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H. B. No. 167 As IntroducedAs Introduced
130th General Assembly | Regular Session | 2013-2014 |
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Representatives Heard, Grossman
A BILL
To amend sections 3314.02, 5705.192, 5705.21,
5705.212, 5705.218, 5705.251, and 5705.261 and to
enact sections 3311.60 and 3311.61 of the Revised
Code to authorize school districts with an average
daily membership greater than 60,000 and located
in a city with a population greater than 700,000
to levy property taxes, the revenue from which may
be shared with partnering community schools; to
require such districts to place such a levy on the
ballot at the next general or special election; to
prescribe the creation of the position of
independent auditor for such a school district,
subject to voter approval; to authorize the mayor
of the city in which such a school district is
located to sponsor community schools; and to
declare an emergency.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 3314.02, 5705.192, 5705.21,
5705.212, 5705.218, 5705.251, and 5705.261 be amended and sections
3311.60 and 3311.61 of the Revised Code be enacted to read as
follows:
Sec. 3311.60. This section applies to any school district
that has an average daily membership, as reported under division
(A) of section 3317.03 of the Revised Code, greater than sixty
thousand and of which the majority of the district's territory is
located in a city with a population greater than seven hundred
thousand according to the most recent federal decennial census.
(A) Subject to approval by the electors under section 3311.61
of the Revised Code, the board of education of a school district
to which this section applies shall create the position of
independent auditor to be responsible for all internal auditing
functions of the district. The independent auditor shall be
selected by the selection committee prescribed by division (B) of
this section. Upon selection of the independent auditor, the
district board shall execute a written contract of employment with
the independent auditor. The district board shall appropriate
funds to support the operations and functions of the independent
auditor and shall grant the independent auditor access to all
district personnel, equipment, and records necessary to perform
the duties prescribed by divisions (C) and (D) of this section.
The term of office for the independent auditor shall be for five
years and may be renewed for additional terms by the selection
committee.
(B)(1) The independent auditor selection committee shall
consist of the mayor, council president, and auditor of the city
in which a majority of the territory of the district is located;
the president of the school district board of education; and the
probate court judge of the county in which a majority of the
territory of the district is located. Members of the selection
committee shall serve without compensation.
(2) The selection committee shall do the following:
(a) Establish qualifications for the position of independent
auditor;
(b) Select, by majority vote, an individual to serve as the
independent auditor;
(c) Recommend to the district board of education the
compensation for the position of independent auditor and the
necessary additional funds to finance operations and functions of
the independent auditor;
(d) Reappoint the independent auditor for an additional term,
by a majority vote of the selection committee members;
(e) Appoint a successor, if the current independent auditor
is not reappointed, by a majority vote of the committee members;
(f) In the event of a vacancy in the office of independent
auditor, appoint a successor to the balance of the unexpired term,
by a majority vote of the selection committee members;
(g) Remove the independent auditor from office, by a
two-thirds vote of the selection committee members.
(C) The independent auditor shall do the following:
(1) Recommend to the district board of education the
employment of personnel necessary to carry out the activities of
the independent auditor;
(2) Prescribe duties and qualifications for staff of the
independent auditor;
(3) Serve as the district's public records officer and
oversee the maintenance and availability of the school district's
public documents;
(4) Prior to certification by the school district
superintendent, review reports and data that must be submitted to
the department of education and the state board of education;
(5) Receive any complaints of alleged wrongful or illegal
acts regarding the district's operations, finances, and data
reported under the education management information system
prescribed under section 3301.0714 of the Revised Code and
supervise the internal investigation of those complaints. At the
independent auditor's discretion, the independent auditor may
initiate investigations.
(6) Report the results of investigations of such wrongful or
illegal acts, whether criminal in nature or otherwise, to the
appropriate authorities or agencies, including the school district
board of education, the city attorney of the city in which a
majority of the territory of the district is located, the
prosecuting attorney of the county in which a majority of the
territory of the district is located, the auditor of state, the
department of education, and the Ohio ethics commission;
(7) Propose to the selection committee a budget to support
the independent auditor's operations and functions;
(8) Submit, not later than the first day of September of each
year, a report on the activities of the independent auditor to the
selection committee and the board of education of the school
district.
If sufficient funds are available, the independent auditor
may obtain the services of certified public accountants, qualified
management consultants, or other professional experts necessary to
perform the duties prescribed under divisions (C) and (D) of this
section.
(D) In cooperation with the school district board of
education and in coordination with the auditor of state, the
independent auditor may conduct or initiate financial and
performance audits and analyses of the school district to ensure
the following:
(1) School district activities and programs comply with all
applicable laws and district policies, procedures, and
appropriations;
(2) Student performance and enrollment data are accurately
and clearly reported;
(3) Ballot requests to levy a tax are based on accurate
analysis and the needs of the district;
(4) Individual contracts of the district are consistent with
the policies, procedures, budgets, and financial plans adopted by
the district board;
(5) Incentive-based distributions and plans are consistent
with the objectives adopted by the district board;
(6) District operations are executed in a cost-effective and
efficient manner consistent with the objectives of and
appropriations made by the district board;
(7) Accuracy of district financial statements and reports;
(8) Recommendations for improvement that have been adopted by
the district board are implemented;
(9) Operating units or departments have necessary and
appropriate operating and administrative policies, procedures,
internal controls, and data quality protocols;
(10) Proper evaluation of district programs and activities,
including a full accounting of all funds.
Sec. 3311.61. (A) The creation of the position of
independent auditor for any school district to which section
3311.60 of the Revised Code applies on the effective date of this
section shall be subject to an affirmative vote of the electors of
the district. The question of whether to create the position of
independent auditor for such a school district shall be submitted
to the electors of the district at the general election occurring
at least ninety days after the effective date of this section. The
board of education of the school district shall notify the board
of elections of each county containing territory of the school
district of the election required by this section by such time
that the question may be placed on the ballot at that election.
The following question shall be submitted to the electors
residing in the school district:
"Shall the position of independent auditor of . . . . (here
insert name of the school district) school district be created in
accordance with section 3311.60 of the Revised Code and shall a
selection committee consisting of the mayor of the city of . . . .
(here insert name of the applicable city), president of the school
district board of education, council president of the city of . .
. . (here insert name of the applicable city), auditor of the city
of . . . . (here insert name of the applicable city), and probate
court judge of the county of . . . . (here insert name of the
applicable county) select an individual to fill that position for
an initial term of five years, subject to reappointment or
succession, with the compensation for the independent auditor and
the cost of the operations and functions of the independent
auditor to be paid by the school district?"
(B) The board of elections of the county in which the
majority of the school district's territory is located shall make
all necessary arrangements for the submission of the question to
the electors, and the election shall be conducted, canvassed, and
certified in the same manner as regular elections in the district
for the election of county officers, provided that in any such
election in which only part of the electors of a precinct are
qualified to vote, the board of elections may assign voters in
such part to an adjoining precinct. Such an assignment may be made
to an adjoining precinct in another county with the consent and
approval of the board of elections of such other county. Notice of
the election shall be published in a newspaper of general
circulation in the school 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 question on which the election is being
held. The ballot shall be in the form prescribed by the secretary
of state. Costs of submitting the question to the electors shall
be charged to the school district in accordance with section
3501.17 of the Revised Code.
(C) If a majority of electors voting on the issue proposed in
division (A) of this section approve the question, the selection
committee prescribed by division (B) of section 3311.60 of the
Revised Code and the district board of education shall forthwith
initiate proceedings to select an independent auditor so that the
position is filled not later than the thirty-first day of March of
the calendar year immediately following the general election at
which the question was approved.
