar year.
Such resolution shall conform to section 5705.19 of the Revised
Code, except that the tax levy may be in effect for any specified
number of years or for a continuing period of time, as set forth
in the resolution, and the resolution shall specify the date of
holding the election, which shall not be earlier than ninety days
after the adoption and certification of the resolution to the
taxing authority of the political subdivision to whose
jurisdiction the board is subject, and which shall be consistent
with the requirements of section 3501.01 of the Revised Code. The
resolution shall not include a levy on the current tax list and
duplicate unless the election is to be held at or prior to the
first Tuesday after the first Monday in November of the current
tax year.
Upon receipt of the resolution, the taxing authority of the
political subdivision to whose jurisdiction the board is subject
shall adopt a resolution providing for the submission of such
additional tax levy to the electors of the subdivision, or, if the
resolution so states in the case of a qualifying library levy, to
the electors residing within the boundaries of the library
district, as defined by the state library board pursuant to
section 3375.01 of the Revised Code, on the date specified in the
resolution of the board of library trustees. The resolution
adopted by the taxing authority shall otherwise conform to the
resolution certified to it by the board. The resolution of the
taxing authority shall be certified to the board of elections of
the proper county not less than ninety days before the date of
such election. Such resolution shall go into immediate effect upon
its passage, and no publication of the resolution shall be
necessary other than that provided in the notice of election.
Section 5705.25 of the Revised Code shall govern the arrangements
for the submission of such question and other matters concerning
the election, to which that section refers, except that if the
resolution so states, the question shall be submitted to the
electors residing within the boundaries of the library district,
as defined by the state library board pursuant to section 3375.01
of the Revised Code, and except that such election shall be held
on the date specified in the resolution. If a majority of the
electors voting on the question so submitted in an election vote
in favor of such levy, the taxing authority may forthwith make the
necessary levy within the subdivision or, in the case of a
qualifying library levy, within the boundaries of the library
district, as defined by the state library board pursuant to
section 3375.01 of the Revised Code, at the additional rate in
excess of the ten-mill limitation on the tax list, for the purpose
stated in such resolutions. Such tax levy shall be included in the
next annual tax budget that is certified to the county budget
commission. The proceeds of any library levy in excess of the
ten-mill limitation shall be used for purposes of the board in
accordance with the law applicable to the board.
After the approval of a levy on the current tax list and
duplicate to provide an increase in current expenses, and prior to
the time when the first tax collection from such levy can be made,
the taxing authority at the request of the board of library
trustees may anticipate a fraction of the proceeds of such levy
and issue anticipation notes in an amount not exceeding fifty per
cent of the total estimated proceeds of the levy to be collected
during the first year of the levy.
After the approval of a levy to provide revenues for the
construction or acquisition of any specific permanent improvement
or class of improvements, the taxing authority at the request of
the board of library trustees may anticipate a fraction of the
proceeds of such levy and issue anticipation notes in a principal
amount not exceeding fifty per cent of the total estimated
proceeds of the levy to be collected in each year over a period of
ten years after the issuance of such notes.
The notes shall be issued as provided in section 133.24 of
the Revised Code, shall have principal payments during each year
after the year of their issuance over a period not to exceed ten
years, and may have a principal payment in the year of their
issuance.
When a board of public library trustees of a county library
district, appointed under section 3375.22 of the Revised Code,
requests the submission of such special levy, the taxing authority
shall submit the levy to the voters of the county library district
only. For the purposes of this section, and of the board of public
library trustees only, the words "electors of the subdivision," as
used in this section and in section 5705.25 of the Revised Code,
mean "electors of the county library district." Any levy approved
by the electors of the county a library district shall be made
within the county library district only.
Sec. 5705.25. (A) A copy of any resolution adopted as
provided in section 5705.19 or 5705.2111 of the Revised Code shall
be certified by the taxing authority to the board of elections of
the proper county not less than ninety days before the general
election in any year, and the board shall submit the proposal to
the electors of the subdivision at the succeeding November
election. In the case of a qualifying library levy, the board
shall submit the question to the electors of the library district
or association library district. Except as otherwise provided in
this division, a resolution to renew an existing levy, regardless
of the section of the Revised Code under which the tax was
imposed, shall not be placed on the ballot unless the question is
submitted at the general election held during the last year the
tax to be renewed or replaced may be extended on the real and
public utility property tax list and duplicate, or at any election
held in the ensuing year. The limitation of the foregoing sentence
does not apply to a resolution to renew and increase or to renew
part of an existing levy that was imposed under section 5705.191
of the Revised Code to supplement the general fund for the purpose
of making appropriations for one or more of the following
purposes: for public assistance, human or social services, relief,
welfare, hospitalization, health, and support of general
hospitals. The limitation of the second preceding sentence also
does not apply to a resolution that proposes to renew two or more
existing levies imposed under section 5705.21 of the Revised Code,
in which case the question shall be submitted on the date of the
general or primary election held during the last year at least one
of the levies to be renewed may be extended on the real and public
utility property tax list and duplicate, or at any election held
during the ensuing year. For purposes of this section, a levy
shall be considered to be an "existing levy" through the year
following the last year it can be placed on that tax list and
duplicate.
