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H. B. No. 576 As IntroducedAs Introduced
130th General Assembly | Regular Session | 2013-2014 |
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Cosponsors:
Representatives Rosenberger, Buchy, Amstutz, Grossman, Scherer, Terhar, Huffman, Pelanda, Foley, Ruhl, Brenner
A BILL
To amend section 5705.19 of the Revised Code to
lengthen the maximum term of a property tax levied
for the purpose of operating a cemetery.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 5705.19 of the Revised Code be
amended to read as follows:
Sec. 5705.19. This section does not apply to school
districts, county school financing districts, or lake facilities
authorities.
The taxing authority of any subdivision at any time and in
any year, by vote of two-thirds of all the members of the taxing
authority, may declare by resolution and certify the resolution to
the board of elections not less than ninety days before the
election upon which it will be voted that the amount of taxes that
may be raised within the ten-mill limitation will be insufficient
to provide for the necessary requirements of the subdivision and
that it is necessary to levy a tax in excess of that limitation
for any of the following purposes:
(A) For current expenses of the subdivision, except that the
total levy for current expenses of a detention facility district
or district organized under section 2151.65 of the Revised Code
shall not exceed two mills and that the total levy for current
expenses of a combined district organized under sections 2151.65
and 2152.41 of the Revised Code shall not exceed four mills;
(B) For the payment of debt charges on certain described
bonds, notes, or certificates of indebtedness of the subdivision
issued subsequent to January 1, 1925;
(C) For the debt charges on all bonds, notes, and
certificates of indebtedness issued and authorized to be issued
prior to January 1, 1925;
(D) For a public library of, or supported by, the subdivision
under whatever law organized or authorized to be supported;
(E) For a municipal university, not to exceed two mills over
the limitation of one mill prescribed in section 3349.13 of the
Revised Code;
(F) For the construction or acquisition of any specific
permanent improvement or class of improvements that the taxing
authority of the subdivision may include in a single bond issue;
(G) For the general construction, reconstruction,
resurfacing, and repair of streets, roads, and bridges in
municipal corporations, counties, or townships;
(H) For parks and recreational purposes;
(I) For the purpose of providing and maintaining fire
apparatus, appliances, buildings, or sites therefor, or sources of
water supply and materials therefor, or the establishment and
maintenance of lines of fire alarm telegraph, or the payment of
firefighting companies or permanent, part-time, or volunteer
firefighting, emergency medical service, administrative, or
communications personnel to operate the same, including the
payment of any employer contributions required for such personnel
under section 145.48 or 742.34 of the Revised Code, or the
purchase of ambulance equipment, or the provision of ambulance,
paramedic, or other emergency medical services operated by a fire
department or firefighting company;
(J) For the purpose of providing and maintaining motor
vehicles, communications, other equipment, buildings, and sites
for such buildings used directly in the operation of a police
department, or the payment of salaries of permanent or part-time
police, communications, or administrative personnel to operate the
same, including the payment of any employer contributions required
for such personnel under section 145.48 or 742.33 of the Revised
Code, or the payment of the costs incurred by townships as a
result of contracts made with other political subdivisions in
order to obtain police protection, or the provision of ambulance
or emergency medical services operated by a police department;
(K) For the maintenance and operation of a county home or
detention facility;
(L) For community mental retardation and developmental
disabilities programs and services pursuant to Chapter 5126. of
the Revised Code, except that the procedure for such levies shall
be as provided in section 5705.222 of the Revised Code;
(M) For regional planning;
(N) For a county's share of the cost of maintaining and
operating schools, district detention facilities, forestry camps,
or other facilities, or any combination thereof, established under
section 2151.65 or 2152.41 of the Revised Code or both of those
sections;
(O) For providing for flood defense, providing and
maintaining a flood wall or pumps, and other purposes to prevent
floods;
(P) For maintaining and operating sewage disposal plants and
facilities;
(Q) For the purpose of purchasing, acquiring, constructing,
enlarging, improving, equipping, repairing, maintaining, or
operating, or any combination of the foregoing, a county transit
system pursuant to sections 306.01 to 306.13 of the Revised Code,
or of making any payment to a board of county commissioners
operating a transit system or a county transit board pursuant to
section 306.06 of the Revised Code;
(R) For the subdivision's share of the cost of acquiring or
constructing any schools, forestry camps, detention facilities, or
other facilities, or any combination thereof, under section
2151.65 or 2152.41 of the Revised Code or both of those sections;
(S) For the prevention, control, and abatement of air
pollution;
(T) For maintaining and operating cemeteries;
(U) For providing ambulance service, emergency medical
service, or both;
(V) For providing for the collection and disposal of garbage
or refuse, including yard waste;
(W) For the payment of the police officer employers'
contribution or the firefighter employers' contribution required
under sections 742.33 and 742.34 of the Revised Code;
(X) For the construction and maintenance of a drainage
improvement pursuant to section 6131.52 of the Revised Code;
(Y) For providing or maintaining senior citizens services or
facilities as authorized by section 307.694, 307.85, 505.70, or
505.706 or division (EE) of section 717.01 of the Revised Code;
(Z) For the provision and maintenance of zoological park
services and facilities as authorized under section 307.76 of the
Revised Code;
(AA) For the maintenance and operation of a free public
museum of art, science, or history;
(BB) For the establishment and operation of a 9-1-1 system,
as defined in section 128.01 of the Revised Code;
(CC) For the purpose of acquiring, rehabilitating, or
developing rail property or rail service. As used in this
division, "rail property" and "rail service" have the same
meanings as in section 4981.01 of the Revised Code. This division
applies only to a county, township, or municipal corporation.
