Regards annexation and financial disclosure forms, tax exemptions

As Introduced

136th
General Assembly

Regular
Session
H. B. No. 113

2025-2026

Representatives Bird, Newman

Cosponsors: Representatives Plummer,
Peterson, Ritter, Johnson, Klopfenstein, Schmidt, Stephens, Willis,
Creech

A
BILL

To
amend sections 102.02, 709.022, 709.023, 709.024, 709.16, and 3735.67

and to enact section 3311.222

of the Revised Code
to
modify the law regarding annexation and financial disclosure forms,
and to require school district approval of residential community
reinvestment area property tax exemptions.

BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section
1.
That
sections 102.02, 709.022, 709.023, 709.024, 709.16, and 3735.67

be amended and section 3311.222

of the Revised Code be
enacted

to
read as follows:

Sec.
102.02.
(A)(1)
Except as otherwise provided in division (H) of this section, all of
the following shall file with the appropriate ethics commission the
disclosure statement described in this division on a form prescribed
by the appropriate commission: every person who is elected to or is a
candidate for a state, county, or city office and every person who is
appointed to fill a vacancy for an unexpired term in such an elective
office; all members of the state board of education; the director,
assistant directors, deputy directors, division chiefs, or persons of
equivalent rank of any administrative department of the state; the
president or other chief administrative officer of every state
institution of higher education as defined in section 3345.011 of the
Revised Code; the executive director and the members of the capitol
square review and advisory board appointed or employed pursuant to
section 105.41 of the Revised Code; all members of the Ohio casino
control commission, the executive director of the commission, all
professional employees of the commission, and all technical employees
of the commission who perform an internal audit function; the
individuals set forth in division (B)(2) of section 187.03 of the
Revised Code; the chief executive officer and the members of the
board of each state retirement system; each employee of a state
retirement board who is a state retirement system investment officer
licensed pursuant to section 1707.163 of the Revised Code; the
members of the Ohio retirement study council appointed pursuant to
division (C) of section 171.01 of the Revised Code; employees of the
Ohio retirement study council, other than employees who perform
purely administrative or clerical functions; the administrator of
workers' compensation and each member of the bureau of workers'
compensation board of directors; the bureau of workers' compensation
director of investments; the chief investment officer of the bureau
of workers' compensation; all members of the board of commissioners
on grievances and discipline of the supreme court and the ethics
commission created under section 102.05 of the Revised Code; every
business manager, treasurer, or superintendent of a city, local,
exempted village, joint vocational, or cooperative education school
district or an educational service center; every person who is
elected to or is a candidate for the office of member of a board of
education of a city, local, exempted village, joint vocational, or
cooperative education school district or of a governing board of an
educational service center that has a total student count of twelve
thousand or more as most recently determined by the department of
education and workforce pursuant to section 3317.03 of the Revised
Code; every person who is appointed to the board of education of a
municipal school district pursuant to division (B) or (F) of section
3311.71 of the Revised Code; all members of the board of directors of
a sanitary district that is established under Chapter 6115. of the
Revised Code and organized wholly for the purpose of providing a
water supply for domestic, municipal, and public use, and that
includes two municipal corporations in two counties; every public
official or employee who is paid a salary or wage in accordance with
schedule C of section 124.15 or schedule E-2 of section 124.152 of
the Revised Code; all members appointed to the Ohio livestock care
standards board under section 904.02 of the Revised Code; all
entrepreneurs in residence assigned by the LeanOhio office in the
department of administrative services under section 125.65 of the
Revised Code
;
every city manager, assistant city manager, village administrator, or
assistant village administrator;

and every other public official or employee who is designated by the
appropriate ethics commission pursuant to division (B) of this
section.

(2)
The disclosure statement shall include all of the following:

(a)
The name of the person filing the statement and each member of the
person's immediate family and all names under which the person or
members of the person's immediate family do business;

(b)(i)
Subject to divisions (A)(2)(b)(ii) and (iii) of this section and
except as otherwise provided in section 102.022 of the Revised Code,
identification of every source of income, other than income from a
legislative agent identified in division (A)(2)(b)(ii) of this
section, received during the preceding calendar year, in the person's
own name or by any other person for the person's use or benefit, by
the person filing the statement, and a brief description of the
nature of the services for which the income was received. If the
person filing the statement is a member of the general assembly, the
statement shall identify the amount of every source of income
received in accordance with the following ranges of amounts: zero or
more, but less than one thousand dollars; one thousand dollars or
more, but less than ten thousand dollars; ten thousand dollars or
more, but less than twenty-five thousand dollars; twenty-five
thousand dollars or more, but less than fifty thousand dollars; fifty
thousand dollars or more, but less than one hundred thousand dollars;
and one hundred thousand dollars or more. Division (A)(2)(b)(i) of
this section shall not be construed to require a person filing the
statement who derives income from a business or profession to
disclose the individual items of income that constitute the gross
income of that business or profession, except for those individual
items of income that are attributable to the person's or, if the
income is shared with the person, the partner's, solicitation of
services or goods or performance, arrangement, or facilitation of
services or provision of goods on behalf of the business or
profession of clients, including corporate clients, who are
legislative agents. A person who files the statement under this
section shall disclose the identity of and the amount of income
received from a person who the public official or employee knows or
has reason to know is doing or seeking to do business of any kind
with the public official's or employee's agency.