(D) If a majority of electors voting on the issue proposed in
division (A) of this section disapprove the question, no action
shall be taken to create the position of independent auditor.
Sec. 3314.02. (A) As used in this chapter:
(1) "Sponsor" means the board of education of a school
district or the governing board of an educational service center
that agrees to the conversion of all or part of a school or
building under division (B) of this section, or an entity listed
in division (C)(1) of this section, which either has been approved
by the department of education to sponsor community schools or is
exempted by section 3314.021 or 3314.027 of the Revised Code from
obtaining approval, and with which the governing authority of a
community school enters into a contract under section 3314.03 of
the Revised Code.
(2) "Pilot project area" means the school districts included
in the territory of the former community school pilot project
established by former Section 50.52 of Am. Sub. H.B. No. 215 of
the 122nd general assembly.
(3) "Challenged school district" means any of the following:
(a) A school district that is part of the pilot project area;
(b) A school district that meets one of the following
conditions:
(i) On the effective date of this amendment March 22, 2013,
the district was in a state of academic emergency or in a state of
academic watch under section 3302.03 of the Revised Code, as that
section existed prior to the effective date of this amendment
March 22, 2013;
(ii) For two of the 2012-2013, 2013-2014, and 2014-2015
school years, the district received a grade of "D" or "F" for the
performance index score and a grade of "F" for the value-added
progress dimension under section 3302.03 of the Revised Code;
(iii) For the 2015-2016 school year and for any school year
thereafter, the district has received an overall grade of "D" or
"F" under division (C)(3) of section 3302.03 of the Revised Code,
or, for at least two of the three most recent school years, the
district received a grade of "F" for the value-added progress
dimension under division (C)(1)(e) of that section.
(c) A big eight school district;
(d) A school district ranked in the lowest five per cent of
school districts according to performance index score under
section 3302.21 of the Revised Code.
(4) "Big eight school district" means a school district that
for fiscal year 1997 had both of the following:
(a) A percentage of children residing in the district and
participating in the predecessor of Ohio works first greater than
thirty per cent, as reported pursuant to section 3317.10 of the
Revised Code;
(b) An average daily membership greater than twelve thousand,
as reported pursuant to former division (A) of section 3317.03 of
the Revised Code.
(5) "New start-up school" means a community school other than
one created by converting all or part of an existing public school
or educational service center building, as designated in the
school's contract pursuant to division (A)(17) of section 3314.03
of the Revised Code.
(6) "Urban school district" means one of the state's
twenty-one urban school districts as defined in division (O) of
section 3317.02 of the Revised Code as that section existed prior
to July 1, 1998.
(7) "Internet- or computer-based community school" means a
community school established under this chapter in which the
enrolled students work primarily from their residences on
assignments in nonclassroom-based learning opportunities provided
via an internet- or other computer-based instructional method that
does not rely on regular classroom instruction or via
comprehensive instructional methods that include internet-based,
other computer-based, and noncomputer-based learning
opportunities.
(8) "Operator" means either of the following:
(a) An individual or organization that manages the daily
operations of a community school pursuant to a contract between
the operator and the school's governing authority;
(b) A nonprofit organization that provides programmatic
oversight and support to a community school under a contract with
the school's governing authority and that retains the right to
terminate its affiliation with the school if the school fails to
meet the organization's quality standards.
(B) Any person or group of individuals may initially propose
under this division the conversion of all or a portion of a public
school or a building operated by an educational service center to
a community school. The proposal shall be made to the board of
education of the city, local, exempted village, or joint
vocational school district in which the public school is proposed
to be converted or, in the case of the conversion of a building
operated by an educational service center, to the governing board
of the service center. Upon receipt of a proposal, a board may
enter into a preliminary agreement with the person or group
proposing the conversion of the public school or service center
building, indicating the intention of the board to support the
conversion to a community school. A proposing person or group that
has a preliminary agreement under this division may proceed to
finalize plans for the school, establish a governing authority for
the school, and negotiate a contract with the board. Provided the
proposing person or group adheres to the preliminary agreement and
all provisions of this chapter, the board shall negotiate in good
faith to enter into a contract in accordance with section 3314.03
of the Revised Code and division (C) of this section.
(C)(1) Any person or group of individuals may propose under
this division the establishment of a new start-up school to be
located in a challenged school district. The proposal may be made
to any of the following entities:
(a) The board of education of the district in which the
school is proposed to be located;
(b) The board of education of any joint vocational school
district with territory in the county in which is located the
majority of the territory of the district in which the school is
proposed to be located;
(c) The board of education of any other city, local, or
exempted village school district having territory in the same
county where the district in which the school is proposed to be
located has the major portion of its territory;
(d) The governing board of any educational service center, as
long as the proposed school will be located in a county within the
territory of the service center or in a county contiguous to such
county. However, the governing board of an educational service
center may sponsor a new start-up school in any challenged school
district in the state if all of the following are satisfied:
(i) If applicable, it satisfies the requirements of division
(E) of section 3311.86 of the Revised Code;
(ii) It is approved to do so by the department;
(iii) It enters into an agreement with the department under
section 3314.015 of the Revised Code.
(e) A sponsoring authority designated by the board of
trustees of any of the thirteen state universities listed in
section 3345.011 of the Revised Code or the board of trustees
itself as long as a mission of the proposed school to be specified
in the contract under division (A)(2) of section 3314.03 of the
Revised Code and as approved by the department under division
(B)(2) of section 3314.015 of the Revised Code will be the
practical demonstration of teaching methods, educational
technology, or other teaching practices that are included in the
curriculum of the university's teacher preparation program
approved by the state board of education;
(f) Any qualified tax-exempt entity under section 501(c)(3)
of the Internal Revenue Code as long as all of the following
conditions are satisfied:
(i) The entity has been in operation for at least five years
prior to applying to be a community school sponsor.
(ii) The entity has assets of at least five hundred thousand
dollars and a demonstrated record of financial responsibility.
(iii) The department has determined that the entity is an
education-oriented entity under division (B)(3) of section
3314.015 of the Revised Code and the entity has a demonstrated
record of successful implementation of educational programs.
(iv) The entity is not a community school.
(g) The mayor of a city in which the majority of the
territory of a school district to which section 3311.60 of the
Revised Code applies is located, regardless of whether that
district has created the position of independent auditor as
prescribed by that section. The mayor's sponsorship authority
under this division is limited to community schools that are
located in that school district. Such mayor may sponsor community
schools only with the approval of the city council of that city
and after entering into a sponsor agreement with the department as
prescribed under section 3314.015 of the Revised Code. The
department shall approve the mayor to sponsor community schools in
the district, upon receipt of an application by the mayor to do
so. Not later than ninety days after the department's approval of
the mayor as a community school sponsor, the department shall
enter into the sponsor agreement with the mayor.
Any entity described in division (C)(1) of this section may
enter into a preliminary agreement pursuant to division (C)(2) of
this section with the proposing person or group.
(2) A preliminary agreement indicates the intention of an
entity described in division (C)(1) of this section to sponsor the
community school. A proposing person or group that has such a
preliminary agreement may proceed to finalize plans for the
school, establish a governing authority as described in division
(E) of this section for the school, and negotiate a contract with
the entity. Provided the proposing person or group adheres to the
preliminary agreement and all provisions of this chapter, the
entity shall negotiate in good faith to enter into a contract in
accordance with section 3314.03 of the Revised Code.
