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S. B. No. 42 As Reported by the Senate Ways and Means CommitteeAs Reported by the Senate Ways and Means Committee
130th General Assembly | Regular Session | 2013-2014 |
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Senators Manning, Gardner
Cosponsors:
Senators Seitz, Hite
A BILL
To amend section 5705.21 of the Revised Code to
authorize school districts to levy a property tax
exclusively for school safety and security
purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 5705.21 of the Revised Code be
amended to read as follows:
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, for
the purpose of providing for school safety and security, 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 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 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 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
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 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 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
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 school district" has the same meaning as in
section 3311.71 of the Revised Code.
(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 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 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 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 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 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 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.
Section 2. That existing section 5705.21 of the Revised Code
is hereby repealed.
Section 3. Section 5705.21 of the Revised Code is presented
in this act as a composite of the section 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 composite is the resulting version of the section in
effect prior to the effective date of the section as presented in
this act.
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