(ii)
If the person filing the statement is a member of the general
assembly, the statement shall identify every source of income and the
amount of that income that was received from a legislative agent
during the preceding calendar year, in the person's own name or by
any other person for the person's use or benefit, by the person
filing the statement, and a brief description of the nature of the
services for which the income was received. Division (A)(2)(b)(ii) of
this section requires the disclosure of clients of attorneys or
persons licensed under section 4732.12 of the Revised Code, or
patients of persons licensed under section 4731.14 of the Revised
Code, if those clients or patients are legislative agents. Division
(A)(2)(b)(ii) of this section requires a person filing the statement
who derives income from a business or profession to disclose those
individual items of income that constitute the gross income of that
business or profession that are received from legislative agents.

(iii)
Except as otherwise provided in division (A)(2)(b)(iii) of this
section, division (A)(2)(b)(i) of this section applies to attorneys,
physicians, and other persons who engage in the practice of a
profession and who, pursuant to a section of the Revised Code, the
common law of this state, a code of ethics applicable to the
profession, or otherwise, generally are required not to reveal,
disclose, or use confidences of clients, patients, or other
recipients of professional services except under specified
circumstances or generally are required to maintain those types of
confidences as privileged communications except under specified
circumstances. Division (A)(2)(b)(i) of this section does not require
an attorney, physician, or other professional subject to a
confidentiality requirement as described in division (A)(2)(b)(iii)
of this section to disclose the name, other identity, or address of a
client, patient, or other recipient of professional services if the
disclosure would threaten the client, patient, or other recipient of
professional services, would reveal details of the subject matter for
which legal, medical, or professional advice or other services were
sought, or would reveal an otherwise privileged communication
involving the client, patient, or other recipient of professional
services. Division (A)(2)(b)(i) of this section does not require an
attorney, physician, or other professional subject to a
confidentiality requirement as described in division (A)(2)(b)(iii)
of this section to disclose in the brief description of the nature of
services required by division (A)(2)(b)(i) of this section any
information pertaining to specific professional services rendered for
a client, patient, or other recipient of professional services that
would reveal details of the subject matter for which legal, medical,
or professional advice was sought or would reveal an otherwise
privileged communication involving the client, patient, or other
recipient of professional services.

(c)
The name of every corporation on file with the secretary of state
that is incorporated in this state or holds a certificate of
compliance authorizing it to do business in this state, trust,
business trust, partnership, or association that transacts business
in this state in which the person filing the statement or any other
person for the person's use and benefit had during the preceding
calendar year an investment of over one thousand dollars at fair
market value as of the thirty-first day of December of the preceding
calendar year, or the date of disposition, whichever is earlier, or
in which the person holds any office or has a fiduciary relationship,
and a description of the nature of the investment, office, or
relationship. Division (A)(2)(c) of this section does not require
disclosure of the name of any bank, savings and loan association,
credit union, or building and loan association with which the person
filing the statement has a deposit or a withdrawable share account.

(d)
All fee simple and leasehold interests to which the person filing the
statement holds legal title to or a beneficial interest in real
property located within the state, excluding the person's residence
and property used primarily for personal recreation;

(e)
The names of all persons residing or transacting business in the
state to whom the person filing the statement owes, in the person's
own name or in the name of any other person, more than one thousand
dollars. Division (A)(2)(e) of this section shall not be construed to
require the disclosure of debts owed by the person resulting from the
ordinary conduct of a business or profession or debts on the person's
residence or real property used primarily for personal recreation,
except that the superintendent of financial institutions and any
deputy superintendent of banks shall disclose the names of all
state-chartered banks and all bank subsidiary corporations subject to
regulation under section 1109.44 of the Revised Code to whom the
superintendent or deputy superintendent owes any money.

(f)
The names of all persons residing or transacting business in the
state, other than a depository excluded under division (A)(2)(c) of
this section, who owe more than one thousand dollars to the person
filing the statement, either in the person's own name or to any
person for the person's use or benefit. Division (A)(2)(f) of this
section shall not be construed to require the disclosure of clients
of attorneys or persons licensed under section 4732.12 of the Revised
Code, or patients of persons licensed under section 4731.14 of the
Revised Code, nor the disclosure of debts owed to the person
resulting from the ordinary conduct of a business or profession.

(g)
Except as otherwise provided in section 102.022 of the Revised Code,
the source of each gift of over seventy-five dollars, or of each gift
of over twenty-five dollars received by a member of the general
assembly from a legislative agent, received by the person in the
person's own name or by any other person for the person's use or
benefit during the preceding calendar year, except gifts received by
will or by virtue of section 2105.06 of the Revised Code, or received
from spouses, parents, grandparents, children, grandchildren,
siblings, nephews, nieces, uncles, aunts, brothers-in-law,
sisters-in-law, sons-in-law, daughters-in-law, fathers-in-law,
mothers-in-law, or any person to whom the person filing the statement
stands in loco parentis, or received by way of distribution from any
inter vivos or testamentary trust established by a spouse or by an
ancestor;

(h)
Except as otherwise provided in section 102.022 of the Revised Code,
identification of the source and amount of every payment of expenses
incurred for travel to destinations inside or outside this state that
is received by the person in the person's own name or by any other
person for the person's use or benefit and that is incurred in
connection with the person's official duties, except for expenses for
travel to meetings or conventions of a national or state organization
to which any state agency, including, but not limited to, any
legislative agency or state institution of higher education as
defined in section 3345.011 of the Revised Code, pays membership
dues, or any political subdivision or any office or agency of a
political subdivision pays membership dues;