The board shall make the necessary arrangements for the
submission of such questions to the electors of such subdivision,
library district, or association library district, and the
election shall be conducted, canvassed, and certified in the same
manner as regular elections in such subdivision, library district,
or association library district for the election of county
officers. Notice of the election shall be published in a newspaper
of general circulation in the subdivision, library district, or
association library district once a week for two consecutive
weeks, or as provided in section 7.16 of the Revised Code, prior
to the election. If the board of elections operates and maintains
a web site, the board of elections shall post notice of the
election on its web site for thirty days prior to the election.
The notice shall state the purpose, the proposed increase in rate
expressed in dollars and cents for each one hundred dollars of
valuation as well as in mills for each one dollar of valuation,
the number of years during which the increase will be in effect,
the first month and year in which the tax will be levied, and the
time and place of the election.
(B) The form of the ballots cast at an election held pursuant
to division (A) of this section shall be as follows:
"An additional tax for the benefit of (name of subdivision or
public library) .......... for the purpose of (purpose stated in
the resolution) .......... at a rate not exceeding ...... mills
for each one dollar of valuation, which amounts to (rate expressed
in dollars and cents) ............ for each one hundred dollars of
valuation, for ...... (life of indebtedness or number of years the
levy is to run).
|
|
For the Tax Levy |
|
|
|
|
|
Against the Tax Levy |
" |
|
|
(C) If the levy is to be in effect for a continuing period of
time, the notice of election and the form of ballot shall so state
instead of setting forth a specified number of years for the levy.
If the tax is to be placed on the current tax list, the form
of the ballot shall be modified by adding, after the statement of
the number of years the levy is to run, the phrase ", commencing
in .......... (first year the tax is to be levied), first due in
calendar year .......... (first calendar year in which the tax
shall be due)."
If the levy submitted is a proposal to renew, increase, or
decrease an existing levy, the form of the ballot specified in
division (B) of this section may be changed by substituting for
the words "An additional" at the beginning of the form, the words
"A renewal of a" in case of a proposal to renew an existing levy
in the same amount; the words "A renewal of ........ mills and an
increase of ...... mills to constitute a" in the case of an
increase; or the words "A renewal of part of an existing levy,
being a reduction of ...... mills, to constitute a" in the case of
a decrease in the proposed levy.
If the levy submitted is a proposal to renew two or more
existing levies imposed under section 5705.21 of the Revised Code,
the form of the ballot specified in division (B) of this section
shall be modified by substituting for the words "an additional
tax" the words "a renewal of ....(insert the number of levies to
be renewed) existing taxes."
The question covered by such resolution shall be submitted as
a separate proposition but may be printed on the same ballot with
any other proposition submitted at the same election, other than
the election of officers. More than one such question may be
submitted at the same election.
(D) A levy voted in excess of the ten-mill limitation under
this section shall be certified to the tax commissioner. In the
first year of the levy, it shall be extended on the tax lists
after the February settlement succeeding the election. If the
additional tax is to be placed upon the tax list of the current
year, as specified in the resolution providing for its submission,
the result of the election shall be certified immediately after
the canvass by the board of elections to the taxing authority, who
shall make the necessary levy and certify it to the county
auditor, who shall extend it on the tax lists for collection.
After the first year, the tax levy shall be included in the annual
tax budget that is certified to the county budget commission.
Sec. 5705.26. Except as otherwise provided in section
5705.191 of the Revised Code, if the majority of the electors
voting on a levy authorized by sections 5705.19 to 5705.25,
inclusive, of the Revised Code vote in favor of such levy at such
election, the taxing authority of the subdivision may levy a tax
within such the subdivision or, in the case of a qualifying
library levy, within the library district or association library
district, at the additional rate in excess of the ten-mill
limitation during the period and for the purpose stated in the
resolution, or at any less rate, or for any of said years or
purposes; provided that levies for payment of debt charges shall
not exceed the amount necessary for such charges on the
indebtedness mentioned in the resolution. If such levy is for the
payment of charges on debts incurred prior to January 1, 1935, in
excess of the ten-mill limitation but within the fifteen-mill
limitation, the taxing authority of said subdivision shall levy in
excess of the ten-mill limitation such tax if a majority of the
electors voting on the levy vote in favor thereof.
