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S. B. No. 364 As IntroducedAs Introduced
129th General Assembly | Regular Session | 2011-2012 |
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Cosponsor:
Senator Eklund
A BILL
To amend sections 5705.29, 5747.51, 5747.53, and
5751.20, to enact new section 5747.52, and to
repeal section 5747.52 of the Revised Code to
establish a new default formula for determining
the share allocated to each subdivision from a
county's Local Government Fund distribution.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 5705.29, 5747.51, 5747.53, and
5751.20 be amended and new section 5747.52 of the Revised Code be
enacted to read as follows:
Sec. 5705.29. This section does not apply to a subdivision or
taxing unit for which the county budget commission has waived the
requirement to adopt a tax budget pursuant to section 5705.281 of
the Revised Code. The tax budget shall present the following
information in such detail as is prescribed by the auditor of
state:
(A)(1) A statement of the necessary current operating
expenses for the ensuing fiscal year for each department and
division of the subdivision, classified as to personal services
and other expenses, and the fund from which such expenditures are
to be made. Except in the case of a school district, this estimate
may include a contingent expense not designated for any particular
purpose, and not to exceed three per cent of the total amount of
appropriations for current expenses. In the case of a school
district, this estimate may include a contingent expense not
designated for any particular purpose and not to exceed thirteen
per cent of the total amount of appropriations for current
expenses.
(2) A statement of the expenditures for the ensuing fiscal
year necessary for permanent improvements, exclusive of any
expense to be paid from bond issues, classified as to the
improvements contemplated by the subdivision and the fund from
which such expenditures are to be made;
(3) The amounts required for the payment of final judgments;
(4) A statement of expenditures for the ensuing fiscal year
necessary for any purpose for which a special levy is authorized,
and the fund from which such expenditures are to be made;
(5) Comparative statements, so far as possible, in parallel
columns of corresponding items of expenditures for the current
fiscal year and the two preceding fiscal years.
(B)(1) An estimate of receipts from other sources than the
general property tax during the ensuing fiscal year, which shall
include an estimate of unencumbered balances at the end of the
current fiscal year, and the funds to which such estimated
receipts are credited;
(2) The amount each fund requires from the general property
tax, which shall be the difference between the contemplated
expenditure from the fund and the estimated receipts, as provided
in this section. The section of the Revised Code under which the
tax is authorized shall be set forth.
(3) Comparative statements, so far as possible, in parallel
columns of taxes and other revenues for the current fiscal year
and the two preceding fiscal years.
(C)(1) The amount required for debt charges;
(2) The estimated receipts from sources other than the tax
levy for payment of such debt charges, including the proceeds of
refunding bonds to be issued to refund bonds maturing in the next
succeeding fiscal year;
(3) The net amount for which a tax levy shall be made,
classified as to bonds authorized and issued prior to January 1,
1922, and those authorized and issued subsequent to such date, and
as to what portion of the levy will be within and what in excess
of the ten-mill limitation.
(D) An estimate of amounts from taxes authorized to be levied
in excess of the ten-mill limitation on the tax rate, and the fund
to which such amounts will be credited, together with the sections
of the Revised Code under which each such tax is exempted from all
limitations on the tax rate.
(E)(1) A board of education may include in its budget for the
fiscal year in which a levy proposed under section 5705.194,
5705.199, 5705.21, 5705.213, or 5705.219, a property tax levy
proposed under section 5748.09, or the original levy under section
5705.212 of the Revised Code is first extended on the tax list and
duplicate an estimate of expenditures to be known as a voluntary
contingency reserve balance, which shall not be greater than
twenty-five per cent of the total amount of the levy estimated to
be available for appropriation in such year.
(2) A board of education may include in its budget for the
fiscal year following the year in which a levy proposed under
section 5705.194, 5705.199, 5705.21, 5705.213, or 5705.219, a
property tax levy proposed under section 5748.09, or the original
levy under section 5705.212 of the Revised Code is first extended
on the tax list and duplicate an estimate of expenditures to be
known as a voluntary contingency reserve balance, which shall not
be greater than twenty per cent of the amount of the levy
estimated to be available for appropriation in such year.
(3) Except as provided in division (E)(4) of this section,
the full amount of any reserve balance the board includes in its
budget shall be retained by the county auditor and county
treasurer out of the first semiannual settlement of taxes until
the beginning of the next succeeding fiscal year, and thereupon,
with the depository interest apportioned thereto, it shall be
turned over to the board of education, to be used for the purposes
of such fiscal year.
(4) A board of education, by a two-thirds vote of all members
of the board, may appropriate any amount withheld as a voluntary
contingency reserve balance during the fiscal year for any lawful
purpose, provided that prior to such appropriation the board of
education has authorized the expenditure of all amounts
appropriated for contingencies under section 5705.40 of the
Revised Code. Upon request by the board of education, the county
auditor shall draw a warrant on the district's account in the
county treasury payable to the district in the amount requested.
(F)(1) A board of education may include a spending reserve in
its budget for fiscal years ending on or before June 30, 2002. The
spending reserve shall consist of an estimate of expenditures not
to exceed the district's spending reserve balance. A district's
spending reserve balance is the amount by which the designated
percentage of the district's estimated personal property taxes to
be settled during the calendar year in which the fiscal year ends
exceeds the estimated amount of personal property taxes to be so
settled and received by the district during that fiscal year.
Moneys from a spending reserve shall be appropriated in accordance
with section 133.301 of the Revised Code.
(2) For the purposes of computing a school district's
spending reserve balance for a fiscal year, the designated
percentage shall be as follows:
Fiscal year ending in: |
Designated percentage |
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1998 |
50% |
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1999 |
40% |
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2000 |
30% |
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2001 |
20% |
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2002 |
10% |
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(G) Except as otherwise provided in this division, the county
budget commission shall not reduce the taxing authority of a
subdivision as a result of the creation of a reserve balance
account. Except as otherwise provided in this division, the county
budget commission shall not consider the amount in a reserve
balance account of a township, county, or municipal corporation as
an unencumbered balance or as revenue for the purposes of division
(E)(3) or (4) of section 5747.51 of the Revised Code. The county
budget commission may require documentation of the reasonableness
of the reserve balance held in any reserve balance account. The
commission shall consider any amount in a reserve balance account
that it determines to be unreasonable as unencumbered and as
revenue for the purposes of section 5747.51 of the Revised Code
and may take such amounts determined to be unreasonable into
consideration when determining whether to reduce the taxing
authority of a subdivision.
Sec. 5747.51. (A) On or before the twenty-fifth day of July
of each year, the tax commissioner shall make and certify to the
county auditor of each county an estimate of the amount of the
local government fund to be allocated to the undivided local
government fund of each county for the ensuing calendar year.
(B) At each annual regular session of the county budget
commission convened pursuant to section 5705.27 of the Revised
Code, each auditor shall present to the commission the certificate
of the commissioner, the annual tax budget and estimates, and the
records showing the action of the commission in its last preceding
regular session. The commission, after extending to the
representatives of each subdivision an opportunity to be heard,
under oath administered by any member of the commission, and
considering all the facts and information presented to it by the
auditor, shall determine the amount of the undivided local
government fund needed by and to be apportioned to each
subdivision for current operating expenses, as shown in the tax
budget of the subdivision. This determination shall be made
pursuant to divisions (C) to (I) of this section, unless the
commission has provided for a formula pursuant to section 5747.53
of the Revised Code.