(i)
Except as otherwise provided in section 102.022 of the Revised Code,
identification of the source of payment of expenses for meals and
other food and beverages, other than for meals and other food and
beverages provided at a meeting at which the person participated in a
panel, seminar, or speaking engagement or at a meeting or convention
of a national or state organization to which any state agency,
including, but not limited to, any legislative agency or state
institution of higher education as defined in section 3345.011 of the
Revised Code, pays membership dues, or any political subdivision or
any office or agency of a political subdivision pays membership dues,
that are incurred in connection with the person's official duties and
that exceed one hundred dollars aggregated per calendar year;

(j)
If the disclosure statement is filed by a public official or employee
described in division (B)(2) of section 101.73 of the Revised Code or
division (B)(2) of section 121.63 of the Revised Code who receives a
statement from a legislative agent, executive agency lobbyist, or
employer that contains the information described in division (F)(2)
of section 101.73 of the Revised Code or division (G)(2) of section
121.63 of the Revised Code, all of the nondisputed information
contained in the statement delivered to that public official or
employee by the legislative agent, executive agency lobbyist, or
employer under division (F)(2) of section 101.73 or (G)(2) of section
121.63 of the Revised Code.

(3)
A person may file a statement required by this section in person, by
mail, or by electronic means.

(4)
A person who is required to file a statement under this section shall
file that statement according to the following deadlines, as
applicable:

(a)
Except as otherwise provided in divisions (A)(4)(b), (c), and (d) of
this section, the person shall file the statement not later than the
fifteenth day of May of each year.

(b)
A person who is a candidate for elective office shall file the
statement no later than the thirtieth day before the primary,
special, or general election at which the candidacy is to be voted
on, whichever election occurs soonest, except that a person who is a
write-in candidate shall file the statement no later than the
twentieth day before the earliest election at which the person's
candidacy is to be voted on.

(c)
A person who is appointed to fill a vacancy for an unexpired term in
an elective office shall file the statement within fifteen days after
the person qualifies for office.

(d)
A person who is appointed or employed after the fifteenth day of May,
other than a person described in division (A)(4)(c) of this section,
shall file an annual statement within ninety days after appointment
or employment.

(5)
No person shall be required to file with the appropriate ethics
commission more than one statement or pay more than one filing fee
for any one calendar year.

(6)
The appropriate ethics commission, for good cause, may extend for a
reasonable time the deadline for filing a statement under this
section.

(7)
A statement filed under this section is subject to public inspection
at locations designated by the appropriate ethics commission except
as otherwise provided in this section.

(B)
The Ohio ethics commission, the joint legislative ethics committee,
and the board of commissioners on grievances and discipline of the
supreme court, using the rule-making procedures of Chapter 119. of
the Revised Code, may require any class of public officials or
employees under its jurisdiction and not specifically excluded by
this section whose positions involve a substantial and material
exercise of administrative discretion in the formulation of public
policy, expenditure of public funds, enforcement of laws and rules of
the state or a county or city, or the execution of other public
trusts, to file an annual statement under division (A) of this
section. The appropriate ethics commission shall send the public
officials or employees written notice of the requirement not less
than thirty days before the applicable filing deadline unless the
public official or employee is appointed after that date, in which
case the notice shall be sent within thirty days after appointment,
and the filing shall be made not later than ninety days after
appointment.

Disclosure
statements filed under this division with the Ohio ethics commission
by members of boards, commissions, or bureaus of the state for which
no compensation is received other than reasonable and necessary
expenses shall be kept confidential. Disclosure statements filed with
the Ohio ethics commission under division (A) of this section by
business managers, treasurers, and superintendents of city, local,
exempted village, joint vocational, or cooperative education school
districts or educational service centers shall be kept confidential,
except that any person conducting an audit of any such school
district or educational service center pursuant to Chapter 117. of
the Revised Code may examine the disclosure statement of any business
manager, treasurer, or superintendent of that school district or
educational service center. Disclosure statements filed with the Ohio
ethics commission under division (A) of this section by the
individuals set forth in division (B)(2) of section 187.03 of the
Revised Code shall be kept confidential. The Ohio ethics commission
shall examine each disclosure statement required to be kept
confidential to determine whether a potential conflict of interest
exists for the person who filed the disclosure statement. A potential
conflict of interest exists if the private interests of the person,
as indicated by the person's disclosure statement, might interfere
with the public interests the person is required to serve in the
exercise of the person's authority and duties in the person's office
or position of employment. If the commission determines that a
potential conflict of interest exists, it shall notify the person who
filed the disclosure statement and shall make the portions of the
disclosure statement that indicate a potential conflict of interest
subject to public inspection in the same manner as is provided for
other disclosure statements. Any portion of the disclosure statement
that the commission determines does not indicate a potential conflict
of interest shall be kept confidential by the commission and shall
not be made subject to public inspection, except as is necessary for
the enforcement of Chapters 102. and 2921. of the Revised Code and
except as otherwise provided in this division.

(C)
No person shall knowingly fail to file, on or before the applicable
filing deadline established under this section, a statement that is
required by this section.

(D)
No person shall knowingly file a false statement that is required to
be filed under this section.

(E)(1)
Except as provided in divisions (E)(2) and (3) of this section, the
statement required by division (A) or (B) of this section shall be
accompanied by a filing fee of sixty dollars.