Sec. 5705.261. The question of decrease of an increased rate
of levy approved for a continuing period of time by the voters of
a subdivision or, in the case of a qualifying library levy, the
voters of the library district or association library district,
may be initiated by the filing of a petition with the board of
elections of the proper county not less than ninety days before
the general election in any year requesting that an election be
held on such question. Such petition shall state the amount of the
proposed decrease in the rate of levy and shall be signed by
qualified electors residing in the subdivision, library district,
or association library district equal in number to at least ten
per cent of the total number of votes cast in the subdivision,
library district, or association library district for the office
of governor at the most recent general election for that office.
Only one such petition may be filed during each five-year period
following the election at which the voters approved the increased
rate for a continuing period of time.
After determination by it that such petition is valid, the
board of elections shall submit the question to the electors of
the subdivision, library district, or association library district
at the succeeding general election. The election shall be
conducted, canvassed, and certified in the same manner as regular
elections in such subdivision, library district, or association
library district for county offices. Notice of the election shall
be published in a newspaper of general circulation in the district
once a week for two consecutive weeks, or as provided in section
7.16 of the Revised Code, prior to the election. If the board of
elections operates and maintains a web site, the board of
elections shall post notice of the election on its web site for
thirty days prior to the election. The notice shall state the
purpose, the amount of the proposed decrease in rate, and the time
and place of the election. The form of the ballot cast at such
election shall be prescribed by the secretary of state. The
question covered by such petition shall be submitted as a separate
proposition but it may be printed on the same ballot with any
other propositions submitted at the same election other than the
election of officers. If a majority of the qualified electors
voting on the question of a decrease at such election approve the
proposed decrease in rate, the result of the election shall be
certified immediately after the canvass by the board of elections
to the subdivision's appropriate taxing authority, which shall
thereupon, after the current year, cease to levy such increased
rate or levy such tax at such reduced rate upon the duplicate of
the subdivision, library district, or association library
district. If notes have been issued in anticipation of the
collection of such levy, the taxing authority shall continue to
levy and collect under authority of the election authorizing the
original levy such amounts as will be sufficient to pay the
principal of and interest on such anticipation notes as the same
fall due.
Sec. 5705.281. (A) Notwithstanding section 5705.28 of the
Revised Code, the county budget commission, by an affirmative vote
of a majority of the commission, including an affirmative vote by
the county auditor, may waive the requirement that the taxing
authority of a subdivision or other taxing unit adopt a tax budget
as provided under section 5705.28 of the Revised Code, but shall
require such a taxing authority to provide such information to the
commission as may be required by the commission to perform its
duties under this chapter, including dividing the rates of each of
the subdivision's or taxing unit's tax levies as provided under
section 5705.04 of the Revised Code.
(B)(1) Notwithstanding divisions (B)(1) and (D) of section
5705.28 of the Revised Code, in any county in which a single
library receives all of the county public library fund or receives
all of that portion of the fund that is distributed to libraries,
the county budget commission, by an affirmative vote of a majority
of the commission, including an affirmative vote by the county
auditor, may waive any or all of the following requirements:
(a) The requirement that the board of trustees of a school
library district entitled to participate in any appropriation or
revenue of a school district or to have a tax proposed by the
board of education of a school district file with the board of
education of the school district a tax budget, and the requirement
that the board of education adopt the tax budget on behalf of the
library district, as provided in division (B)(1) of section
5705.28 of the Revised Code;
(b) The requirement that the board of trustees of a public
library desiring to participate in the distribution of the county
public library fund certify to the taxing authority its estimate
of contemplated revenue and expenditures, and the requirement that
the taxing authority include in its budget of receipts and budget
of expenditures the full amounts specified or requested by the
board of trustees, as provided in division (D) of section 5705.28
of the Revised Code.
(2) If a county budget commission waives the requirements
described in division (B)(1)(a) or (b) of this section, the
commission shall require the board of trustees of the school
library district or the board of trustees of the public library
desiring to participate in the distribution of the county public
library fund to provide to the commission any information the
commission may require from the board in order for the commission
to perform its duties under this chapter.