Nothing in this section prevents the budget commission, for
the purpose of apportioning the undivided local government fund,
from inquiring into the claimed needs of any subdivision as stated
in its tax budget, or from adjusting claimed needs to reflect
actual needs. For the purposes of this section, "current operating
expenses" means the lawful expenditures of a subdivision, except
those for permanent improvements and except payments for interest,
sinking fund, and retirement of bonds, notes, and certificates of
indebtedness of the subdivision.
(C) The commission shall determine the combined total of the
estimated expenditures, including transfers, from the general fund
and any special funds other than special funds established for
road and bridge; street construction, maintenance, and repair;
state highway improvement; and gas, water, sewer, and electric
public utilities operated by a subdivision, as shown in the
subdivision's tax budget for the ensuing calendar year.
(D) From the combined total of expenditures calculated
pursuant to division (C) of this section, the commission shall
deduct the following expenditures, if included in these funds in
the tax budget:
(1) Expenditures for permanent improvements as defined in
division (E) of section 5705.01 of the Revised Code;
(2) In the case of counties and townships, transfers to the
road and bridge fund, and in the case of municipalities, transfers
to the street construction, maintenance, and repair fund and the
state highway improvement fund;
(3) Expenditures for the payment of debt charges;
(4) Expenditures for the payment of judgments.
(E) In addition to the deductions made pursuant to division
(D) of this section, revenues accruing to the general fund and any
special fund considered under division (C) of this section from
the following sources shall be deducted from the combined total of
expenditures calculated pursuant to division (C) of this section:
(1) Taxes levied within the ten-mill limitation, as defined
in section 5705.02 of the Revised Code;
(2) The budget commission allocation of estimated county
public library fund revenues to be distributed pursuant to section
5747.48 of the Revised Code;
(3) Estimated unencumbered balances as shown on the tax
budget as of the thirty-first day of December of the current year
in the general fund, but not any estimated balance in any special
fund considered in division (C) of this section;
(4) Revenue, including transfers, shown in the general fund
and any special funds other than special funds established for
road and bridge; street construction, maintenance, and repair;
state highway improvement; and gas, water, sewer, and electric
public utilities, from all other sources except those that a
subdivision receives from an additional tax or service charge
voted by its electorate or receives from special assessment or
revenue bond collection. For the purposes of this division, where
the charter of a municipal corporation prohibits the levy of an
income tax, an income tax levied by the legislative authority of
such municipal corporation pursuant to an amendment of the charter
of that municipal corporation to authorize such a levy represents
an additional tax voted by the electorate of that municipal
corporation. For the purposes of this division, any measure
adopted by a board of county commissioners pursuant to section
322.02, 324.02, 4504.02, or 5739.021 of the Revised Code,
including those measures upheld by the electorate in a referendum
conducted pursuant to section 322.021, 324.021, 4504.021, or
5739.022 of the Revised Code, shall not be considered an
additional tax voted by the electorate.
Subject to division (G) of section 5705.29 of the Revised
Code, money in a reserve balance account established by a county,
township, or municipal corporation under section 5705.13 of the
Revised Code shall not be considered an unencumbered balance or
revenue under division (E)(3) or (4) of this section. Money in a
reserve balance account established by a township under section
5705.132 of the Revised Code shall not be considered an
unencumbered balance or revenue under division (E)(3) or (4) of
this section.
If a county, township, or municipal corporation has created
and maintains a nonexpendable trust fund under section 5705.131 of
the Revised Code, the principal of the fund, and any additions to
the principal arising from sources other than the reinvestment of
investment earnings arising from such a fund, shall not be
considered an unencumbered balance or revenue under division
(E)(3) or (4) of this section. Only investment earnings arising
from investment of the principal or investment of such additions
to principal may be considered an unencumbered balance or revenue
under those divisions.
(F) The total expenditures calculated pursuant to division
(C) of this section, less the deductions authorized in divisions
(D) and (E) of this section, shall be known as the "relative need"
of the subdivision, for the purposes of this section.
(G) The budget commission shall total the relative need of
all participating subdivisions in the county, and shall compute a
relative need factor by dividing the total estimate of the
undivided local government fund by the total relative need of all
participating subdivisions.
(H) The relative need of each subdivision shall be multiplied
by the relative need factor to determine the proportionate share
of the subdivision in the undivided local government fund of the
county; provided, that the maximum proportionate share of a county
shall not exceed the following maximum percentages of the total
estimate of the undivided local government fund governed by the
relationship of the percentage of the population of the county
that resides within municipal corporations within the county to
the total population of the county as reported in the reports on
population in Ohio by the department of development as of the
twentieth day of July of the year in which the tax budget is filed
with the budget commission:
Percentage of municipal population within the county: |
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Percentage share of the county shall not exceed: |
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Less than forty-one per cent |
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Sixty per cent |
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Forty-one per cent or more but less than eighty-one per cent |
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Fifty per cent |
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Eighty-one per cent or more |
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Thirty per cent |
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Where the proportionate share of the county exceeds the
limitations established in this division, the budget commission
shall adjust the proportionate shares determined pursuant to this
division so that the proportionate share of the county does not
exceed these limitations, and it shall increase the proportionate
shares of all other subdivisions on a pro rata basis. In counties
having a population of less than one hundred thousand, not less
than ten per cent shall be distributed to the townships therein.
(I) The proportionate share of each subdivision in the
undivided local government fund determined pursuant to division
(H) of this section for any calendar year shall not be less than
the product of the average of the percentages of the undivided
local government fund of the county as apportioned to that
subdivision for the calendar years 1968, 1969, and 1970,
multiplied by the total amount of the undivided local government
fund of the county apportioned pursuant to former section 5735.23
of the Revised Code for the calendar year 1970. For the purposes
of this division, the total apportioned amount for the calendar
year 1970 shall be the amount actually allocated to the county in
1970 from the state collected intangible tax as levied by section
5707.03 of the Revised Code and distributed pursuant to section
5725.24 of the Revised Code, plus the amount received by the
county in the calendar year 1970 pursuant to division (B)(1) of
former section 5739.21 of the Revised Code, and distributed
pursuant to former section 5739.22 of the Revised Code. If the
total amount of the undivided local government fund for any
calendar year is less than the amount of the undivided local
government fund apportioned pursuant to former section 5739.23 of
the Revised Code for the calendar year 1970, the minimum amount
guaranteed to each subdivision for that calendar year pursuant to
this division shall be reduced on a basis proportionate to the
amount by which the amount of the undivided local government fund
for that calendar year is less than the amount of the undivided
local government fund apportioned for the calendar year 1970.
(J) On Upon the auditor's receipt of the estimate, the county
budget commission shall determine the amount that shall be
distributed from the undivided local government fund to each
subdivision under section 5747.52 or 5747.53 of the Revised Code.
The commission's determination is final and may not be appealed
unless the commission failed to comply with the formula under
section 5747.52 or 5747.53 of the Revised Code.
On the basis of such apportionment the budget commission's
determination, the county auditor shall compute the percentage
share of each such subdivision in the undivided local government
fund and shall at the same time certify to the tax commissioner
the percentage share of the county as a subdivision.
No payment
shall be made from the undivided local government fund, except in
accordance with such percentage shares.
Within ten days after the budget commission has made its
apportionment, whether conducted pursuant to section 5747.51 or
5747.53 of the Revised Code determination, the auditor shall
publish a list of the subdivisions and the amount each is to
receive from the undivided local government fund and the
percentage share of each subdivision, in a newspaper or newspapers
of countywide circulation, and send a copy of such allocation the
list to the tax commissioner.