(2)
The statement required by division (A) of this section shall be
accompanied by the following filing fee to be paid by the person who
is elected or appointed to, or is a candidate for, any of the
following offices:

1

2

A

For
state office, except member of the state board of education

$95

B

For
office of member of general assembly

$40

C

For
county office

$60

D

For
city office

$35

E

For
office of member of the state board of education

$35

F

For
city manager, assistant city manager, village administrator, or
assistant village administrator

$35

G

For
office of member of a city, local, exempted village, or
cooperative education board of education or educational service
center governing board

$30

H

For
position of business manager, treasurer, or superintendent of a
city, local, exempted village, joint vocational, or cooperative
education school district or educational service center

$30

(3)
No judge of a court of record or candidate for judge of a court of
record, and no referee or magistrate serving a court of record, shall
be required to pay the fee required under division (E)(1) or (2) or
(F) of this section.

(4)
For any public official who is appointed to a nonelective office of
the state and for any employee who holds a nonelective position in a
public agency of the state, the state agency that is the primary
employer of the state official or employee shall pay the fee required
under division (E)(1) or (F) of this section.

(F)
If a statement required to be filed under this section is not filed
by the date on which it is required to be filed, the appropriate
ethics commission shall assess the person required to file the
statement a late filing fee of ten dollars for each day the statement
is not filed, except that the total amount of the late filing fee
shall not exceed two hundred fifty dollars.

(G)(1)
The appropriate ethics commission other than the Ohio ethics
commission and the joint legislative ethics committee shall deposit
all fees it receives under divisions (E) and (F) of this section into
the general revenue fund of the state.

(2)
The Ohio ethics commission shall deposit all receipts, including, but
not limited to, fees it receives under divisions (E) and (F) of this
section, investigative or other fees, costs, or other funds it
receives as a result of court orders, and all moneys it receives from
settlements under division (G) of section 102.06 of the Revised Code,
into the Ohio ethics commission fund, which is hereby created in the
state treasury. All moneys credited to the fund shall be used solely
for expenses related to the operation and statutory functions of the
commission.

(3)
The joint legislative ethics committee shall deposit all receipts it
receives from the payment of financial disclosure statement filing
fees under divisions (E) and (F) of this section into the joint
legislative ethics committee investigative and financial disclosure
fund.

(H)
Division (A) of this section does not apply to a person elected or
appointed to the office of precinct, ward, or district committee
member under Chapter 3517. of the Revised Code; a presidential
elector; a delegate to a national convention; village or township
officials and employees

except a village administrator or assistant village administrator
;
any physician or psychiatrist who is paid a salary or wage in
accordance with schedule C of section 124.15 or schedule E-2 of
section 124.152 of the Revised Code and whose primary duties do not
require the exercise of administrative discretion; or any member of a
board, commission, or bureau of any county or city who receives less
than one thousand dollars per year for serving in that position.

Sec.
709.022.
(A)
A petition filed under section 709.021 of the Revised Code that
requests to follow this section is for the special procedure of
annexing land with the consent of all parties. The petition shall be
accompanied by a certified copy of an annexation agreement provided
for in section 709.192 of the Revised Code or of a cooperative
economic development agreement provided for in section 701.07 of the
Revised Code, that is entered into by the municipal corporation and
each township any portion of which is included within the territory
proposed for annexation. Upon the receipt of the petition and the
applicable agreement, the board of county commissioners, at the
board's next regular session, shall enter upon its journal a
resolution granting the annexation, without holding a hearing
,
if the board finds that, on balance, the general good of the
territory proposed to be annexed will be served, and the benefits to
the territory proposed to be annexed and the surrounding area will
outweigh the detriments to the territory proposed to be annexed and
the surrounding area, if the annexation is granted
.

If the board finds the general good is not served, the board shall
enter upon its journal a resolution denying the annexation. As used
in this section, "surrounding area" has the same meaning as
in section 709.033 of the Revised Code.

(B)
Owners who sign a petition requesting that the special procedure in
this section be followed expressly waive their right to appeal any
action taken by the board of county commissioners under this section.
There is no appeal from the board's decision under this section in
law or in equity.

The
petition circulated to collect signatures for the special procedure
in this section shall contain in boldface capital letters immediately
above the heading of the place for signatures on each part of the
petition the following: "WHOEVER SIGNS THIS PETITION EXPRESSLY
WAIVES THEIR RIGHT TO APPEAL ANY ACTION ON THE PETITION TAKEN BY THE
BOARD OF COUNTY COMMISSIONERS. THERE ALSO IS NO APPEAL FROM THE
BOARD'S DECISION IN THIS MATTER IN LAW OR IN EQUITY."

(C)
After the board of county commissioners grants the petition for
annexation, the clerk of the board shall deliver a certified copy of
the entire record of the annexation proceedings, including all
resolutions of the board, signed by a majority of the members of the
board, the petition, map, and all other papers on file, and the
recording of the proceedings, if a copy is available, to the auditor
or clerk of the municipal corporation to which annexation is
proposed.

Sec.
709.023.
(A)
A petition filed under section 709.021 of the Revised Code that
requests to follow this section is for the special procedure of
annexing land into a municipal corporation when, subject to division
(H) of this section, the land also is not to be excluded from the
township under section 503.07 of the Revised Code. The owners who
sign this petition by their signature expressly waive their right to
appeal in law or equity from the board of county commissioners' entry
of any resolution under this section, waive any rights they may have
to sue on any issue relating to a municipal corporation requiring a
buffer as provided in this section, and waive any rights to seek a
variance that would relieve or exempt them from that buffer
requirement.