(3) A new start-up school that is established in a school
district described in either division (A)(3)(b) or (d) of this
section may continue in existence once the school district no
longer meets the conditions described in either division, provided
there is a valid contract between the school and a sponsor.
(4) A copy of every preliminary agreement entered into under
this division shall be filed with the superintendent of public
instruction.
(D) A majority vote of the board of a sponsoring entity and a
majority vote of the members of the governing authority of a
community school shall be required to adopt a contract and convert
the public school or educational service center building to a
community school or establish the new start-up school. Beginning
September 29, 2005, adoption of the contract shall occur not later
than the fifteenth day of March, and signing of the contract shall
occur not later than the fifteenth day of May, prior to the school
year in which the school will open. The governing authority shall
notify the department of education when the contract has been
signed. Subject to sections 3314.013 and 3314.016 of the Revised
Code, an unlimited number of community schools may be established
in any school district provided that a contract is entered into
for each community school pursuant to this chapter.
(E)(1) As used in this division, "immediate relatives" are
limited to spouses, children, parents, grandparents, siblings, and
in-laws.
Each new start-up community school established under this
chapter shall be under the direction of a governing authority
which shall consist of a board of not less than five individuals.
No person shall serve on the governing authority or operate
the community school under contract with the governing authority
so long as the person owes the state any money or is in a dispute
over whether the person owes the state any money concerning the
operation of a community school that has closed.
(2) No person shall serve on the governing authorities of
more than five start-up community schools at the same time.
(3) No present or former member, or immediate relative of a
present or former member, of the governing authority of any
community school established under this chapter shall be an owner,
employee, or consultant of any sponsor or operator of a community
school, unless at least one year has elapsed since the conclusion
of the person's membership.
(4) The governing authority of a start-up community school
may provide by resolution for the compensation of its members.
However, no individual who serves on the governing authority of a
start-up community school shall be compensated more than four
hundred twenty-five dollars per meeting of that governing
authority and no such individual shall be compensated more than a
total amount of five thousand dollars per year for all governing
authorities upon which the individual serves.
(F)(1) A new start-up school that is established prior to
August 15, 2003, in an urban school district that is not also a
big-eight school district may continue to operate after that date
and the contract between the school's governing authority and the
school's sponsor may be renewed, as provided under this chapter,
after that date, but no additional new start-up schools may be
established in such a district unless the district is a challenged
school district as defined in this section as it exists on and
after that date.
(2) A community school that was established prior to June 29,
1999, and is located in a county contiguous to the pilot project
area and in a school district that is not a challenged school
district may continue to operate after that date, provided the
school complies with all provisions of this chapter. The contract
between the school's governing authority and the school's sponsor
may be renewed, but no additional start-up community school may be
established in that district unless the district is a challenged
school district.
(3) Any educational service center that, on June 30, 2007,
sponsors a community school that is not located in a county within
the territory of the service center or in a county contiguous to
such county may continue to sponsor that community school on and
after June 30, 2007, and may renew its contract with the school.
However, the educational service center shall not enter into a
contract with any additional community school, unless the school
is located in a county within the territory of the service center
or in a county contiguous to such county, or unless the governing
board of the service center has entered into an agreement with the
department authorizing the service center to sponsor a community
school in any challenged school district in the state.
Sec. 5705.192. (A) For the purposes of this section only,
"taxing authority" includes a township board of park commissioners
appointed under section 511.18 of the Revised Code.
(B) A taxing authority may propose to replace an existing
levy that the taxing authority is authorized to levy, regardless
of the section of the Revised Code under which the authority is
granted, except a school district emergency levy proposed pursuant
to sections 5705.194 to 5705.197 of the Revised Code. The taxing
authority may propose to replace the existing levy in its entirety
at the rate at which it is authorized to be levied; may propose to
replace a portion of the existing levy at a lesser rate; or may
propose to replace the existing levy in its entirety and increase
the rate at which it is levied. If the taxing authority proposes
to replace an existing levy, the proposed levy shall be called a
replacement levy and shall be so designated on the ballot. Except
as otherwise provided in this division, a replacement levy shall
be limited to the purpose of the existing levy, and shall appear
separately on the ballot from, and shall not be conjoined with,
the renewal of any other existing levy. In the case of an existing
school district levy imposed under section 5705.21 of the Revised
Code for the purpose specified in division (F) of section 5705.19
of the Revised Code, the replacement for that existing levy may be
for the same purpose or for the purpose of general permanent
improvements as defined in section 5705.21 of the Revised Code.
The resolution proposing a replacement levy shall specify the
purpose of the levy; its proposed rate expressed in mills; whether
the proposed rate is the same as the rate of the existing levy, a
reduction, or an increase; the extent of any reduction or increase
expressed in mills; the first calendar year in which the levy will
be due; and the term of the levy, expressed in years or, if
applicable, that it will be levied for a continuing period of
time.
The sections of the Revised Code governing the maximum rate
and term of the existing levy, the contents of the resolution that
proposed the levy, the adoption of the resolution, the
arrangements for the submission of the question of the levy, and
notice of the election also govern the respective provisions of
the proposal to replace the existing levy, except as provided in
divisions (B)(1) to (3) of this section:
(1) In the case of an existing school district levy imposed
under section 5705.21 of the Revised Code for the purpose
specified in division (F) of section 5705.19 of the Revised Code
that is to be replaced by a levy for general permanent
improvements, the maximum term of the replacement levy is not
limited to the term of the existing levy and may be for a
continuing period of time.
(2) The date on which the election is held shall be as
follows:
(a) For the replacement of a levy with a fixed term of years,
the date of the general election held during the last year the
existing levy may be extended on the real and public utility
property tax list and duplicate, or the date of any election held
in the ensuing year;
(b) For the replacement of a levy imposed for a continuing
period of time, the date of any election held in any year after
the year the levy to be replaced is first approved by the
electors, except that only one election on the question of
replacing the levy may be held during any calendar year.
The failure by the electors to approve a proposal to replace
a levy imposed for a continuing period of time does not terminate
the existing continuing levy.
(3) In the case of an existing school district levy imposed
under division (B) of section 5705.21, division (C) of section
5705.212, or division (J) of section 5705.218 of the Revised Code,
the rates allocated to the municipal qualifying school district
and to partnering community schools each may be increased or
decreased or remain the same, and the total rate may be increased,
decreased, or remain the same.
(C) The form of the ballot at the election on the question of
a replacement levy shall be as follows:
"A replacement of a tax for the benefit of .......... (name
of subdivision or public library) for the purpose of ..........
(the 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 in valuation, for .......... (number of years levy
is to run, or that it will be levied for a continuous period of
time)
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FOR THE TAX LEVY |
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AGAINST THE TAX LEVY |
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If the replacement levy is proposed by a municipal qualifying
school district to replace an existing tax levied under division
(B) of section 5705.21, division (C)(1) of section 5705.212, or
division (J) of section 5705.218 of the Revised Code, the form of
the ballot shall be modified by adding, after the phrase "each one
dollar of valuation," the following: "(of which ...... mills is to
be allocated to partnering community schools)."
If the proposal is to replace an existing levy and increase
the rate of the existing levy, the form of the ballot shall be
changed by adding the words ".......... mills of an existing levy
and an increase of .......... mills, to constitute" after the
words "a replacement of." If the proposal is to replace only a
portion of an existing levy, the form of the ballot shall be
changed by adding the words "a portion of an existing levy, being
a reduction of .......... mills, to constitute" after the words "a
replacement of." If the existing levy is imposed under division
(B) of section 5705.21, division (C)(1) of section 5705.212, or
division (J) of section 5705.218 of the Revised Code, the form of
the ballot also shall state the portion of the total increased
rate or of the total rate as reduced that is to be allocated to
partnering community schools.