The county auditor shall also send by certified mail, return
receipt requested, a copy of such allocation the list to the
fiscal officer of each subdivision entitled to participate in the
allocation of the undivided local government fund of the county.
This copy shall constitute the official notice of the commission
action referred to in section 5705.37 of the Revised Code.
All money received into the treasury of a subdivision from
the undivided local government fund in a county treasury shall be
paid into the general fund and used for the current operating
expenses of the subdivision.
If a municipal corporation maintains a municipal university,
such municipal university, when the board of trustees so requests
the legislative authority of the municipal corporation, shall
participate in the money apportioned to such municipal corporation
from the total local government fund, however created and
constituted, in such amount as requested by the board of trustees,
provided such sum does not exceed nine per cent of the total
amount paid to the municipal corporation.
If any public official fails to maintain the records required
by sections 5747.50 to 5747.55 of the Revised Code or by the rules
issued by the tax commissioner, the auditor of state, or the
treasurer of state pursuant to such sections, or fails to comply
with any law relating to the enforcement of such sections, the
local government fund money allocated to the county may be
withheld until such time as the public official has complied with
such sections or such law or the rules issued pursuant thereto.
Sec. 5747.52. (A) For purposes of this section:
(1) "Total county allocation" means the estimate certified by
the tax commissioner under section 5747.51 of the Revised Code.
(2) "Total base allocation" means the sum of the base
allocations of the county, metropolitan park district, and each
subdivision.
(3) "Base allocation" means, in the case of a county, thirty
per cent of total county allocation. In the case of a metropolitan
park district if one exists in the county, "base allocation" means
five and one-half per cent of total county allocation. For all
other subdivisions, "base allocation" means the average of a
subdivision's current year allocation, first preceding year
distribution, and second preceding year distribution.
(4) "Current year allocation" means the amount allocated to a
subdivision for the current year.
(5) "First preceding year distribution" means the amount
actually distributed to a subdivision pursuant to this section or
section 5747.53 of the Revised Code in the year immediately
preceding the current year.
(6) "Second preceding year distribution" means the amount
actually distributed to a subdivision pursuant to this section or
section 5747.53 of the Revised Code in the second year immediately
preceding the current year.
(7) "Adjusted base allocation" means the product of total
county allocation multiplied by the quotient of the subdivision's
base allocation divided by total base allocation.
(8) "Total excess allocation" means the difference of total
county allocation minus total base allocation, but not less than
zero.
(9) "Excess allocation" of a subdivision means the product of
total excess allocation multiplied by the subdivision's excess
allocation percentage.
(10) "Excess allocation percentage" means the average of a
subdivision's property wealth ratio, income ratio, and population
ratio.
(11) "Property wealth ratio" means the quotient of a
subdivision's property wealth factor divided by the sum of the
property wealth factors of all subdivisions.
(12) "Property wealth factor" means the quotient of a
subdivision's population divided by its taxable value per capita.
(13) "Income ratio" means the quotient of a subdivision's
income factor divided by the sum of the income factors of all
subdivisions.
(14) "Income factor" means the quotient of a subdivision's
population divided by its per capita income.
(15) "Population ratio" means the quotient of a subdivision's
population factor divided by the sum of the population factors of
all subdivisions.
(16) "Population density" means the quotient of a
subdivision's population divided by the subdivision's geographical
size, measured in square miles, as determined by the county
engineer.
(17) "Population factor" means the product of a subdivision's
population multiplied by its population density.
(18) "Population" means the population of a subdivision as
determined by a regional or county planning commission or, if no
such commission exists, by the county budget commission.
(19) "Taxable value" means the taxable value of all taxable
property in the subdivision as indicated on the tax list of real
and public utility property for the preceding tax year.
(20) "Taxable value per capita" means the quotient of a
subdivision's population divided by its taxable value.
(21) "Per capita income" of a subdivision means the per
capita income as published by or derived from information prepared
by the United States bureau of the census.
(B) If the total county allocation is equal to or greater
than the total base allocation, the amount that shall be
distributed to a subdivision from the undivided local government
fund equals the sum of the subdivision's base allocation plus its
excess allocation. If the total county allocation is less than the
total base allocation, the amount that shall be distributed to a
subdivision from the undivided local government fund equals the
subdivision's adjusted base allocation.
(C) If the actual amount distributed to the undivided local
government fund in a year exceeds the total county allocation for
that year, the excess shall be distributed to subdivisions as
provided in divisions (C)(1) and (2) of this section.
(1) Of the first seven hundred fifty thousand dollars of
excess, a subdivision shall receive the product of the excess
multiplied by the quotient of the subdivision's allocation under
division (B) of this section divided by the total county
allocation.
(2) Any amount in excess of seven hundred fifty thousand
dollars shall be distributed as follows:
(a) To the county, thirty per cent;
(b) To a metropolitan park district if one exists in the
county, five and one-half per cent;
(c) The remainder shall be distributed to all other
subdivisions in amounts to be determined in the same manner as the
subdivisions' excess allocation is determined, except that "total
excess allocation" equals the total amount to be distributed under
division (C)(2)(c) of this section.
(D)(1) As used in this division:
(a) "Total distribution" means the total amount to be
distributed to a county or qualifying city for a calendar year
under divisions (B) and (C) of this section.
(b) "2012 allocation" means the total amount distributed to a
county or qualifying city under section 5747.52 or 5747.53 of the
Revised Code in calendar year 2012.
(c) "Qualifying city" means a city described in Section
6(C)(3)(a) of Article XV, Ohio Constitution.
(2) The amounts to be distributed to a county or qualifying
city under divisions (B) and (C) of this section shall be subject
to adjustment as provided in this division. For any calendar year,
if a qualifying city's total distribution would exceed the
qualifying city's 2012 allocation, and if the total distribution
of the county in which the qualifying city is located would not
equal or exceed the county's 2012 allocation, the qualifying
city's total distribution for that calendar year shall be reduced
by an amount equal to fifty per cent of the difference between the
qualifying city's total distribution and its 2012 allocation, and
the county's total distribution for that calendar year shall be
increased by an identical amount.
Sec. 5747.53. (A) As used in this section:
(1) "City, located wholly or partially in the county, with
the greatest population" means the city, located wholly or
partially in the county, with the greatest population residing in
the county; however, if the county budget commission on or before
January 1, 1998, adopted an alternative method of apportionment
that was approved by the legislative authority of the city,
located partially in the county, with the greatest population but
not the greatest population residing in the county, "city, located
wholly or partially in the county, with the greatest population"
means the city, located wholly or partially in the county, with
the greatest population whether residing in the county or not, if
this alternative meaning is adopted by action of the board of
county commissioners and a majority of the boards of township
trustees and legislative authorities of municipal corporations
located wholly or partially in the county.
(2) "Participating political subdivision" means a municipal
corporation or township that satisfies all of the following:
(a) It is located wholly or partially in the county.
(b) It is not the city, located wholly or partially in the
county, with the greatest population.
(c) Undivided local government fund moneys are apportioned to
it under the county's alternative method or formula of
apportionment in the current calendar year.
(B) In lieu of the method of apportionment of the undivided
local government fund of the county provided by section 5747.51
5747.52 of the Revised Code, upon the approval of seventy-five per
cent or more of the subdivisions located wholly or partially in
the county acting by motion adopted after July 1, 2012, the county
budget commission may provide for the apportionment of the fund
under an alternative method or on a formula basis as authorized by
this section.