The
petition circulated to collect signatures for the special procedure
in this section shall contain in boldface capital letters immediately
above the heading of the place for signatures on each part of the
petition the following: "WHOEVER SIGNS THIS PETITION EXPRESSLY
WAIVES THEIR RIGHT TO APPEAL IN LAW OR EQUITY FROM THE BOARD OF
COUNTY COMMISSIONERS' ENTRY OF ANY RESOLUTION PERTAINING TO THIS
SPECIAL ANNEXATION PROCEDURE, ALTHOUGH A WRIT OF MANDAMUS MAY BE
SOUGHT TO COMPEL THE BOARD TO PERFORM ITS DUTIES REQUIRED BY LAW FOR
THIS SPECIAL ANNEXATION PROCEDURE."

(B)
Upon the filing of the petition in the office of the clerk of the
board of county commissioners, the clerk shall cause the petition to
be entered upon the board's journal at its next regular session. This
entry shall be the first official act of the board on the petition.
Within five days after the filing of the petition, the agent for the
petitioners shall notify in the manner and form specified in this
division the clerk of the legislative authority of the municipal
corporation to which annexation is proposed, the fiscal officer of
each township any portion of which is included within the territory
proposed for annexation, the clerk of the board of county
commissioners of each county in which the territory proposed for
annexation is located other than the county in which the petition is
filed, and the owners of property adjacent to the territory proposed
for annexation or adjacent to a road that is adjacent to that
territory and located directly across that road from that territory.
The notice shall refer to the time and date when the petition was
filed and the county in which it was filed and shall have attached or
shall be accompanied by a copy of the petition and any attachments or
documents accompanying the petition as filed.

Notice
to a property owner is sufficient if sent by regular United States
mail to the tax mailing address listed on the county auditor's
records. Notice to the appropriate government officer shall be given
by certified mail, return receipt requested, or by causing the notice
to be personally served on the officer, with proof of service by
affidavit of the person who delivered the notice. Proof of service of
the notice on each appropriate government officer shall be filed with
the board of county commissioners with which the petition was filed.

(C)
Within twenty days after the date that the petition is filed, the
legislative authority of the municipal corporation to which
annexation is proposed shall adopt an ordinance or resolution stating

what

one
of the following:

(1)
The municipal corporation will not consider the annexation request.

(2)
The municipal corporation will consider the annexation request and
agrees to provide
services

the
municipal corporation will provide, and
by

an
approximate date

by which it will provide them,

to the territory proposed for annexation, upon annexation
,
which shall include all services generally available within the
municipal corporation's existing boundaries
.

The municipal corporation is entitled in its sole discretion to
provide to the territory proposed for annexation, upon annexation,
services in addition to the services described in that ordinance or
resolution.

If
the territory proposed for annexation is subject to zoning
regulations adopted under either Chapter 303. or 519. of the Revised
Code at the time the petition is filed, the legislative authority of
the municipal corporation also shall adopt an ordinance or resolution
stating that, if the territory is annexed and becomes subject to
zoning by the municipal corporation and that municipal zoning permits
uses in the annexed territory that the municipal corporation
determines are clearly incompatible with the uses permitted under
current county or township zoning regulations in the adjacent land
remaining within the township from which the territory was annexed,
the legislative authority of the municipal corporation will require,
in the zoning ordinance permitting the incompatible uses, the owner
of the annexed territory to provide a buffer separating the use of
the annexed territory and the adjacent land remaining within the
township. For the purposes of this section, "buffer"
includes open space, landscaping, fences, walls, and other structured
elements; streets and street rights-of-way; and bicycle and
pedestrian paths and sidewalks.

The
clerk of the legislative authority of the municipal corporation to
which annexation is proposed shall file the ordinances or resolutions
adopted under this division with the board of county commissioners
within
twenty

thirty

days
following the date that the petition is filed. The board shall make
these ordinances or resolutions available for public inspection.

Not later than five business days after filing with the board of
county commissioners, the clerk of the legislative authority also
shall file a certified copy of the resolutions or ordinances with the
board of education of the city, local, or exempted village school
district that serves the municipal territory adjacent to the
territory proposed for annexation and with the board of education of
the school district that currently serves the territory proposed for
annexation.

(D)
Within
twenty-five

thirty

days
after the date that the petition is filed, the
legislative
authority of the municipal corporation to which annexation is
proposed and
board
of township trustees of
each
township any portion of which is included within the territory
proposed for annexation may adopt and file with the board of county
commissioners
an
ordinance or
a

resolution
consenting or objecting to the proposed annexation. An objection to
the proposed annexation shall
be
based solely upon the petition's failure to meet the conditions
specified in division (E) of this section
state
the reasons for the board's opposition
.

If
the municipal corporation
files
a resolution under division (C)(1) of this section refusing to
consider the annexation, the board of county commissioners shall
enter upon its journal a resolution denying the petition. If the
municipal corporation files a resolution under division (C)(2)
agreeing to consider the annexation
and
each of those townships timely files
an
ordinance or
a

resolution
consenting to the proposed annexation, the board at its next regular
session shall enter upon its journal a resolution granting the
proposed annexation
,
if the board finds that, on balance, the general good of the
territory proposed to be annexed will be served, and the benefits to
the territory proposed to be annexed and the surrounding area will
outweigh the detriments to the territory proposed to be annexed and
the surrounding area, if the proposed annexation is granted
.
If
,
instead

the board finds the general good is not served, the board shall enter
upon its journal a resolution denying the annexation. As used in this
section, "surrounding area" has the same meaning as in
section 709.033 of the Revised Code.