Sec. 5705.34. When the budget commission has completed its
work with respect to a tax budget or other information required to
be provided under section 5705.281 of the Revised Code, it shall
certify its action to the taxing authority, together with an
estimate by the county auditor of the rate of each tax necessary
to be levied by the taxing authority within its subdivision or,
taxing unit, or, in the case of a qualifying library levy, within
the library district or association library district, and what
part thereof is in excess of, and what part within, the ten-mill
tax limitation. The certification shall also indicate the date on
which each tax levied by the taxing authority will expire.
If a taxing authority levies a tax for a fixed sum of money
or to pay debt charges for the tax year for which the tax budget
is prepared, and a payment on account of that tax is payable to
the taxing authority for the tax year under section 5727.85,
5727.86, 5751.21, or 5751.22 of the Revised Code, the county
auditor, when estimating the rate at which the tax shall be levied
in the current year, shall estimate the rate necessary to raise
the required sum less the estimated amount of any payments made
for the tax year to a taxing unit for fixed-sum levies under those
sections. The estimated rate shall be the rate of the levy that
the budget commission certifies with its action under this
section.
Each taxing authority, by ordinance or resolution, shall
authorize the necessary tax levies and certify them to the county
auditor before the first day of October in each year, or at such
later date as is approved by the tax commissioner, except that the
certification by a board of education shall be made by the first
day of April or at such later date as is approved by the
commissioner, and except that a township board of park
commissioners that is appointed by the board of township trustees
and oversees a township park district that contains only
unincorporated territory shall authorize only those taxes approved
by, and only at the rate approved by, the board of township
trustees as required by division (C) of section 511.27 of the
Revised Code. If the levying of a tax to be placed on the
duplicate of the current year is approved by the electors of the
subdivision under sections 5705.01 to 5705.47 of the Revised Code;
if the rate of a school district tax is increased due to the
repeal of a school district income tax and property tax rate
reduction at an election held pursuant to section 5748.04 of the
Revised Code; or if refunding bonds to refund all or a part of the
principal of bonds payable from a tax levy for the ensuing fiscal
year are issued or sold and in the process of delivery, the budget
commission shall reconsider and revise its action on the budget of
the subdivision or school library district for whose benefit the
tax is to be levied after the returns of such election are fully
canvassed, or after the issuance or sale of such refunding bonds
is certified to it.
Sec. 5705.341. Any person required to pay taxes on real,
public utility, or tangible personal property in any taxing
district or other political subdivision of this state may appeal
to the board of tax appeals from the action of the county budget
commission of any county which relates to the fixing of uniform
rates of taxation and the rate necessary to be levied by each
taxing authority within its a subdivision or, taxing unit, library
district, or association library district and which action has
been certified by the county budget commission to the taxing
authority of any political subdivision or other taxing district
within the county.
Such appeal shall be in writing and shall set forth the tax
rate complained of and the reason that such a tax rate is not
necessary to produce the revenue needed by the taxing district or
political subdivision for the ensuing fiscal year as those needs
are set out in the tax budget of said taxing unit or, if adoption
of a tax budget was waived under section 5705.281 of the Revised
Code, as set out in such other information the district or
subdivision was required to provide under that section, or that
the action of the budget commission appealed from does not
otherwise comply with sections 5705.01 to 5705.47 of the Revised
Code. The notice of appeal shall be filed with the board of tax
appeals, and a true copy thereof shall be filed with the tax
commissioner, the county auditor, and with the fiscal officer of
each taxing district or political subdivision authorized to levy
the tax complained of, and such notice of appeal and copies
thereof must be filed within thirty days after the budget
commission has certified its action as provided by section 5705.34
of the Revised Code. Such notice of appeal and the copies thereof
may be filed either in person or by certified mail. If filed by
certified mail, the date of the United States postmark placed on
the sender's receipt by the postal employee to whom the notice of
appeal is presented shall be treated as the date of filing.
Prior to filing the appeal provided by this section, the
appellant shall deposit with the county auditor of the county or,
in the event the appeal concerns joint taxing districts in two or
more counties, with the county auditor of the county with the
greatest valuation of taxable property the sum of five hundred
dollars to cover the costs of the proceeding. The county auditor
shall forthwith issue a pay-in order and pay such money into the
county treasury to the credit of the general fund. The appellant
shall produce the receipt of the county treasurer for such deposit
and shall file such receipt with the notice of appeal.
The board of tax appeals shall forthwith consider the matter
presented on appeal from the action of the county budget
commission and may modify any action of the commission with
reference to the fixing of tax rates, to the end that no tax rate
shall be levied above that necessary to produce the revenue needed
by the taxing district or political subdivision for the ensuing
fiscal year and to the end that the action of the budget
commission appealed from shall otherwise be in conformity with
sections 5705.01 to 5705.47 of the Revised Code. The findings of
the board of tax appeals shall be substituted for the findings of
the budget commission and shall be sent to the county auditor and
the taxing authority of the taxing district or political
subdivision affected as the action of such budget commission under
sections 5705.01 to 5705.47 of the Revised Code and to the tax
commissioner. At the request of an appellant, the findings of the
board of tax appeals shall be sent by certified mail at the
appellant's expense.