If the tax is to be placed on the tax list of the current tax
year, the form of the ballot shall be modified by adding at the
end of the form the phrase ", commencing in .......... (first year
the replacement tax is to be levied), first due in calendar year
.......... (first calendar year in which the tax shall be due)."
The question covered by the 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) Two existing levies, or any portion of those levies, may
be combined into one replacement levy, so long as both of the
existing levies are for the same purpose and either both are due
to expire the same year or both are for a continuing period of
time. The question of combining all or portions of the two
existing levies into the replacement levy shall appear as one
ballot proposition before the electors. If the electors approve
the ballot proposition, all or the stated portions of the two
existing levies are replaced by one replacement levy.
(E) A levy approved in excess of the ten-mill limitation
under this section shall be certified to the tax commissioner. In
the first year of a levy approved under this section, the levy
shall be extended on the tax lists after the February settlement
succeeding the election at which the levy was approved. If the
levy is to be placed on the tax lists 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, which
shall forthwith 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 levy shall be included in
the annual tax budget that is certified to the county budget
commission.
If notes are authorized to be issued in anticipation of the
proceeds of the existing levy, notes may be issued in anticipation
of the proceeds of the replacement levy, and such issuance is
subject to the terms and limitations governing the issuance of
notes in anticipation of the proceeds of the existing levy.
(F) This section does not authorize a tax to be levied in any
year after the year in which revenue is not needed for the purpose
for which the tax is levied.
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 division, "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.
A resolution adopted under this division 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.
(B)(1) The board of education of a municipal qualifying
school district, by resolution, may declare that it is necessary
to levy a tax in excess of the ten-mill limitation for the purpose
of paying the current expenses of the district and of partnering
community schools and that the question of the 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. The
resolution shall state the purpose of the levy, the rate of the
tax expressed in mills per dollar of taxable value, the number of
such mills to be levied for the current expenses of the partnering
community schools and the number of such mills to be levied for
the current expenses of the school district, the number of years
the tax will be levied, and the first year the tax will be levied.
The number of years the tax may be levied may be any number not
exceeding ten years, or for a continuing period of time.
The levy of a tax for the current expenses of a partnering
community school under this section and the distribution of
proceeds from the tax by a municipal qualifying school district to
partnering community schools is hereby determined to be a proper
public purpose.
(2) The form of the ballot at an election held pursuant to
division (B) of this section shall be as follows:
"Shall a levy be imposed by the ......... (insert the name of
the municipal qualifying school district) for the purpose of
current expenses of the school district and of partnering
community schools at a rate not exceeding ...... (insert the
number of mills) mills for each one dollar of valuation (of which
...... (insert the number of mills to be allocated to partnering
community schools) mills is to be allocated to partnering
community schools), which amounts to ....... (insert the rate
expressed in dollars and cents) for each one hundred dollars of
valuation, for ...... (insert the number of years the levy is to
be imposed, or that it will be levied for a continuing period of
time), beginning ...... (insert first year the tax is to be
levied), which will first be payable in calendar year ......
(insert the first calendar year in which the tax would be
payable)?
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FOR THE TAX LEVY |
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AGAINST THE TAX LEVY |
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(3) Upon each receipt of a tax distribution by the municipal
qualifying school district, the board of education shall credit
the portion allocated to partnering community schools to the
partnering community schools fund. All income from the investment
of money in the partnering community schools fund shall be
credited to that fund.
Not more than forty-five days after the municipal qualifying
school district receives and deposits each tax distribution, the
board of education shall distribute the partnering community
schools amount among the then qualifying community schools. From
each tax distribution, each such partnering community school shall
receive a portion of the partnering community schools amount in
the proportion that the number of its resident students bears to
the aggregate number of resident students of all such partnering
community schools as of the date of receipt and deposit of the tax
distribution. For the purposes of this division, the number of
resident students shall be the number of such students reported
under section 3317.03 of the Revised Code and established by the
department of education as of the date of receipt and deposit of
the tax distribution.
(4) To the extent an agreement whereby the municipal
qualifying school district and a community school endorse each
other's programs is necessary for the community school to qualify
as a partnering community school under division (B)(6)(b) of this
section, the board of education of the school district shall
certify to the department of education the agreement along with
the determination that such agreement satisfies the requirements
of that division. The board's determination is conclusive.
(5) For the purposes of Chapter 3317. of the Revised Code or
other laws referring to the "taxes charged and payable" for a
school district, the taxes charged and payable for a municipal
qualifying school district that levies a tax under division (B) of
this section includes only the taxes charged and payable under
that levy for the current expenses of the school district, and
does not include the taxes charged and payable for the current
expenses of partnering community schools. The taxes charged and
payable for the current expenses of partnering community schools
shall not affect the calculation of "state education aid" as
defined in section 5751.20 of the Revised Code.
(6) As used in division (B) of this section:
(a) "Municipal Qualifying school district" has the same
meaning means a municipal school district, as defined in section
3311.71 of the Revised Code or a school district that has an
average daily membership, as reported under division (A) of
section 3317.03 of the Revised Code, greater than sixty thousand
and the majority of the territory of which district is located in
a city with a population greater than seven hundred thousand
according to the most recent federal decennial census.
(b) "Partnering community school" means a community school
established under Chapter 3314. of the Revised Code that is
located within the territory of the municipal qualifying school
district and that either is sponsored by the district or is a
party to an agreement with the district whereby the district and
the community school endorse each other's programs.
(c) "Partnering community schools amount" means the product
obtained, as of the receipt and deposit of the tax distribution,
by multiplying the amount of a tax distribution by a fraction, the
numerator of which is the number of mills per dollar of taxable
value of the property tax to be allocated to partnering community
schools, and the denominator of which is the total number of mills
per dollar of taxable value authorized by the electors in the
election held under division (B) of this section, each as set
forth in the resolution levying the tax.
(d) "Partnering community schools fund" means a separate fund
established by the board of education of a municipal qualifying
school district for the deposit of partnering community school
amounts under this section.
(e) "Resident student" means a student enrolled in a
partnering community school who is entitled to attend school in
the municipal qualifying school district under section 3313.64 or
3313.65 of the Revised Code.
(f) "Tax distribution" means a distribution of proceeds of
the tax authorized by division (B) of this section under section
321.24 of the Revised Code and distributions that are attributable
to that tax under sections 323.156 and 4503.068 of the Revised
Code or other applicable law.
(C) A resolution adopted under this section shall specify the
date of holding the 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.
A resolution adopted under this section may propose to renew
one or more existing levies imposed under division (A) or (B) of
this section or to increase or decrease a single levy imposed
under either such division.
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.
If the resolution proposes to renew an existing levy imposed
under division (B) of this section, the rates allocated to the
municipal qualifying school district and to partnering community
schools each may be increased or decreased or remain the same, and
the total rate may be increased, decreased, or remain the same.
The resolution and notice of election shall specify the number of
the mills to be levied for the current expenses of the partnering
community schools and the number of the mills to be levied for the
current expenses of the municipal qualifying school district.
A resolution adopted under this section 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. That section shall govern the arrangements for the
submission of such question and other matters concerning the
election to which that section refers, including publication of
notice of the election, except that the election shall be held on
the date specified in the resolution. In the case of a resolution
adopted under division (B) of this section, the publication of
notice of that election shall state the number of the mills to be
levied for the current expenses of partnering community schools
and the number of the mills to be levied for the current expenses
of the municipal qualifying school district. 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.