If
,

the municipal corporation
or

files
a resolution under division (C)(2) agreeing to consider the
annexation and
any
of those townships files
an
ordinance or
a

resolution
that objects to the proposed annexation, the board of county
commissioners shall proceed as provided in division (E) of this
section. Failure of the municipal corporation
to
timely file its response under division (C) of this section
or

any

failure

of
those townships to timely file
an
ordinance or
a

resolution
consenting or objecting to the proposed annexation shall be deemed to
constitute
consent

a
refusal to consider
by
that municipal corporation or
an
objection by the
township

to the proposed annexation
.

(E)
Unless the petition is granted under division (D) of this section,
not less than thirty or more than
forty-five

ninety

days
after the date that the petition is filed, the board of county
commissioners shall review it to determine if each of the following
conditions has been met:

(1)
The petition meets all the requirements set forth in, and was filed
in the manner provided in, section 709.021 of the Revised Code.

(2)
The persons who signed the petition are owners of the real estate
located in the territory proposed for annexation and constitute all
of the owners of real estate in that territory.

(3)
The territory proposed for annexation does not exceed
five

two

hundred
acres.

(4)
The territory proposed for annexation shares a contiguous boundary
with the municipal corporation to which annexation is proposed for a
continuous length of at least
five

twenty

per
cent of the perimeter of the territory proposed for annexation.

(5)
The annexation will not create an unincorporated area of the township
that is completely surrounded by the territory proposed for
annexation.

(6)
The municipal corporation to which annexation is proposed has agreed
to provide to the territory proposed for annexation the services
specified in the relevant ordinance or resolution adopted under
division
(C)
(C)(2)

of this section
,
including all services generally available within the municipal
corporation's existing boundaries, or the municipal corporation has
completed agreements with the county, township, or other political
subdivision that demonstrate the ability to provide required services
in the future
.

(7)
If a street or highway will be divided or segmented by the boundary
line between the township and the municipal corporation as to create
a road maintenance problem, the municipal corporation to which
annexation is proposed has agreed as a condition of the annexation to
assume the maintenance of that street or highway or to otherwise
correct the problem. As used in this section, "street" or
"highway" has the same meaning as in section 4511.01 of the
Revised Code.

(8)
On balance, the general good of the territory proposed to be annexed
will be served, and the benefits to the territory proposed to be
annexed and the surrounding area will outweigh the detriments to the
territory proposed to be annexed and the surrounding area, if the
proposed annexation is granted.

(F)
Not less than thirty or more than
forty-five

ninety

days
after the date that the petition is filed, if the petition is not
granted under division (D) of this section

due to the objection of the municipal corporation or a township
,
the board of county commissioners, if it finds that each of the
conditions specified in division (E) of this section has been met,
shall enter upon its journal a resolution granting the annexation. If
the board of county commissioners finds that one or more of the
conditions specified in division (E) of this section have not been
met, it shall enter upon its journal a resolution that states which
of those conditions the board finds have not been met and that denies
the petition.

(G)
If a petition is granted under division (D) or (F) of this section,
the clerk of the board of county commissioners shall proceed as
provided in division (C)(1) of section 709.033 of the Revised Code,
except that no recording or hearing exhibits would be involved. There
is no appeal in law or equity from the board's entry of any
resolution under this section, but any party may seek a writ of
mandamus to compel the board of county commissioners to perform its
duties under this section.

(H)
Notwithstanding anything to the contrary in section 503.07 of the
Revised Code
,

and

unless otherwise provided in an annexation agreement entered into
pursuant to section 709.192 of the Revised Code or in a cooperative
economic development agreement entered into pursuant to section
701.07 of the Revised Code,
if
township services continue to be provided within the annexed
territory,
territory
annexed into a municipal corporation pursuant to this section shall
not at any time be excluded from the township under section 503.07 of
the Revised Code
,

and
,
thus,

the
territory
remains
subject to the township's real property taxes

that support those services
.

(I)
Any owner of land that remains within a township and that is adjacent
to territory annexed pursuant to this section who is directly
affected by the failure of the annexing municipal corporation to
enforce compliance with any zoning ordinance it adopts under division
(C) of this section requiring the owner of the annexed territory to
provide a buffer zone, may commence in the court of common pleas a
civil action against that owner to enforce compliance with that
buffer requirement whenever the required buffer is not in place
before any development of the annexed territory begins.

(J)
Division (C)(18) of section 718.01 of the Revised Code applies to the
compensation paid to persons performing personal services for a
political subdivision on property owned by the political subdivision
after that property is annexed to a municipal corporation under this
section.

Sec.
709.024.
(A)
A petition filed under section 709.021 of the Revised Code that
requests to follow this section is for the special procedure of
annexing land into a municipal corporation for the purpose of
undertaking a significant economic development project. As used in
this section, "significant economic development project"
means one or more economic development projects that can be
classified as industrial, distribution, high technology, research and
development, or commercial, which projects may include ancillary
residential and retail uses and which projects shall satisfy all of
the following:

(1)
Total private real and personal property investment in a project
shall be in excess of ten million dollars through land and
infrastructure, new construction, reconstruction, installation of
fixtures and equipment, or the addition of inventory, excluding
investment solely related to the ancillary residential and retail
elements, if any, of the project. As used in this division, "private
real and personal property investment" does not include payments
in lieu of taxes, however characterized, under Chapter 725. or 1728.
or sections 5709.40 to 5709.43, 5709.45 to 5709.47, 5709.73 to
5709.75, or 5709.78 to 5709.81 of the Revised Code.

(2)
There shall be created by the project an additional annual payroll in
excess of one million dollars, excluding payroll arising solely out
of the retail elements, if any, of the project.