The board of tax appeals shall promptly prepare a cost bill
listing the expenses incurred by the board in conducting any
hearing on the appeal and certify the cost bill to the county
auditor of the county receiving the deposit for costs, who shall
forthwith draw a warrant on the general fund of the county in
favor of the person or persons named in the bill of costs
certified by the board of tax appeals.
In the event the appellant prevails, the board of tax appeals
promptly shall direct the county auditor to refund the deposit to
the appellant and the costs shall be taxed to the taxing district
or political subdivision involved in the appeal. The county
auditor shall withhold from any funds then or thereafter in the
auditor's possession belonging to the taxing district or political
subdivision named in the order of the board of tax appeals and
shall reimburse the general fund of the county.
If the appellant fails, the costs shall be deducted from the
deposit provided for in this section and any balance which remains
shall be refunded promptly to the appellant by warrant of the
county auditor drawn on the general fund of the county.
Nothing in this section or any section of the Revised Code
shall permit or require the levying of any rate of taxation,
whether within the ten-mill limitation or whether the levy has
been approved by the electors of the a taxing district, the
political subdivision, library district, or association library
district, or by the charter of a municipal corporation in excess
of such ten-mill limitation, unless such rate of taxation for the
ensuing fiscal year is clearly required by a budget of the taxing
district or political subdivision properly and lawfully adopted
under this chapter, or by other information that must be provided
under section 5705.281 of the Revised Code if a tax budget was
waived.
In the event more than one appeal is filed involving the same
taxing district or political subdivision, all such appeals may be
consolidated by the board of tax appeals and heard at the same
time.
Nothing herein contained shall be construed to bar or
prohibit the tax commissioner from initiating an investigation or
hearing on the commissioner's own motion.
The tax commissioner shall adopt and issue such orders,
rules, and instructions, not inconsistent with law, as the
commissioner deems necessary, as to the exercise of the powers and
the discharge of the duties of any particular county budget
commission, county auditor, or other officer which relate to the
budget, the assessment of property, or the levy and collection of
taxes. The commissioner shall cause the orders and instructions
issued by the commissioner to be obeyed.
Sec. 5705.49. Wherever in the Revised Code the taxing
authorities of any subdivision, as defined in section 5705.01 of
the Revised Code, are authorized to levy taxes on the taxable
property within such a subdivision, or, in the case of a
qualifying library levy, within a library district or association
library district, such authority shall extend only to the levy of
taxes on the taxable real and public utility property listed on
general tax lists and duplicates provided for by section 319.28 of
the Revised Code. Where the amount of indebtedness of any
subdivision is limited by law with reference to the tax valuation
or aggregate value of the property on the tax list and duplicate
of such subdivision, such limitation shall be measured by the
property listed on such general tax lists and duplicates in such
subdivision.
Section 2. That existing sections 133.10, 3375.01, 3375.05,
3375.06, 3375.12, 3375.121, 3375.15, 3375.32, 3375.40, 3375.41,
3375.42, 5705.01, 5705.19, 5705.191, 5705.21, 5705.23, 5705.25,
5705.26, 5705.261, 5705.281, 5705.34, 5705.341, and 5705.49 and
section 3375.03 of the Revised Code are hereby repealed.
Section 3. On or before December 31, 2014, the State Library
Board shall review the boundaries of all public library districts
within Ohio and, in accordance with Chapter 119. of the Revised
Code, shall amend, define, and adjust the boundaries as necessary
to eliminate areas of overlap.
Section 4. The amendment by this act of sections 3375.06,
3375.12, and 3375.121 of the Revised Code takes effect January 1,
2013.
Section 5. The amendment by this act of sections 3375.42,
5705.01, 5705.19, 5705.191, 5705.21, 5705.23, 5705.25, 5705.26,
5705.261, 5705.281, 5705.34, 5705.341, and 5705.49 of the Revised
Code shall apply to tax years beginning on or after January 1,
2013.
Section 6. This act is hereby declared to be an emergency
measure necessary for the immediate preservation of the public
peace, health, and safety. The reason for such necessity is to
allow the State Library Board to prevent or eliminate overlapping
library district boundaries as soon as possible. Therefore, this
act shall go into immediate effect.
|