(D)(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 under division (A)
of this section, 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.
(4) After the approval of a levy on the current tax list and
duplicate under division (B) of this section, 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 for the current expenses of the school district and issue
anticipation notes in a principal amount not exceeding fifty per
cent of the estimated proceeds of the levy to be collected during
the first year of the levy and allocated to the school district.
The portion of the levy proceeds to be allocated to partnering
community schools under that division shall not be included in the
estimated proceeds anticipated under this division and shall not
be used to pay debt charges on any anticipation 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.
(E) 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.
Sec. 5705.212. (A)(1) The board of education of any school
district, at any time and by a vote of two-thirds of all of its
members, may declare by resolution that the amount of taxes that
may be raised within the ten-mill limitation will be insufficient
to provide an adequate amount for the present and future
requirements of the school district, that it is necessary to levy
not more than five taxes in excess of that limitation for current
expenses, and that each of the proposed taxes first will be levied
in a different year, over a specified period of time. The board
shall identify the taxes proposed under this section as follows:
the first tax to be levied shall be called the "original tax."
Each tax subsequently levied shall be called an "incremental tax."
The rate of each incremental tax shall be identical, but the rates
of such incremental taxes need not be the same as the rate of the
original tax. The resolution also shall state that the question of
these additional taxes shall be submitted to the electors of the
school district at a special election. The resolution shall
specify separately for each tax proposed: the amount of the
increase in rate that it is necessary to levy, expressed
separately for the original tax and each incremental tax; that the
purpose of the levy is for current expenses; the number of years
during which the original tax shall be in effect; a specification
that the last year in which the original tax is in effect shall
also be the last year in which each incremental tax shall be in
effect; and the year in which each tax first is proposed to be
levied. The original tax may be levied for any number of years not
exceeding ten, or for a continuing period of time. The resolution
shall specify the date of holding the special election, which
shall not be earlier than ninety days after the adoption and
certification of the resolution and shall be consistent with the
requirements of section 3501.01 of the Revised Code.
(2) The board of education, by a vote of two-thirds of all of
its members, may adopt a resolution proposing to renew taxes
levied other than for a continuing period of time under division
(A)(1) of this section. Such a resolution shall provide for
levying a tax and specify all of the following:
(a) That the tax shall be called and designated on the ballot
as a renewal levy;
(b) The rate of the renewal tax, which shall be a single rate
that combines the rate of the original tax and each incremental
tax into a single rate. The rate of the renewal tax shall not
exceed the aggregate rate of the original and incremental taxes.
(c) The number of years, not to exceed ten, that the renewal
tax will be levied, or that it will be levied for a continuing
period of time;
(d) That the purpose of the renewal levy is for current
expenses;
(e) Subject to the certification and notification
requirements of section 5705.251 of the Revised Code, that the
question of the renewal levy shall be submitted to the electors of
the school district at the general election held during the last
year the original tax may be extended on the real and public
utility property tax list and duplicate or at a special election
held during the ensuing year.
(3) A resolution adopted under division (A)(1) or (2) of this
section shall go into immediate effect upon its adoption and no
publication of the resolution is necessary other than that
provided for in the notice of election. Immediately after its
adoption, a copy of the resolution shall be certified to the board
of elections of the proper county in the manner provided by
division (A) of section 5705.251 of the Revised Code, and that
division shall govern the arrangements for the submission of the
question and other matters concerning the election to which that
section refers. The 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 the taxes or
a renewal tax, the board of education, if the original or a
renewal tax is authorized to be levied for the current year,
immediately may make the necessary levy within the school district
at the authorized rate, or at any lesser rate in excess of the
ten-mill limitation, for the purpose stated in the resolution. No
tax shall be imposed prior to the year specified in the resolution
as the year in which it is first proposed to be levied. The rate
of the original tax and the rate of each incremental tax shall be
cumulative, so that the aggregate rate levied in any year is the
sum of the rates of both the original tax and all incremental
taxes levied in or prior to that year under the same proposal. A
tax levied for a continuing period of time under this section may
be reduced pursuant to section 5705.261 of the Revised Code.
(B) Notwithstanding section 133.30 of the Revised Code, after
the approval of a tax to be levied in the current or the
succeeding year and prior to the time when the first tax
collection from that levy can be made, the board of education may
anticipate a fraction of the proceeds of the levy and issue
anticipation notes in an amount not to exceed fifty per cent of
the total estimated proceeds of the levy to be collected during
the first year of the levy. The notes shall be sold as provided in
Chapter 133. of the Revised Code. If anticipation notes are
issued, they shall mature serially and in substantially equal
amounts during each year over a period not to exceed five years;
and the amount necessary to pay the interest and principal as the
anticipation notes mature shall be deemed appropriated for those
purposes from the levy, and appropriations from the levy by the
board of education shall be limited each fiscal year to the
balance available in excess of that amount.
If the auditor of state has certified a deficit pursuant to
section 3313.483 of the Revised Code, the notes authorized under
this section may be sold in accordance with Chapter 133. of the
Revised Code, except that the board may sell the notes after
providing a reasonable opportunity for competitive bidding.
(C)(1) The board of education of a municipal qualifying
school district, at any time and by a vote of two-thirds of all
its members, may declare by resolution that it is necessary to
levy not more than five taxes in excess of the ten-mill limitation
for the current expenses of the school district and of partnering
community schools, and that each of the proposed taxes first will
be levied in a different year, over a specified period of time.
The board shall identify the taxes proposed under this division in
the same manner as in division (A)(1) of this section. The rate of
each incremental tax shall be identical, but the rates of such
incremental taxes need not be the same as the rate of the original
tax. In addition to the specifications required of the resolution
in division (A) of this section, the resolution shall state the
number of the mills to be levied each year for the current
expenses of the partnering community schools and the number of the
mills to be levied each year for the current expenses of the
school district. The number of mills for the current expenses of
partnering community schools shall be the same for each of the
incremental taxes, and the number of mills for the current
expenses of the municipal qualifying school district shall be the
same for each of the incremental taxes.
The levy of taxes for the current expenses of a partnering
community school under division (C) of this section and the
distribution of proceeds from the tax by a municipal qualifying
school district to partnering community schools is hereby
determined to be a proper public purpose.
(2) The board of education, by a vote of two-thirds of all of
its members, may adopt a resolution proposing to renew taxes
levied other than for a continuing period of time under division
(C)(1) of this section. In such a renewal levy, the rates
allocated to the municipal qualifying school district and to
partnering community schools each may be increased or decreased or
remain the same, and the total rate may be increased, decreased,
or remain the same. In addition to the requirements of division
(A)(2) of this section, the resolution shall state the number of
the mills to be levied for the current expenses of the partnering
community schools and the number of the mills to be levied for the
current expenses of the school district.
(3) A resolution adopted under division (C)(1) or (2) of this
section is subject to the rules and procedures prescribed by
division (A)(3) of this section.
(4) The proceeds of each tax levied under division (C)(1) or
(2) of this section shall be credited and distributed in the
manner prescribed by division (B)(3) of section 5705.21 of the
Revised Code, and divisions (B)(4), (5), and (6) of that section
apply to taxes levied under division (C) of this section.