(3)
The project has been certified by the state director of development
as meeting the requirements of divisions (A)(1) and (2) of this
section.

(B)
Upon the filing of the petition under section 709.021 of the Revised
Code in the office of the clerk of the board of county commissioners,
the clerk shall cause the petition to be entered upon the journal of
the board at its next regular session. This entry shall be the first
official act of the board on the petition. Within five days after the
filing of the petition, the agent for the petitioners shall notify in
the manner and form specified in this division the clerk of the
legislative authority of the municipal corporation to which
annexation is proposed, the fiscal officer of each township any
portion of which is included within the territory proposed for
annexation, the clerk of the board of county commissioners of each
county in which the territory proposed for annexation is located
other than the county in which the petition is filed, and the owners
of property adjacent to the territory proposed for annexation or
adjacent to a road that is adjacent to that territory and located
directly across that road from that territory. The notice shall refer
to the time and date when the petition was filed and the county in
which it was filed and shall have attached or shall be accompanied by
a copy of the petition and any attachments or documents accompanying
the petition as filed.

Notice
to a property owner is sufficient if sent by regular United States
mail to the tax mailing address listed on the county auditor's
records. Notice to the appropriate government officer shall be given
by certified mail, return receipt requested, or by causing the notice
to be personally served on the officer, with proof of service by
affidavit of the person who delivered the notice. Proof of service of
the notice on each appropriate government officer shall be filed with
the board of county commissioners with which the petition was filed.

(C)(1)
Within thirty days after the petition is filed, the legislative
authority of the municipal corporation to which annexation is
proposed and each township any portion of which is included within
the territory proposed for annexation may adopt and file with the
board of county commissioners an ordinance or resolution consenting
or objecting to the proposed annexation. An objection to the proposed
annexation shall be based solely upon the petition's failure to meet
the conditions specified in division (F) of this section. Failure of
the municipal corporation or any of those townships to timely file an
ordinance or resolution consenting or objecting to the proposed
annexation shall be deemed to constitute consent by that municipal
corporation or township to the proposed annexation.

(2)
Within twenty days after receiving the notice required by division
(B) of this section, the legislative authority of the municipal
corporation shall adopt, by ordinance or resolution, a statement
indicating what services the municipal corporation will provide or
cause to be provided, and an approximate date by which it will
provide or cause them to be provided, to the territory proposed for
annexation, upon annexation. If a hearing is to be conducted under
division (E) of this section, the legislative authority shall file
the statement with the clerk of the board of county commissioners at
least twenty days before the date of the hearing.

(D)
If all parties to the annexation proceedings consent to the proposed
annexation, a hearing shall not be held, and the board, at its next
regular session, shall enter upon its journal a resolution granting
the annexation
,
if the board finds that, on balance, the general good of the
territory proposed to be annexed will be served, and the benefits to
the territory proposed to be annexed and the surrounding area will
outweigh the detriments to the territory proposed to be annexed and
the surrounding area, if the proposed annexation is granted
.

If
the board finds the general good is not served, the board shall enter
upon its journal a resolution denying the annexation. As used in this
section, "surrounding area" has the same meaning as in
section 709.033 of the Revised Code.
There
is no appeal in law or in equity from the board's entry of a
resolution under this division. The clerk of the board shall proceed
as provided in division (C)(1) of section 709.033 of the Revised
Code.

(E)

Unless
the petition is granted under division (D) of this section
If
the municipal corporation or a township files an ordinance or
resolution objecting to the proposed annexation
,
a hearing shall be held on the petition. The board of county
commissioners shall hear the petition at its next regular session and
shall notify the agent for the petitioners of the hearing's date,
time, and place. The agent for the petitioners shall give, within
five days after receipt of the notice of the hearing from the board,
to the parties and property owners entitled to notice under division
(B) of this section, notice of the date, time, and place of the
hearing. Notice to a property owner is sufficient if sent by regular
United States mail to the tax mailing address listed on the county
auditor's records. At the hearing, the parties and any owner of real
estate within the territory proposed to be annexed are entitled to
appear for the purposes described in division (C) of section 709.032
of the Revised Code.

(F)
Within thirty days after a hearing under division (E) of this
section, the board of county commissioners shall enter upon its
journal a resolution granting or denying the proposed annexation. The
resolution shall include specific findings of fact as to whether or
not each of the conditions listed in this division has been met. If
the board grants the annexation, the clerk of the board shall proceed
as provided in division (C)(1) of section 709.033 of the Revised
Code.

The
board shall enter a resolution granting the annexation if it finds,
based upon a preponderance of the substantial, reliable, and
probative evidence on the whole record, that each of the following
conditions has been met:

(1)
The petition meets all the requirements set forth in, and was filed
in the manner provided in, section 709.021 of the Revised Code.

(2)
The persons who signed the petition are owners of real estate located
in the territory proposed to be annexed in the petition and
constitute all of the owners of real estate in that territory.

(3)
No street or highway will be divided or segmented by the boundary
line between a township and the municipal corporation as to create a
road maintenance problem, or if the street or highway will be so
divided or segmented, the municipal corporation has agreed, as a
condition of the annexation, that it will assume the maintenance of
that street or highway. For the purposes of this division, "street"
or "highway" has the same meaning as in section 4511.01 of
the Revised Code.

(4)
The municipal corporation to which the territory is proposed to be
annexed has adopted an ordinance or resolution as required by
division (C)(2) of this section.