Except as otherwise provided in division (C) of this section,
the alternative method of apportionment shall have first been
approved by all of the following governmental units: the board of
county commissioners; the legislative authority of the city,
located wholly or partially in the county, with the greatest
population; and a majority of the boards of township trustees and
legislative authorities of municipal corporations, located wholly
or partially in the county, excluding the legislative authority of
the city, located wholly or partially in the county, with the
greatest population. In granting or denying approval for an
alternative method of apportionment, the board of county
commissioners, boards of township trustees, and legislative
authorities of municipal corporations shall act by motion. A
motion to approve shall be passed upon a majority vote of the
members of a board of county commissioners, board of township
trustees, or legislative authority of a municipal corporation,
shall take effect immediately, and need not be published.
(B)(1) Except as provided in division (B)(2) of this section,
if, for any calendar year, the amount that would be apportioned to
a county or to the largest municipal corporation in a county under
the apportionment method provided in section 5747.52 of the
Revised Code would exceed the amount that would be apportioned to
that county or municipal corporation under an alternative
apportionment method adopted under this section, the undivided
local government fund of the county shall be apportioned among the
subdivisions eligible to participate in the fund for that calendar
year under the apportionment method provided in section 5747.52 of
the Revised Code.
(2) A county or municipal corporation, acting by motion
adopted after July 1, 2012, may waive the application of division
(B)(1) of this section with respect to the county or municipal
corporation. If both the county and the largest municipal
corporation in the county approve such waivers, the county budget
commission may provide for the apportionment of the county
undivided local government fund under an alternative method
adopted under this section for any calendar year regardless of the
amount that would be apportioned to the county and municipal
corporation in that calendar year under the alternative method.
(C) Any alternative method of apportionment adopted and
approved under this
division section may be revised, amended, or
repealed in the same manner as it may be adopted and approved. If
an alternative method of apportionment adopted and approved under
this
division section is repealed, the undivided local government
fund of the county shall be apportioned among the subdivisions
eligible to participate in the fund, commencing in the ensuing
calendar year, under the apportionment provided in section 5747.52
of the Revised Code, unless the repeal occurs by operation of
division (C) of this section or a new method for apportionment of
the fund is provided in the action of repeal.
(C) This division applies only in counties in which the city,
located wholly or partially in the county, with the greatest
population has a population of twenty thousand or less and a
population that is less than fifteen per cent of the total
population of the county. In such a county, the legislative
authorities or boards of township trustees of two or more
participating political subdivisions, which together have a
population residing in the county that is a majority of the total
population of the county, each may adopt a resolution to exclude
the approval otherwise required of the legislative authority of
the city, located wholly or partially in the county, with the
greatest population. All of the resolutions to exclude that
approval shall be adopted not later than the first Monday of
August of the year preceding the calendar year in which
distributions are to be made under an alternative method of
apportionment.
A motion granting or denying approval of an alternative
method of apportionment under this division shall be adopted by a
majority vote of the members of the board of county commissioners
and by a majority vote of a majority of the boards of township
trustees and legislative authorities of the municipal corporations
located wholly or partially in the county, other than the city,
located wholly or partially in the county, with the greatest
population, shall take effect immediately, and need not be
published. The alternative method of apportionment under this
division shall be adopted and approved annually, not later than
the first Monday of August of the year preceding the calendar year
in which distributions are to be made under it. A motion granting
approval of an alternative method of apportionment under this
division repeals any existing alternative method of apportionment,
effective with distributions to be made from the fund in the
ensuing calendar year. An alternative method of apportionment
under this division shall not be revised or amended after the
first Monday of August of the year preceding the calendar year in
which distributions are to be made under it.
(D) In determining an alternative method of apportionment
authorized by this section, the county budget commission may
include in the method any factor considered to be appropriate and
reliable, in the sole discretion of the county budget commission.
(E) The limitations set forth in section 5747.51 of the
Revised Code, stating the maximum amount that the county may
receive from the undivided local government fund and the minimum
amount the townships in counties having a population of less than
one hundred thousand may receive from the fund, are applicable to
any alternative method of apportionment authorized under this
section.
(F) On the basis of any alternative method of apportionment
adopted and approved as authorized by this section, as certified
by the auditor to the county treasurer, the county treasurer shall
make distribution of the money in the undivided local government
fund to each subdivision eligible to participate in the fund, and
the auditor, when the amount of those shares is in the custody of
the treasurer in the amounts so computed to be due the respective
subdivisions, shall at the same time certify to the tax
commissioner the percentage share of the county as a subdivision.
All money received into the treasury of a subdivision from the
undivided local government fund in a county treasury shall be paid
into the general fund and used for the current operating expenses
of the subdivision. If a municipal corporation maintains a
municipal university, the university, when the board of trustees
so requests the legislative authority of the municipal
corporation, shall participate in the money apportioned to the
municipal corporation from the total local government fund,
however created and constituted, in the amount requested by the
board of trustees, provided that amount does not exceed nine per
cent of the total amount paid to the municipal corporation.
(G)(F) The actions of the county budget commission taken
pursuant to this section are final and may not be appealed to the
board of tax appeals, except on the issues of abuse of discretion
and failure to comply with the formula.
Sec. 5751.20. (A) As used in sections 5751.20 to 5751.22 of
the Revised Code:
(1) "School district," "joint vocational school district,"
"local taxing unit," "recognized valuation," "fixed-rate levy,"
and "fixed-sum levy" have the same meanings as used in section
5727.84 of the Revised Code.
(2) "State education aid" for a school district means the
following:
(a) For fiscal years prior to fiscal year 2010, the sum of
state aid amounts computed for the district under the following
provisions, as they existed for the applicable fiscal year:
division (A) of section 3317.022 of the Revised Code, including
the amounts calculated under sections 3317.029 and 3317.0217 of
the Revised Code; divisions (C)(1), (C)(4), (D), (E), and (F) of
section 3317.022; divisions (B), (C), and (D) of section 3317.023;
divisions (L) and (N) of section 3317.024; section 3317.0216; and
any unit payments for gifted student services paid under sections
3317.05, 3317.052, and 3317.053 of the Revised Code; except that,
for fiscal years 2008 and 2009, the amount computed for the
district under Section 269.20.80 of H.B. 119 of the 127th general
assembly and as that section subsequently may be amended shall be
substituted for the amount computed under division (D) of section
3317.022 of the Revised Code, and the amount computed under
Section 269.30.80 of H.B. 119 of the 127th general assembly and as
that section subsequently may be amended shall be included.
(b) For fiscal years 2010 and 2011, the sum of the amounts
computed under former sections 3306.052, 3306.12, 3306.13,
3306.19, 3306.191, and 3306.192 of the Revised Code;
(c) For fiscal years 2012 and 2013, the amount paid in
accordance with the section Section 267.30.50 of H.B. 153 of the
129th general assembly entitled "FUNDING FOR CITY, EXEMPTED
VILLAGE, AND LOCAL SCHOOL DISTRICTS."
(3) "State education aid" for a joint vocational school
district means the following:
(a) For fiscal years prior to fiscal year 2010, the sum of
the state aid computed for the district under division (N) of
section 3317.024 and section 3317.16 of the Revised Code, except
that, for fiscal years 2008 and 2009, the amount computed under
Section 269.30.80 of H.B. 119 of the 127th general assembly and as
that section subsequently may be amended shall be included.