(DD) For the purpose of acquiring property for, constructing,
operating, and maintaining community centers as provided for in
section 755.16 of the Revised Code;
(EE) For the creation and operation of an office or joint
office of economic development, for any economic development
purpose of the office, and to otherwise provide for the
establishment and operation of a program of economic development
pursuant to sections 307.07 and 307.64 of the Revised Code, or to
the extent that the expenses of a county land reutilization
corporation organized under Chapter 1724. of the Revised Code are
found by the board of county commissioners to constitute the
promotion of economic development, for the payment of such
operations and expenses;
(FF) For the purpose of acquiring, establishing,
constructing, improving, equipping, maintaining, or operating, or
any combination of the foregoing, a township airport, landing
field, or other air navigation facility pursuant to section 505.15
of the Revised Code;
(GG) For the payment of costs incurred by a township as a
result of a contract made with a county pursuant to section
505.263 of the Revised Code in order to pay all or any part of the
cost of constructing, maintaining, repairing, or operating a water
supply improvement;
(HH) For a board of township trustees to acquire, other than
by appropriation, an ownership interest in land, water, or
wetlands, or to restore or maintain land, water, or wetlands in
which the board has an ownership interest, not for purposes of
recreation, but for the purposes of protecting and preserving the
natural, scenic, open, or wooded condition of the land, water, or
wetlands against modification or encroachment resulting from
occupation, development, or other use, which may be styled as
protecting or preserving "greenspace" in the resolution, notice of
election, or ballot form. Except as otherwise provided in this
division, land is not acquired for purposes of recreation, even if
the land is used for recreational purposes, so long as no
building, structure, or fixture used for recreational purposes is
permanently attached or affixed to the land. Except as otherwise
provided in this division, land that previously has been acquired
in a township for these greenspace purposes may subsequently be
used for recreational purposes if the board of township trustees
adopts a resolution approving that use and no building, structure,
or fixture used for recreational purposes is permanently attached
or affixed to the land. The authorization to use greenspace land
for recreational use does not apply to land located in a township
that had a population, at the time it passed its first greenspace
levy, of more than thirty-eight thousand within a county that had
a population, at that time, of at least eight hundred sixty
thousand.
(II) For the support by a county of a crime victim assistance
program that is provided and maintained by a county agency or a
private, nonprofit corporation or association under section 307.62
of the Revised Code;
(JJ) For any or all of the purposes set forth in divisions
(I) and (J) of this section. This division applies only to a
township.
(KK) For a countywide public safety communications system
under section 307.63 of the Revised Code. This division applies
only to counties.
(LL) For the support by a county of criminal justice services
under section 307.45 of the Revised Code;
(MM) For the purpose of maintaining and operating a jail or
other detention facility as defined in section 2921.01 of the
Revised Code;
(NN) For purchasing, maintaining, or improving, or any
combination of the foregoing, real estate on which to hold, and
the operating expenses of, agricultural fairs operated by a county
agricultural society or independent agricultural society under
Chapter 1711. of the Revised Code. This division applies only to a
county.
(OO) For constructing, rehabilitating, repairing, or
maintaining sidewalks, walkways, trails, bicycle pathways, or
similar improvements, or acquiring ownership interests in land
necessary for the foregoing improvements;
(PP) For both of the purposes set forth in divisions (G) and
(OO) of this section.
(QQ) For both of the purposes set forth in divisions (H) and
(HH) of this section. This division applies only to a township.
(RR) For the legislative authority of a municipal
corporation, board of county commissioners of a county, or board
of township trustees of a township to acquire agricultural
easements, as defined in section 5301.67 of the Revised Code, and
to supervise and enforce the easements.
(SS) For both of the purposes set forth in divisions (BB) and
(KK) of this section. This division applies only to a county.
(TT) For the maintenance and operation of a facility that is
organized in whole or in part to promote the sciences and natural
history under section 307.761 of the Revised Code.