(5) Notwithstanding section 133.30 of the Revised Code, after
the approval of a tax to be levied under division (C)(1) or (2) of
this section, in the current or succeeding year and prior to the
time when the first tax collection from that levy can be made, the
board of education may anticipate a fraction of the proceeds of
the levy for the current expenses of the municipal qualifying
school district and issue anticipation notes in a principal amount
not exceeding fifty per cent of the estimated proceeds of the levy
to be collected during the first year of the levy and allocated to
the school district. The portion of levy proceeds to be allocated
to partnering community schools shall not be included in the
estimated proceeds anticipated under this division and shall not
be used to pay debt charges on any anticipation notes.
The notes shall be sold as provided in Chapter 133. of the
Revised Code. If anticipation notes are issued, they shall mature
serially and in substantially equal amounts during each year over
a period not to exceed five years. The amount necessary to pay the
interest and principal as the anticipation notes mature shall be
deemed appropriated for those purposes from the levy, and
appropriations from the levy by the board of education shall be
limited each fiscal year to the balance available in excess of
that amount.
If the auditor of state has certified a deficit pursuant to
section 3313.483 of the Revised Code, the notes authorized under
this section may be sold in accordance with Chapter 133. of the
Revised Code, except that the board may sell the notes after
providing a reasonable opportunity for competitive bidding.
As used in division (C) of this section, "municipal
qualifying school district" and "partnering community schools"
have the same meanings as in section 5705.21 of the Revised Code.
(D) 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.
Sec. 5705.218. (A) The board of education of a city, local,
or exempted village school district, at any time by a vote of
two-thirds of all its members, may declare by resolution that it
may be necessary for the school district to issue general
obligation bonds for permanent improvements. The resolution shall
state all of the following:
(1) The necessity and purpose of the bond issue;
(2) The date of the special election at which the question
shall be submitted to the electors;
(3) The amount, approximate date, estimated rate of interest,
and maximum number of years over which the principal of the bonds
may be paid;
(4) The necessity of levying a tax outside the ten-mill
limitation to pay debt charges on the bonds and any anticipatory
securities.
On adoption of the resolution, the board shall certify a copy
of it to the county auditor. The county auditor promptly shall
estimate and certify to the board the average annual property tax
rate required throughout the stated maturity of the bonds to pay
debt charges on the bonds, in the same manner as under division
(C) of section 133.18 of the Revised Code.
(B) After receiving the county auditor's certification under
division (A) of this section, the board of education of the city,
local, or exempted village school district, by a vote of
two-thirds of all its members, may declare by resolution that the
amount of taxes that can be raised within the ten-mill limitation
will be insufficient to provide an adequate amount for the present
and future requirements of the school district; that it is
necessary to issue general obligation bonds of the school district
for permanent improvements and to levy an additional tax in excess
of the ten-mill limitation to pay debt charges on the bonds and
any anticipatory securities; that it is necessary for a specified
number of years or for a continuing period of time to levy
additional taxes in excess of the ten-mill limitation to provide
funds for the acquisition, construction, enlargement, renovation,
and financing of permanent improvements or to pay for current
operating expenses, or both; and that the question of the bonds
and taxes shall be submitted to the electors of the school
district at a special election, which shall not be earlier than
ninety days after certification of the resolution to the board of
elections, and the date of which shall be consistent with section
3501.01 of the Revised Code. The resolution shall specify all of
the following:
(1) The county auditor's estimate of the average annual
property tax rate required throughout the stated maturity of the
bonds to pay debt charges on the bonds;
(2) The proposed rate of the tax, if any, for current
operating expenses, the first year the tax will be levied, and the
number of years it will be levied, or that it will be levied for a
continuing period of time;
(3) The proposed rate of the tax, if any, for permanent
improvements, the first year the tax will be levied, and the
number of years it will be levied, or that it will be levied for a
continuing period of time.
The resolution shall apportion the annual rate of the tax
between current operating expenses and permanent improvements, if
both taxes are proposed. The apportionment may but need not be the
same for each year of the tax, but the respective portions of the
rate actually levied each year for current operating expenses and
permanent improvements shall be limited by the apportionment. The
resolution shall go into immediate effect upon its passage, and no
publication of it is necessary other than that provided in the
notice of election. The board of education shall certify a copy of
the resolution, along with copies of the auditor's estimate and
its resolution under division (A) of this section, to the board of
elections immediately after its adoption.
(C) The board of elections shall make the arrangements for
the submission to the electors of the school district of the
question proposed under division (B) or (J) of this section, and
the election shall be conducted, canvassed, and certified in the
same manner as regular elections in the district for the election
of county officers. The resolution shall be put before the
electors as one ballot question, with a favorable vote indicating
approval of the bond issue, the levy to pay debt charges on the
bonds and any anticipatory securities, the current operating
expenses levy, the permanent improvements levy, and the levy for
the current expenses of a municipal qualifying school district and
of partnering community schools, as those levies may be proposed.
The board of elections shall publish notice of the election in a
newspaper of general circulation in the school district once a
week for two consecutive weeks, or as provided in section 7.16 of
the Revised Code, prior to the election. If a board of elections
operates and maintains a web site, that board also shall post
notice of the election on its web site for thirty days prior to
the election. The notice of election shall state all of the
following:
(1) The principal amount of the proposed bond issue;
(2) The permanent improvements for which the bonds are to be
issued;
(3) The maximum number of years over which the principal of
the bonds may be paid;
(4) The estimated additional average annual property tax rate
to pay the debt charges on the bonds, as certified by the county
auditor;
(5) The proposed rate of the additional tax, if any, for
current operating expenses and, if the question is proposed under
division (J) of this section, the portion of the rate to be
allocated to the school district and the portion to be allocated
to partnering community schools;
(6) The number of years the current operating expenses tax
will be in effect, or that it will be in effect for a continuing
period of time;
(7) The proposed rate of the additional tax, if any, for
permanent improvements;
(8) The number of years the permanent improvements tax will
be in effect, or that it will be in effect for a continuing period
of time;
(9) The time and place of the special election.
(D) The form of the ballot for an election under this section
is as follows:
"Shall the .......... school district be authorized to do the
following:
(1) Issue bonds for the purpose of .......... in the
principal amount of $......, to be repaid annually over a maximum
period of ...... years, and levy a property tax outside the
ten-mill limitation, estimated by the county auditor to average
over the bond repayment period ...... mills for each one dollar of
tax valuation, which amounts to ...... (rate expressed in cents or
dollars and cents, such as "36 cents" or "$1.41") for each $100 of
tax valuation, to pay the annual debt charges on the bonds, and to
pay debt charges on any notes issued in anticipation of those
bonds?"
If either a levy for permanent improvements or a levy for
current operating expenses is proposed, or both are proposed, the
ballot also shall contain the following language, as appropriate:
"(2) Levy an additional property tax to provide funds for the
acquisition, construction, enlargement, renovation, and financing
of permanent improvements at a rate not exceeding ....... mills
for each one dollar of tax valuation, which amounts to .......
(rate expressed in cents or dollars and cents) for each $100 of
tax valuation, for ...... (number of years of the levy, or a
continuing period of time)?
(3) Levy an additional property tax to pay current operating
expenses at a rate not exceeding ....... mills for each one dollar
of tax valuation, which amounts to ....... (rate expressed in
cents or dollars and cents) for each $100 of tax valuation, for
....... (number of years of the levy, or a continuing period of
time)?
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FOR THE BOND ISSUE AND LEVY (OR LEVIES) |
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AGAINST THE BOND ISSUE AND LEVY (OR LEVIES) |
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If the question is proposed under division (J) of this
section, the form of the ballot shall be modified as prescribed by
division (J)(4) of this section.