(b) For fiscal years 2010 and 2011, the amount paid in
accordance with the section Section 265.30.50 of H.B. 1 of the
128th general assembly entitled "FUNDING FOR JOINT VOCATIONAL
SCHOOL DISTRICTS."
(c) For fiscal years 2012 and 2013, the amount paid in
accordance with the section Section 267.30.60 of H.B. 153 of the
129th general assembly entitled "FUNDING FOR JOINT VOCATIONAL
SCHOOL DISTRICTS."
(4) "State education aid offset" means the amount determined
for each school district or joint vocational school district under
division (A)(1) of section 5751.21 of the Revised Code.
(5) "Machinery and equipment property tax value loss" means
the amount determined under division (C)(1) of this section.
(6) "Inventory property tax value loss" means the amount
determined under division (C)(2) of this section.
(7) "Furniture and fixtures property tax value loss" means
the amount determined under division (C)(3) of this section.
(8) "Machinery and equipment fixed-rate levy loss" means the
amount determined under division (D)(1) of this section.
(9) "Inventory fixed-rate levy loss" means the amount
determined under division (D)(2) of this section.
(10) "Furniture and fixtures fixed-rate levy loss" means the
amount determined under division (D)(3) of this section.
(11) "Total fixed-rate levy loss" means the sum of the
machinery and equipment fixed-rate levy loss, the inventory
fixed-rate levy loss, the furniture and fixtures fixed-rate levy
loss, and the telephone company fixed-rate levy loss.
(12) "Fixed-sum levy loss" means the amount determined under
division (E) of this section.
(13) "Machinery and equipment" means personal property
subject to the assessment rate specified in division (F) of
section 5711.22 of the Revised Code.
(14) "Inventory" means personal property subject to the
assessment rate specified in division (E) of section 5711.22 of
the Revised Code.
(15) "Furniture and fixtures" means personal property subject
to the assessment rate specified in division (G) of section
5711.22 of the Revised Code.
(16) "Qualifying levies" are levies in effect for tax year
2004 or applicable to tax year 2005 or approved at an election
conducted before September 1, 2005. For the purpose of determining
the rate of a qualifying levy authorized by section 5705.212 or
5705.213 of the Revised Code, the rate shall be the rate that
would be in effect for tax year 2010.
(17) "Telephone property" means tangible personal property of
a telephone, telegraph, or interexchange telecommunications
company subject to an assessment rate specified in section
5727.111 of the Revised Code in tax year 2004.
(18) "Telephone property tax value loss" means the amount
determined under division (C)(4) of this section.
(19) "Telephone property fixed-rate levy loss" means the
amount determined under division (D)(4) of this section.
(20) "Taxes charged and payable" means taxes charged and
payable after the reduction required by section 319.301 of the
Revised Code but before the reductions required by sections
319.302 and 323.152 of the Revised Code.
(21) "Median estate tax collections" means, in the case of a
municipal corporation to which revenue from the taxes levied in
Chapter 5731. of the Revised Code was distributed in each of
calendar years 2006, 2007, 2008, and 2009, the median of those
distributions. In the case of a municipal corporation to which no
distributions were made in one or more of those years, "median
estate tax collections" means zero.
(22) "Total resources," in the case of a school district,
means the sum of the amounts in divisions (A)(22)(a) to (h) of
this section less any reduction required under division (A)(32) of
this section.
(a) The state education aid for fiscal year 2010;
(b) The sum of the payments received by the school district
in fiscal year 2010 for current expense levy losses pursuant to
division (C)(2) of section 5727.85 and divisions (C)(8) and (9) of
section 5751.21 of the Revised Code, excluding the portion of such
payments attributable to levies for joint vocational school
district purposes;
(c) The sum of fixed-sum levy loss payments received by the
school district in fiscal year 2010 pursuant to division (E)(1) of
section 5727.85 and division (E)(1) of section 5751.21 of the
Revised Code for fixed-sum levies imposed for a purpose other than
paying debt charges;
(d) Fifty per cent of the school district's taxes charged and
payable against all property on the tax list of real and public
utility property for current expense purposes for tax year 2008,
including taxes charged and payable from emergency levies imposed
under section 5709.194 of the Revised Code and excluding taxes
levied for joint vocational school district purposes;
(e) Fifty per cent of the school district's taxes charged and
payable against all property on the tax list of real and public
utility property for current expenses for tax year 2009, including
taxes charged and payable from emergency levies and excluding
taxes levied for joint vocational school district purposes;
(f) The school district's taxes charged and payable against
all property on the general tax list of personal property for
current expenses for tax year 2009, including taxes charged and
payable from emergency levies;
(g) The amount certified for fiscal year 2010 under division
(A)(2) of section 3317.08 of the Revised Code;
(h) Distributions received during calendar year 2009 from
taxes levied under section 718.09 of the Revised Code.
(23) "Total resources," in the case of a joint vocational
school district, means the sum of amounts in divisions (A)(23)(a)
to (g) of this section less any reduction required under division
(A)(32) of this section.
(a) The state education aid for fiscal year 2010;
(b) The sum of the payments received by the joint vocational
school district in fiscal year 2010 for current expense levy
losses pursuant to division (C)(2) of section 5727.85 and
divisions (C)(8) and (9) of section 5751.21 of the Revised Code;
(c) Fifty per cent of the joint vocational school district's
taxes charged and payable against all property on the tax list of
real and public utility property for current expense purposes for
tax year 2008;
(d) Fifty per cent of the joint vocational school district's
taxes charged and payable against all property on the tax list of
real and public utility property for current expenses for tax year
2009;
(e) Fifty per cent of a city, local, or exempted village
school district's taxes charged and payable against all property
on the tax list of real and public utility property for current
expenses of the joint vocational school district for tax year
2008;
(f) Fifty per cent of a city, local, or exempted village
school district's taxes charged and payable against all property
on the tax list of real and public utility property for current
expenses of the joint vocational school district for tax year
2009;
(g) The joint vocational school district's taxes charged and
payable against all property on the general tax list of personal
property for current expenses for tax year 2009.
(24) "Total resources," in the case of county mental health
and disability related functions, means the sum of the amounts in
divisions (A)(24)(a) and (b) of this section less any reduction
required under division (A)(32) of this section.
(a) The sum of the payments received by the county for mental
health and developmental disability related functions in calendar
year 2010 under division (A)(1) of section 5727.86 and division
divisions (A)(1) and (2) of section 5751.22 of the Revised Code as
they existed at that time;
(b) With respect to taxes levied by the county for mental
health and developmental disability related purposes, the taxes
charged and payable for such purposes against all property on the
tax list of real and public utility property for tax year 2009.
(25) "Total resources," in the case of county senior services
related functions, means the sum of the amounts in divisions
(A)(25)(a) and (b) of this section less any reduction required
under division (A)(32) of this section.
(a) The sum of the payments received by the county for senior
services related functions in calendar year 2010 under division
(A)(1) of section 5727.86 and divisions (A)(1) and (2) of section
5751.22 of the Revised Code as they existed at that time;
(b) With respect to taxes levied by the county for senior
services related purposes, the taxes charged and payable for such
purposes against all property on the tax list of real and public
utility property for tax year 2009.
(26) "Total resources," in the case of county children's
services related functions, means the sum of the amounts in
divisions (A)(26)(a) and (b) of this section less any reduction
required under division (A)(32) of this section.