(UU) For the creation and operation of a county land
reutilization corporation and for any programs or activities of
the corporation found by the board of directors of the corporation
to be consistent with the purposes for which the corporation is
organized;
(VV) For construction and maintenance of improvements and
expenses of soil and water conservation district programs under
Chapter 1515. of the Revised Code;
(WW) For the OSU extension fund created under section 3335.35
of the Revised Code for the purposes prescribed under section
3335.36 of the Revised Code for the benefit of the citizens of a
county. This division applies only to a county.
(XX) For a municipal corporation that withdraws or proposes
by resolution to withdraw from a regional transit authority under
section 306.55 of the Revised Code to provide transportation
services for the movement of persons within, from, or to the
municipal corporation;
(YY) For any combination of the purposes specified in
divisions (NN), (VV), and (WW) of this section. This division
applies only to a county.
The resolution shall be confined to the purpose or purposes
described in one division of this section, to which the revenue
derived therefrom shall be applied. The existence in any other
division of this section of authority to levy a tax for any part
or all of the same purpose or purposes does not preclude the use
of such revenues for any part of the purpose or purposes of the
division under which the resolution is adopted.
The resolution shall specify the amount of the increase in
rate that it is necessary to levy, the purpose of that increase in
rate, and the number of years during which the increase in rate
shall be in effect, which may or may not include a levy upon the
duplicate of the current year. The number of years may be any
number not exceeding five, except as follows:
(1) When the additional rate is for the payment of debt
charges, the increased rate shall be for the life of the
indebtedness.
(2) When the additional rate is for any of the following, the
increased rate shall be for a continuing period of time:
(a) For the current expenses for a detention facility
district, a district organized under section 2151.65 of the
Revised Code, or a combined district organized under sections
2151.65 and 2152.41 of the Revised Code;
(b) For providing a county's share of the cost of maintaining
and operating schools, district detention facilities, forestry
camps, or other facilities, or any combination thereof,
established under section 2151.65 or 2152.41 of the Revised Code
or under both of those sections.
(3) When the additional rate is for either of the following,
the increased rate may be for a continuing period of time:
(a) For the purposes set forth in division (I), (J), (U), or
(KK) of this section;
(b) For the maintenance and operation of a joint recreation
district.
(4) When the increase is for the purpose or purposes set
forth in division (D), (G), (H), (T), (Z), (CC), or (PP) of this
section, the tax levy may be for any specified number of years or
for a continuing period of time, as set forth in the resolution.
A levy for one of the purposes set forth in division (G),
(I), (J), or (U) of this section may be reduced pursuant to
section 5705.261 or 5705.31 of the Revised Code. A levy for one of
the purposes set forth in division (G), (I), (J), or (U) of this
section may also be terminated or permanently reduced by the
taxing authority if it adopts a resolution stating that the
continuance of the levy is unnecessary and the levy shall be
terminated or that the millage is excessive and the levy shall be
decreased by a designated amount.
A resolution of a detention facility district, a district
organized under section 2151.65 of the Revised Code, or a combined
district organized under both sections 2151.65 and 2152.41 of the
Revised Code may include both current expenses and other purposes,
provided that the resolution shall apportion the annual rate of
levy between the current expenses and the other purpose or
purposes. The apportionment need not be the same for each year of
the levy, but the respective portions of the rate actually levied
each year for the current expenses and the other purpose or
purposes shall be limited by the apportionment.
Whenever a board of county commissioners, acting either as
the taxing authority of its county or as the taxing authority of a
sewer district or subdistrict created under Chapter 6117. of the
Revised Code, by resolution declares it necessary to levy a tax in
excess of the ten-mill limitation for the purpose of constructing,
improving, or extending sewage disposal plants or sewage systems,
the tax may be in effect for any number of years not exceeding
twenty, and the proceeds of the tax, notwithstanding the general
provisions of this section, may be used to pay debt charges on any
obligations issued and outstanding on behalf of the subdivision
for the purposes enumerated in this paragraph, provided that any
such obligations have been specifically described in the
resolution.
A resolution adopted by the legislative authority of a
municipal corporation that is for the purpose in division (XX) of
this section may be combined with the purpose provided in section
306.55 of the Revised Code, by vote of two-thirds of all members
of the legislative authority. The legislative authority may
certify the resolution to the board of elections as a combined
question. The question appearing on the ballot shall be as
provided in section 5705.252 of the Revised Code.
The resolution shall go into immediate effect upon its
passage, and no publication of the resolution is necessary other
than that provided for in the notice of election.
When the electors of a subdivision or, in the case of a
qualifying library levy for the support of a library association
or private corporation, the electors of the association library
district, have approved a tax levy under this section, the taxing
authority of the subdivision may anticipate a fraction of the
proceeds of the levy and issue anticipation notes in accordance
with section 5705.191 or 5705.193 of the Revised Code.
Section 2. That existing section 5705.19 of the Revised Code
is hereby repealed.
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