(E) The board of elections promptly shall certify the results
of the election to the tax commissioner and the county auditor of
the county in which the school district is located. If a majority
of the electors voting on the question vote for it, the board of
education may proceed with issuance of the bonds and with the levy
and collection of the property tax or taxes at the additional rate
or any lesser rate in excess of the ten-mill limitation. Any
securities issued by the board of education under this section are
Chapter 133. securities, as that term is defined in section 133.01
of the Revised Code.
(F)(1) After the approval of a tax for current operating
expenses under this section and prior to the time the first
collection and distribution from the levy can be made, the board
of education 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
tax to be collected during the first year of the levy.
(2) After the approval of a tax under this section for
permanent improvements having a specific purpose, the board of
education may anticipate a fraction of the proceeds of such tax
and issue anticipation notes in a principal amount not exceeding
fifty per cent of the total estimated proceeds of the tax
remaining to be collected in each year over a period of five years
after issuance of the notes.
(3) After the approval of a tax for general, on-going
permanent improvements under this section, the board of education
may anticipate a fraction of the proceeds of such tax and issue
anticipation notes in a principal amount not exceeding fifty per
cent of the total estimated proceeds of the tax to be collected in
each year over a specified period of years, not exceeding ten,
after issuance of the notes.
Anticipation notes under this section shall be issued as
provided in section 133.24 of the Revised Code. Notes issued under
division (F)(1) or (2) of this section 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. Notes issued under division (F)(3)
of this section 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.
(G) A tax for current operating expenses or for permanent
improvements levied under this section for a specified number of
years may be renewed or replaced in the same manner as a tax for
current operating expenses or for permanent improvements levied
under section 5705.21 of the Revised Code. A tax for current
operating expenses or for permanent improvements levied under this
section for a continuing period of time may be decreased in
accordance with section 5705.261 of the Revised Code.
(H) The submission of a question to the electors under this
section is subject to the limitation on the number of elections
that can be held in a year under section 5705.214 of the Revised
Code.
(I) A school district board of education proposing a ballot
measure under this section to generate local resources for a
project under the school building assistance expedited local
partnership program under section 3318.36 of the Revised Code may
combine the questions under division (D) of this section with a
question for the levy of a property tax to generate moneys for
maintenance of the classroom facilities acquired under that
project as prescribed in section 3318.361 of the Revised Code.
(J)(1) After receiving the county auditor's certification
under division (A) of this section, the board of education of a
municipal qualifying school district, by a vote of two-thirds of
all its members, may declare by resolution that it is necessary to
levy a tax in excess of the ten-mill limitation for the purpose of
paying the current expenses of the school district and of
partnering community schools, as defined in section 5705.21 of the
Revised Code; that it is necessary to issue general obligation
bonds of the school district for permanent improvements of the
district and to levy an additional tax in excess of the ten-mill
limitation to pay debt charges on the bonds and any anticipatory
securities; and that the question of the bonds and taxes shall be
submitted to the electors of the school district at a special
election, which shall not be earlier than ninety days after
certification of the resolution to the board of elections, and the
date of which shall be consistent with section 3505.01 of the
Revised Code.
The levy of taxes for the current expenses of a partnering
community school under division (J) of this section and the
distribution of proceeds from the tax by a municipal qualifying
school district to partnering community schools is hereby
determined to be a proper public purpose.
(2) The tax for the current expenses of the school district
and of partnering community schools is subject to the requirements
of divisions (B)(3), (4), and (5) of section 5705.21 of the
Revised Code.
(3) In addition to the required specifications of the
resolution under division (B) of this section, the resolution
shall express the rate of the tax in mills per dollar of taxable
value, state the number of the mills to be levied for the current
expenses of the partnering community schools and the number of the
mills to be levied for the current expenses of the school
district, specify the number of years (not exceeding ten) the tax
will be levied or that it will be levied for a continuing period
of time, and state the first year the tax will be levied.
The resolution shall go into immediate effect upon its
passage, and no publication of it is necessary other than that
provided in the notice of election. The board of education shall
certify a copy of the resolution, along with copies of the
auditor's estimate and its resolution under division (A) of this
section, to the board of elections immediately after its adoption.
(4) The form of the ballot shall be modified by replacing the
ballot form set forth in division (D)(3) of this section with the
following:
"Levy an additional property tax for the purpose of the
current expenses of the school district and of partnering
community schools at a rate not exceeding ...... (insert the
number of mills) mills for each one dollar of valuation (of which
...... (insert the number of mills to be allocated to partnering
community schools) mills is to be allocated to partnering
community schools), which amounts to ...... (insert the rate
expressed in dollars and cents) for each one hundred dollars of
valuation, for ...... (insert the number of years the levy is to
be imposed, or that it will be levied for a continuing period of
time)?
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FOR THE BOND ISSUE AND LEVY (OR LEVIES) |
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AGAINST THE BOND ISSUE AND LEVY (OR LEVIES) |
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(5) After the approval of a tax for the current expenses of
the school district and of partnering community schools under
division (J) of this section, and prior to the time the first
collection and distribution from the levy can be made, the board
of education may anticipate a fraction of the proceeds of the levy
for the current expenses of the school district and issue
anticipation notes in a principal amount not exceeding fifty per
cent of the estimated proceeds of the levy to be collected during
the first year of the levy and allocated to the school district.
The portion of levy proceeds to be allocated to partnering
community schools shall not be included in the estimated proceeds
anticipated under this division and shall not be used to pay debt
charges on any anticipation 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.
(6) A tax for the current expenses of the school district and
of partnering community schools levied under division (J) of this
section for a specified number of years may be renewed or replaced
in the same manner as a tax for the current expenses of a school
district and of partnering community schools levied under division
(B) of section 5705.21 of the Revised Code. A tax for the current
expenses of the school district and of partnering community
schools levied under this division for a continuing period of time
may be decreased in accordance with section 5705.261 of the
Revised Code.
(7) The proceeds from the issuance of the general obligation
bonds under division (J) of this section shall be used solely to
pay for permanent improvements of the school district and not for
permanent improvements of partnering community schools.
Sec. 5705.251. (A) A copy of a resolution adopted under
section 5705.212 or 5705.213 of the Revised Code shall be
certified by the board of education to the board of elections of
the proper county not less than ninety days before the date of the
election specified in the resolution, and the board of elections
shall submit the proposal to the electors of the school district
at a special election to be held on that date. The board of
elections shall make the necessary arrangements for the submission
of the question or questions to the electors of the school
district, and the election shall be conducted, canvassed, and
certified in the same manner as regular elections in the school
district for the election of county officers. Notice of the
election shall be published in a newspaper of general circulation
in the subdivision 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.
(1) In the case of a resolution adopted under section
5705.212 of the Revised Code, the notice shall state separately,
for each tax being proposed, 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;
and the first calendar year in which the tax will be due. For an
election on the question of a renewal levy, the notice shall state
the purpose; the proposed rate, expressed in dollars and cents for
each one hundred dollars of valuation as well as in mills for each
one dollar of valuation; and the number of years the tax will be
in effect. If the resolution is adopted under division (C) of that
section, the rate of each tax being proposed shall be expressed as
both the total rate and the portion of the total rate to be
allocated to the municipal qualifying school district and the
portion to be allocated to partnering community schools.