(a) The sum of the payments received by the county for
children's services related functions in calendar year 2010 under
division (A)(1) of section 5727.86 and divisions (A)(1) and (2) of
section 5751.22 of the Revised Code as they existed at that time;
(b) With respect to taxes levied by the county for children's
services related purposes, the taxes charged and payable for such
purposes against all property on the tax list of real and public
utility property for tax year 2009.
(27) "Total resources," in the case of county public health
related functions, means the sum of the amounts in divisions
(A)(27)(a) and (b) of this section less any reduction required
under division (A)(32) of this section.
(a) The sum of the payments received by the county for public
health related functions in calendar year 2010 under division
(A)(1) of section 5727.86 and divisions (A)(1) and (2) of section
5751.22 of the Revised Code as they existed at that time;
(b) With respect to taxes levied by the county for public
health related purposes, the taxes charged and payable for such
purposes against all property on the tax list of real and public
utility property for tax year 2009.
(28) "Total resources," in the case of all county functions
not included in divisions (A)(24) to (27) of this section, means
the sum of the amounts in divisions (A)(28)(a) to (d) of this
section less any reduction required under division (A)(32) of this
section.
(a) The sum of the payments received by the county for all
other purposes in calendar year 2010 under division (A)(1) of
section 5727.86 and divisions (A)(1) and (2) of section 5751.22 of
the Revised Code as they existed at that time;
(b) The county's percentage share of county undivided local
government fund allocations as certified to the tax commissioner
for calendar year 2010 by the county auditor under division (J) of
section 5747.51 of the Revised Code or division (F) of section
5747.53 of the Revised Code, as those divisions existed at that
time, multiplied by the total amount actually distributed in
calendar year 2010 from the county undivided local government
fund;
(c) With respect to taxes levied by the county for all other
purposes, the taxes charged and payable for such purposes against
all property on the tax list of real and public utility property
for tax year 2009, excluding taxes charged and payable for the
purpose of paying debt charges;
(d) The sum of the amounts distributed to the county in
calendar year 2010 for the taxes levied pursuant to sections
5739.021 and 5741.021 of the Revised Code.
(29) "Total resources," in the case of a municipal
corporation, means the sum of the amounts in divisions (A)(29)(a)
to (g) of this section less any reduction required under division
(A)(32) of this section.
(a) The sum of the payments received by the municipal
corporation in calendar year 2010 under division (A)(1) of section
5727.86 and divisions (A)(1) and (2) of section 5751.22 of the
Revised Code as they existed at that time;
(b) The municipal corporation's percentage share of county
undivided local government fund allocations as certified to the
tax commissioner for calendar year 2010 by the county auditor
under division (J) of section 5747.51 of the Revised Code or
division (F) of section 5747.53 of the Revised Code, as those
divisions existed at that time, multiplied by the total amount
actually distributed in calendar year 2010 from the county
undivided local government fund;
(c) The sum of the amounts distributed to the municipal
corporation in calendar year 2010 pursuant to section 5747.50 of
the Revised Code;
(d) With respect to taxes levied by the municipal
corporation, the taxes charged and payable against all property on
the tax list of real and public utility property for current
expenses, defined in division (A)(33) of this section, for tax
year 2009;
(e) The amount of admissions tax collected by the municipal
corporation in calendar year 2008, or if such information has not
yet been reported to the tax commissioner, in the most recent year
before 2008 for which the municipal corporation has reported data
to the commissioner;
(f) The amount of income taxes collected by the municipal
corporation in calendar year 2008, or if such information has not
yet been reported to the tax commissioner, in the most recent year
before 2008 for which the municipal corporation has reported data
to the commissioner;
(g) The municipal corporation's median estate tax
collections.
(30) "Total resources," in the case of a township, means the
sum of the amounts in divisions (A)(30)(a) to (c) of this section
less any reduction required under division (A)(32) of this
section.
(a) The sum of the payments received by the township in
calendar year 2010 pursuant to division (A)(1) of section 5727.86
of the Revised Code and divisions (A)(1) and (2) of section
5751.22 of the Revised Code as they existed at that time,
excluding payments received for debt purposes;
(b) The township's percentage share of county undivided local
government fund allocations as certified to the tax commissioner
for calendar year 2010 by the county auditor under division (J) of
section 5747.51 of the Revised Code or division (F) of section
5747.53 of the Revised Code, as those divisions existed at that
time, multiplied by the total amount actually distributed in
calendar year 2010 from the county undivided local government
fund;
(c) With respect to taxes levied by the township, the taxes
charged and payable against all property on the tax list of real
and public utility property for tax year 2009 excluding taxes
charged and payable for the purpose of paying debt charges.
(31) "Total resources," in the case of a local taxing unit
that is not a county, municipal corporation, or township, means
the sum of the amounts in divisions (A)(31)(a) to (e) of this
section less any reduction required under division (A)(32) of this
section.
(a) The sum of the payments received by the local taxing unit
in calendar year 2010 pursuant to division (A)(1) of section
5727.86 of the Revised Code and divisions (A)(1) and (2) of
section 5751.22 of the Revised Code as they existed at that time;
(b) The local taxing unit's percentage share of county
undivided local government fund allocations as certified to the
tax commissioner for calendar year 2010 by the county auditor
under division (J) of section 5747.51 of the Revised Code or
division (F) of section 5747.53 of the Revised Code, as those
divisions existed at that time, multiplied by the total amount
actually distributed in calendar year 2010 from the county
undivided local government fund;
(c) With respect to taxes levied by the local taxing unit,
the taxes charged and payable against all property on the tax list
of real and public utility property for tax year 2009 excluding
taxes charged and payable for the purpose of paying debt charges;
(d) The amount received from the tax commissioner during
calendar year 2010 for sales or use taxes authorized under
sections 5739.023 and 5741.022 of the Revised Code;
(e) For institutions of higher education receiving tax
revenue from a local levy, as identified in section 3358.02 of the
Revised Code, the final state share of instruction allocation for
fiscal year 2010 as calculated by the board of regents and
reported to the state controlling board.
(32) If a fixed-rate levy that is a qualifying levy is not
imposed in any year after tax year 2010, "total resources" used to
compute payments to be made under division (C)(12) of section
5751.21 or division (A)(1)(b) or (c) of section 5751.22 of the
Revised Code in the tax years following the last year the levy is
imposed shall be reduced by the amount of payments attributable to
the fixed-rate levy loss of that levy as would be computed under
division (C)(2) of section 5727.85, division (A)(1) of section
5727.85, divisions (C)(8) and (9) of section 5751.21, or division
(A)(1) of section 5751.22 of the Revised Code.
(33) "Municipal current expense property tax levies" means
all property tax levies of a municipality, except those with the
following levy names: airport resurfacing; bond or any levy name
including the word "bond"; capital improvement or any levy name
including the word "capital"; debt or any levy name including the
word "debt"; equipment or any levy name including the word
"equipment," unless the levy is for combined operating and
equipment; employee termination fund; fire pension or any levy
containing the word "pension," including police pensions;
fireman's fund or any practically similar name; sinking fund; road
improvements or any levy containing the word "road"; fire truck or
apparatus; flood or any levy containing the word "flood";
conservancy district; county health; note retirement; sewage, or
any levy containing the words "sewage" or "sewer"; park
improvement; parkland acquisition; storm drain; street or any levy
name containing the word "street"; lighting, or any levy name
containing the word "lighting"; and water.
(34) "Current expense TPP allocation" means, in the case of a
school district or joint vocational school district, the sum of
the payments received by the school district in fiscal year 2011
pursuant to divisions (C)(10) and (11) of section 5751.21 of the
Revised Code to the extent paid for current expense levies. In the
case of a municipal corporation, "current expense TPP allocation"
means the sum of the payments received by the municipal
corporation in calendar year 2010 pursuant to divisions (A)(1) and
(2) of section 5751.22 of the Revised Code to the extent paid for
municipal current expense property tax levies as defined in
division (A)(33) of this section. If a fixed-rate levy that is a
qualifying levy is not imposed in any year after tax year 2010,
"current expense TPP allocation" used to compute payments to be
made under division (C)(12) of section 5751.21 or division
(A)(1)(b) or (c) of section 5751.22 of the Revised Code in the tax
years following the last year the levy is imposed shall be reduced
by the amount of payments attributable to the fixed-rate levy loss
of that levy as would be computed under divisions (C)(10) and (11)
of section 5751.21 or division (A)(1) of section 5751.22 of the
Revised Code.
(35) "TPP allocation" means the sum of payments received by a
local taxing unit in calendar year 2010 pursuant to divisions
(A)(1) and (2) of section 5751.22 of the Revised Code. If a
fixed-rate levy that is a qualifying levy is not imposed in any
year after tax year 2010, "TPP allocation" used to compute
payments to be made under division (A)(1)(b) or (c) of section
5751.22 of the Revised Code in the tax years following the last
year the levy is imposed shall be reduced by the amount of payment
attributable to the fixed-rate levy loss of that levy as would be
computed under division (A)(1) of that section.
(36) "Total TPP allocation" means, in the case of a school
district or joint vocational school district, the sum of the
amounts received in fiscal year 2011 pursuant to divisions (C)(10)
and (11) and (D) of section 5751.21 of the Revised Code. In the
case of a local taxing unit, "total TPP allocation" means the sum
of payments received by the unit in calendar year 2010 pursuant to
divisions (A)(1), (2), and (3) of section 5751.22 of the Revised
Code. If a fixed-rate levy that is a qualifying levy is not
imposed in any year after tax year 2010, "total TPP allocation"
used to compute payments to be made under division (C)(12) of
section 5751.21 or division (A)(1)(b) or (c) of section 5751.22 of
the Revised Code in the tax years following the last year the levy
is imposed shall be reduced by the amount of payments attributable
to the fixed-rate levy loss of that levy as would be computed
under divisions (C)(10) and (11) of section 5751.21 or division
(A)(1) of section 5751.22 of the Revised Code.
(37) "Non-current expense TPP allocation" means the
difference of total TPP allocation minus the sum of current
expense TPP allocation and the portion of total TPP allocation
constituting reimbursement for debt levies, pursuant to division
(D) of section 5751.21 of the Revised Code in the case of a school
district or joint vocational school district and pursuant to
division (A)(3) of section 5751.22 of the Revised Code in the case
of a municipal corporation.
(38) "Threshold per cent" means, in the case of a school
district or joint vocational school district, two per cent for
fiscal year 2012 and four per cent for fiscal years 2013 and
thereafter. In the case of a local taxing unit, "threshold per
cent" means two per cent for tax year 2011, four per cent for tax
year 2012, and six per cent for tax years 2013 and thereafter.
(B) The commercial activities tax receipts fund is hereby
created in the state treasury and shall consist of money arising
from the tax imposed under this chapter. Eighty-five
one-hundredths of one per cent of the money credited to that fund
shall be credited to the tax reform system implementation fund,
which is hereby created in the state treasury, and shall be used
to defray the costs incurred by the department of taxation in
administering the tax imposed by this chapter and in implementing
tax reform measures. The remainder in the commercial activities
tax receipts fund shall be credited for each fiscal year in the
following percentages to the general revenue fund, to the school
district tangible property tax replacement fund, which is hereby
created in the state treasury for the purpose of making the
payments described in section 5751.21 of the Revised Code, and to
the local government tangible property tax replacement fund, which
is hereby created in the state treasury for the purpose of making
the payments described in section 5751.22 of the Revised Code, in
the following percentages:
Fiscal year |
General Revenue Fund |
School District Tangible Property Tax Replacement Fund |
Local Government Tangible Property Tax Replacement Fund |
|
|
2006 |
67.7% |
22.6% |
9.7% |
|
|
2007 |
0% |
70.0% |
30.0% |
|
|
2008 |
0% |
70.0% |
30.0% |
|
|
2009 |
0% |
70.0% |
30.0% |
|
|
2010 |
0% |
70.0% |
30.0% |
|
|
2011 |
0% |
70.0% |
30.0% |
|
|
2012 |
25.0% |
52.5% |
22.5% |
|
|
2013 and thereafter |
50.0% |
35.0% |
15.0% |
|
|
(C) Not later than September 15, 2005, the tax commissioner
shall determine for each school district, joint vocational school
district, and local taxing unit its machinery and equipment,
inventory property, furniture and fixtures property, and telephone
property tax value losses, which are the applicable amounts
described in divisions (C)(1), (2), (3), and (4) of this section,
except as provided in division (C)(5) of this section:
(1) Machinery and equipment property tax value loss is the
taxable value of machinery and equipment property as reported by
taxpayers for tax year 2004 multiplied by:
(a) For tax year 2006, thirty-three and eight-tenths per
cent;
(b) For tax year 2007, sixty-one and three-tenths per cent;
(c) For tax year 2008, eighty-three per cent;
(d) For tax year 2009 and thereafter, one hundred per cent.
(2) Inventory property tax value loss is the taxable value of
inventory property as reported by taxpayers for tax year 2004
multiplied by:
(a) For tax year 2006, a fraction, the numerator of which is
five and three-fourths and the denominator of which is
twenty-three;
(b) For tax year 2007, a fraction, the numerator of which is
nine and one-half and the denominator of which is twenty-three;
(c) For tax year 2008, a fraction, the numerator of which is
thirteen and one-fourth and the denominator of which is
twenty-three;
(d) For tax year 2009 and thereafter a fraction, the
numerator of which is seventeen and the denominator of which is
twenty-three.
(3) Furniture and fixtures property tax value loss is the
taxable value of furniture and fixture property as reported by
taxpayers for tax year 2004 multiplied by:
(a) For tax year 2006, twenty-five per cent;
(b) For tax year 2007, fifty per cent;
(c) For tax year 2008, seventy-five per cent;
(d) For tax year 2009 and thereafter, one hundred per cent.
The taxable value of property reported by taxpayers used in
divisions (C)(1), (2), and (3) of this section shall be such
values as determined to be final by the tax commissioner as of
August 31, 2005. Such determinations shall be final except for any
correction of a clerical error that was made prior to August 31,
2005, by the tax commissioner.
(4) Telephone property tax value loss is the taxable value of
telephone property as taxpayers would have reported that property
for tax year 2004 if the assessment rate for all telephone
property for that year were twenty-five per cent, multiplied by:
(a) For tax year 2006, zero per cent;
(b) For tax year 2007, zero per cent;
(c) For tax year 2008, zero per cent;
(d) For tax year 2009, sixty per cent;
(e) For tax year 2010, eighty per cent;
(f) For tax year 2011 and thereafter, one hundred per cent.
(5) Division (C)(5) of this section applies to any school
district, joint vocational school district, or local taxing unit
in a county in which is located a facility currently or formerly
devoted to the enrichment or commercialization of uranium or
uranium products, and for which the total taxable value of
property listed on the general tax list of personal property for
any tax year from tax year 2001 to tax year 2004 was fifty per
cent or less of the taxable value of such property listed on the
general tax list of personal property for the next preceding tax
year.