(2) In the case of a resolution adopted under section
5705.213 of the Revised Code, the notice shall state the purpose;
the amount proposed to be raised by the tax in the first year it
is levied; the estimated average additional tax rate for the first
year it is proposed to be levied, expressed in mills for each one
dollar of valuation and in dollars and cents for each one hundred
dollars of valuation; the number of years during which the
increase will be in effect; and the first calendar year in which
the tax will be due. The notice also shall state the amount by
which the amount to be raised by the tax may be increased in each
year after the first year. The amount of the allowable increase
may be expressed in terms of a dollar increase over, or a
percentage of, the amount raised by the tax in the immediately
preceding year. For an election on the question of a renewal levy,
the notice shall state the purpose; the amount proposed to be
raised by the tax; the estimated tax rate, expressed in mills for
each one dollar of valuation and in dollars and cents for each one
hundred dollars of valuation; and the number of years the tax will
be in effect.
In any case, the notice also shall state the time and place
of the election.
(B)(1) The form of the ballot in an election on taxes
proposed under section 5705.212 of the Revised Code shall be as
follows:
"Shall the .......... school district be authorized to levy
taxes for current expenses, the aggregate rate of which may
increase in ...... (number) increment(s) of not more than ......
mill(s) for each dollar of valuation, from an original rate of
...... mill(s) for each dollar of valuation, which amounts to
...... (rate expressed in dollars and cents) for each one hundred
dollars of valuation, to a maximum rate of ...... mill(s) for each
dollar of valuation, which amounts to ...... (rate expressed in
dollars and cents) for each one hundred dollars of valuation? The
original tax is first proposed to be levied in ...... (the first
year of the tax), and the incremental tax in ...... (the first
year of the increment) (if more than one incremental tax is
proposed in the resolution, the first year that each incremental
tax is proposed to be levied shall be stated in the preceding
format, and the increments shall be referred to as the first,
second, third, or fourth increment, depending on their number).
The aggregate rate of tax so authorized will .......... (insert
either, "expire with the original rate of tax which shall be in
effect for ...... years" or "be in effect for a continuing period
of time").
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FOR THE TAX LEVIES |
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AGAINST THE TAX LEVIES |
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If the tax is proposed by a municipal qualifying school
district under division (C)(1) of section 5705.212 of the Revised
Code, the form of the ballot shall be modified by adding, after
the phrase "each dollar of valuation," the following: "(of which
...... mills is to be allocated to partnering community schools)."
(2) The form of the ballot in an election on the question of
a renewal levy under section 5705.212 of the Revised Code shall be
as follows:
"Shall the ......... school district be authorized to renew a
tax for current expenses at a rate not exceeding ......... mills
for each dollar of valuation, which amounts to ......... (rate
expressed in dollars and cents) for each one hundred dollars of
valuation, for .......... (number of years the levy shall be in
effect, or a continuing period of time)?
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FOR THE TAX LEVY |
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AGAINST THE TAX LEVY |
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If the tax is proposed by a municipal qualifying school
district under division (C)(2) of section 5705.212 of the Revised
Code and the total rate and the rates allocated to the school
district and partnering community schools are to remain the same
as those of the levy being renewed, the form of the ballot shall
be modified by adding, after the phrase "each dollar of
valuation," the following: "(of which ...... mills is to be
allocated to partnering community schools)." If the total rate is
to be increased, the form of the ballot shall state that the
proposal is to renew the existing tax with an increase in rate and
shall state the increase in rate, the total rate resulting from
the increase, and, of that rate, the portion of the rate to be
allocated to partnering community schools. If the total rate is to
be decreased, the form of the ballot shall state that the proposal
is to renew a part of the existing tax and shall state the
reduction in rate, the total rate resulting from the decrease,
and, of that rate, the portion of the rate to be allocated to
partnering community schools.
(3) If a tax proposed by a ballot form prescribed in division
(B)(1) or (2) of this section 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 be in effect,
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)."
(C) The form of the ballot in an election on a tax proposed
under section 5705.213 of the Revised Code shall be as follows:
"Shall the ........ school district be authorized to levy the
following tax for current expenses? The tax will first be levied
in ...... (year) to raise ...... (dollars). In the ...... (number
of years) following years, the tax will increase by not more than
...... (per cent or dollar amount of increase) each year, so that,
during ...... (last year of the tax), the tax will raise
approximately ...... (dollars). The county auditor estimates that
the rate of the tax per dollar of valuation will be ......
mill(s), which amounts to $..... per one hundred dollars of
valuation, both during ...... (first year of the tax) and ......
mill(s), which amounts to $...... per one hundred dollars of
valuation, during ...... (last year of the tax). The tax will not
be levied after ...... (year).
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FOR THE TAX LEVY |
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AGAINST THE TAX LEVY |
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The form of the ballot in an election on the question of a
renewal levy under section 5705.213 of the Revised Code shall be
as follows:
"Shall the ......... school district be authorized to renew a
tax for current expenses which will raise ......... (dollars),
estimated by the county auditor to be ......... mills for each
dollar of valuation, which amounts to ......... (rate expressed in
dollars and cents) for each one hundred dollars of valuation? The
tax shall be in effect for ......... (the number of years the levy
shall be in effect, or a continuing period of time).
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FOR THE TAX LEVY |
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AGAINST THE TAX LEVY |
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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 be in effect, 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)."
(D) The question covered by a resolution adopted under
section 5705.212 or 5705.213 of the Revised Code shall be
submitted as a separate question, but may be printed on the same
ballot with any other question submitted at the same election,
other than the election of officers. More than one question may be
submitted at the same election.
(E) Taxes voted in excess of the ten-mill limitation under
division (B) or (C) of this section shall be certified to the tax
commissioner. If an 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
board of education. The board of education immediately shall make
the necessary levy and certify it to the county auditor, who shall
extend it on the tax list for collection. After the first year,
the levy shall be included in the annual tax budget that is
certified to the county budget commission.
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 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.
In the case of a levy for the current expenses of a municipal
qualifying school district and of partnering community schools
imposed under section 5705.192, division (B) of section 5705.21,
division (C) of section 5705.212, or division (J) of section
5705.218 of the Revised Code for a continuing period of time, the
rate allocated to the school district and to partnering community
schools shall each be decreased by a number of mills per dollar
that is proportionate to the decrease in the rate of the levy in
proportion to the rate at which the levy was imposed before the
decrease.
Section 2. That existing sections 3314.02, 5705.192, 5705.21,
5705.212, 5705.218, 5705.251, and 5705.261 of the Revised Code are
hereby repealed.
Section 3. The board of education of a school district that,
on the effective date of this section, has an average daily
membership, as reported under division (A) of section 3317.03 of
the Revised Code, greater than 60,000 and the majority of the
territory of which is located in a city with a population greater
than 700,000 according to the most recent federal decennial
census, shall, by resolution adopted within thirty days after that
effective date, submit to the electors of the school district the
question of a levy for the purpose of paying the current expenses
of the district and of partnering community schools, as defined in
section 5709.21 of the Revised Code, as authorized under division
(B) of section 5705.21, division (C) of section 5705.212, or
division (J) of section 5705.218 of the Revised Code. The question
shall be submitted to the electors of the school district at the
next general or special election occurring at least ninety days
after the effective date of this section.
Section 4. Sections 5705.21 and 5705.261 of the Revised Code
are presented in this act as composites of the sections as amended
by both Sub. H.B. 525 and Am. S.B. 321 of the 129th General
Assembly. The General Assembly, applying the principle stated in
division (B) of section 1.52 of the Revised Code that amendments
are to be harmonized if reasonably capable of simultaneous
operation, finds that the composites are the resulting versions of
the sections in effect prior to the effective date of the sections
as presented in this act.
Section 5. 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
provide for timely creation of the position of independent
auditor, authorization of revenue-sharing taxes, and new community
sponsor authorization for a qualifying large urban school
district. Therefore, this act shall go into immediate effect.
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