In computing the fixed-rate levy losses under divisions
(D)(1), (2), and (3) of this section for any school district,
joint vocational school district, or local taxing unit to which
division (C)(5) of this section applies, the taxable value of such
property as listed on the general tax list of personal property
for tax year 2000 shall be substituted for the taxable value of
such property as reported by taxpayers for tax year 2004, in the
taxing district containing the uranium facility, if the taxable
value listed for tax year 2000 is greater than the taxable value
reported by taxpayers for tax year 2004. For the purpose of making
the computations under divisions (D)(1), (2), and (3) of this
section, the tax year 2000 valuation is to be allocated to
machinery and equipment, inventory, and furniture and fixtures
property in the same proportions as the tax year 2004 values. For
the purpose of the calculations in division (A) of section 5751.21
of the Revised Code, the tax year 2004 taxable values shall be
used.
To facilitate the calculations required under division (C) of
this section, the county auditor, upon request from the tax
commissioner, shall provide by August 1, 2005, the values of
machinery and equipment, inventory, and furniture and fixtures for
all single-county personal property taxpayers for tax year 2004.
(D) Not later than September 15, 2005, the tax commissioner
shall determine for each tax year from 2006 through 2009 for each
school district, joint vocational school district, and local
taxing unit its machinery and equipment, inventory, and furniture
and fixtures fixed-rate levy losses, and for each tax year from
2006 through 2011 its telephone property fixed-rate levy loss.
Except as provided in division (F) of this section, such losses
are the applicable amounts described in divisions (D)(1), (2),
(3), and (4) of this section:
(1) The machinery and equipment fixed-rate levy loss is the
machinery and equipment property tax value loss multiplied by the
sum of the tax rates of fixed-rate qualifying levies.
(2) The inventory fixed-rate loss is the inventory property
tax value loss multiplied by the sum of the tax rates of
fixed-rate qualifying levies.
(3) The furniture and fixtures fixed-rate levy loss is the
furniture and fixture property tax value loss multiplied by the
sum of the tax rates of fixed-rate qualifying levies.
(4) The telephone property fixed-rate levy loss is the
telephone property tax value loss multiplied by the sum of the tax
rates of fixed-rate qualifying levies.
(E) Not later than September 15, 2005, the tax commissioner
shall determine for each school district, joint vocational school
district, and local taxing unit its fixed-sum levy loss. The
fixed-sum levy loss is the amount obtained by subtracting the
amount described in division (E)(2) of this section from the
amount described in division (E)(1) of this section:
(1) The sum of the machinery and equipment property tax value
loss, the inventory property tax value loss, and the furniture and
fixtures property tax value loss, and, for 2008 through 2010, the
telephone property tax value loss of the district or unit
multiplied by the sum of the fixed-sum tax rates of qualifying
levies. For 2006 through 2010, this computation shall include all
qualifying levies remaining in effect for the current tax year and
any school district levies imposed under section 5705.194 or
5705.213 of the Revised Code that are qualifying levies not
remaining in effect for the current year. For 2011 through 2017 in
the case of school district levies imposed under section 5705.194
or 5705.213 of the Revised Code and for all years after 2010 in
the case of other fixed-sum levies, this computation shall include
only qualifying levies remaining in effect for the current year.
For purposes of this computation, a qualifying school district
levy imposed under section 5705.194 or 5705.213 of the Revised
Code remains in effect in a year after 2010 only if, for that
year, the board of education levies a school district levy imposed
under section 5705.194, 5705.199, 5705.213, or 5705.219 of the
Revised Code for an annual sum at least equal to the annual sum
levied by the board in tax year 2004 less the amount of the
payment certified under this division for 2006.
(2) The total taxable value in tax year 2004 less the sum of
the machinery and equipment, inventory, furniture and fixtures,
and telephone property tax value losses in each school district,
joint vocational school district, and local taxing unit multiplied
by one-half of one mill per dollar.
(3) For the calculations in divisions (E)(1) and (2) of this
section, the tax value losses are those that would be calculated
for tax year 2009 under divisions (C)(1), (2), and (3) of this
section and for tax year 2011 under division (C)(4) of this
section.
(4) To facilitate the calculation under divisions (D) and (E)
of this section, not later than September 1, 2005, any school
district, joint vocational school district, or local taxing unit
that has a qualifying levy that was approved at an election
conducted during 2005 before September 1, 2005, shall certify to
the tax commissioner a copy of the county auditor's certificate of
estimated property tax millage for such levy as required under
division (B) of section 5705.03 of the Revised Code, which is the
rate that shall be used in the calculations under such divisions.
If the amount determined under division (E) of this section
for any school district, joint vocational school district, or
local taxing unit is greater than zero, that amount shall equal
the reimbursement to be paid pursuant to division (E) of section
5751.21 or division (A)(3) of section 5751.22 of the Revised Code,
and the one-half of one mill that is subtracted under division
(E)(2) of this section shall be apportioned among all contributing
fixed-sum levies in the proportion that each levy bears to the sum
of all fixed-sum levies within each school district, joint
vocational school district, or local taxing unit.
(F) If a school district levies a tax under section 5705.219
of the Revised Code, the fixed-rate levy loss for qualifying
levies, to the extent repealed under that section, shall equal the
sum of the following amounts in lieu of the amounts computed for
such levies under division (D) of this section:
(1) The sum of the rates of qualifying levies to the extent
so repealed multiplied by the sum of the machinery and equipment,
inventory, and furniture and fixtures tax value losses for 2009 as
determined under that division;
(2) The sum of the rates of qualifying levies to the extent
so repealed multiplied by the telephone property tax value loss
for 2011 as determined under that division.
The fixed-rate levy losses for qualifying levies to the
extent not repealed under section 5705.219 of the Revised Code
shall be as determined under division (D) of this section. The
revised fixed-rate levy losses determined under this division and
division (D) of this section first apply in the year following the
first year the district levies the tax under section 5705.219 of
the Revised Code.
(G) Not later than October 1, 2005, the tax commissioner
shall certify to the department of education for every school
district and joint vocational school district the machinery and
equipment, inventory, furniture and fixtures, and telephone
property tax value losses determined under division (C) of this
section, the machinery and equipment, inventory, furniture and
fixtures, and telephone fixed-rate levy losses determined under
division (D) of this section, and the fixed-sum levy losses
calculated under division (E) of this section. The calculations
under divisions (D) and (E) of this section shall separately
display the levy loss for each levy eligible for reimbursement.
(H) Not later than October 1, 2005, the tax commissioner
shall certify the amount of the fixed-sum levy losses to the
county auditor of each county in which a school district, joint
vocational school district, or local taxing unit with a fixed-sum
levy loss reimbursement has territory.
(I) Not later than the twenty-eighth day of February each
year beginning in 2011 and ending in 2014, the tax commissioner
shall certify to the department of education for each school
district first levying a tax under section 5705.219 of the Revised
Code in the preceding year the revised fixed-rate levy losses
determined under divisions (D) and (F) of this section.
Section 2. That existing sections 5705.29, 5747.51, 5747.53,
and 5751.20 and section 5747.52 of the Revised Code are hereby
repealed.
Section 3. The amendment, enactment, or repeal by this act of
sections 5705.29, 5747.51, 5747.52, 5747.53, and 5751.20 of the
Revised Code takes effect January 1, 2014.
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