(5)
The state director of development has certified that the project
meets the requirements of divisions (A)(1) and (2) of this section
and thereby qualifies as a significant economic development project.
The director's certification is binding on the board of county
commissioners.

(6)
On balance, the general good of the territory proposed to be annexed
will be served, and the benefits to the territory proposed to be
annexed and the surrounding area will outweigh the detriments to the
territory proposed to be annexed and the surrounding area, if the
proposed annexation is granted.

(G)
An owner who signed the petition may appeal a decision of the board
of county commissioners denying the proposed annexation under section
709.07 of the Revised Code. No other person has standing to appeal
the board's decision in law or in equity. If the board grants the
annexation, there shall be no appeal in law or in equity.

(H)
Notwithstanding anything to the contrary in section 503.07 of the
Revised Code, unless otherwise provided in an annexation agreement
entered into pursuant to section 709.192 of the Revised Code or in a
cooperative economic development agreement entered into pursuant to
section 701.07 of the Revised Code, territory annexed into a
municipal corporation pursuant to this section shall not at any time
be excluded from the township under section 503.07 of the Revised
Code and, thus, remains subject to the township's real property
taxes.

(I)
A municipal corporation to which annexation is proposed is entitled
in its sole discretion to provide to the territory proposed for
annexation, upon annexation, services in addition to the services
described in the ordinance or resolution adopted by the legislative
authority of the municipal corporation under division (C)(2) of this
section.

Sec.
709.16.
(A)
A municipal corporation may petition the board of county
commissioners to annex contiguous territory owned only by the
municipal corporation, a county, or the state. The clerk of the board
shall cause the petition to be entered upon the board's journal at
its next regular session. This entry shall be the first official act
of the board upon the petition. Proceedings on the petition shall be
conducted under this section to the exclusion of any other provisions
of this chapter except for sections 709.014, 709.14, 709.15, 709.20,
and 709.21 of the Revised Code.

(B)
If the only territory to be annexed is contiguous territory owned by
a municipal corporation

or county
,
the board of county commissioners, by resolution, shall grant the
annexation

if the board finds that, on balance, the general good of the
territory proposed to be annexed will be served, and the benefits to
the territory proposed to be annexed and the surrounding area will
outweigh the detriments to the territory proposed to be annexed and
the surrounding area, if the annexation is granted
.

The annexation shall be complete upon the entry upon the journal of
the board of the resolution granting the annexation.

(C)

If
the only territory to be annexed is contiguous territory owned by a
county, the board of county commissioners, by resolution, may grant
or deny the annexation. The annexation shall be complete upon the
entry upon the journal of the board of a resolution granting the
annexation.

(D)

If
the only territory to be annexed is contiguous territory owned by the
state

and the
,
the board shall grant the annexation if both of the following are
satisfied:

(1)
The board finds that, on balance, the general good of the territory
proposed to be annexed will be served, and the benefits to the
territory proposed to be annexed and the surrounding area will
outweigh the detriments to the territory proposed to be annexed and
the surrounding area, if the annexation is granted;

(2)
The
director
of administrative services has filed a written consent to the
granting of the annexation with the board of county commissioners
,
the board, by resolution, shall grant the annexation
.

The

(D)
An
annexation

under
this section
shall
be complete upon the entry upon the journal of the board of a
resolution granting the annexation.

(E)
The board of county commissioners shall act upon a petition for
annexation filed under this section within thirty days after receipt
of the petition.

(F)
No appeal in law or in equity shall be allowed from the granting of
an annexation under this section.

(G)
When a municipal corporation purchases real property below an
appraised fair market value and sells or agrees to sell the property
back to the person that sold it to the municipal corporation, an
annexation of that property completed under this section shall be
void, and the annexed property shall become part of the township from
which it was annexed, if it still exists. If the township no longer
exists, the board of county commissioners shall attach the annexed
territory to another township.

(H)
Territory annexed under this section shall not be excluded from the
township under section 503.07 of the Revised Code.

Sec.
3311.222.
Notwithstanding
anything to the contrary in section 3311.06 of the Revised Code, when
a municipal corporation annexes territory under section 709.023 of
the Revised Code, the state board of education shall transfer such
territory to the city, local, or exempted village school district
that primarily serves the annexing municipal corporation, if that
school district is different than the school district that was
serving the territory prior to the annexation, beginning on the first
day of July that occurs at least one hundred eighty days after the
effective date of the annexation.

Notwithstanding
anything to the contrary in section 3313.98 or 3313.981 of the
Revised Code, a city, local, or exempted village school district's
policy adopted under section 3313.98 of the Revised Code shall
require a school district from which territory is transferred under
this section to permit any student who resides in the annexed
territory and who was enrolled in the district in the ninth grade or
higher prior to the annexation to re-enroll in the district until the
student completes twelfth grade, regardless of whether the district
has adopted a policy under division (B)(1)(a), (b), or (c) of section
3313.98 of the Revised Code. Such student shall be considered an
adjacent district student for purposes of sections 3313.98 and
3313.981 of the Revised Code.

Sec.
3735.67.
(A)
The owner of real property located in a community reinvestment area
and eligible for exemption from taxation under a resolution adopted
pursuant to section 3735.66 of the Revised Code may file an
application for an exemption from real property taxation of a
percentage of the assessed valuation of a new structure, or of the
increased assessed valuation of an existing structure after
remodeling began, if the new structure or remodeling is completed
after the effective date of the resolution adopted pursuant to
section 3735.66 of the Revised Code. The application shall be filed
with the housing officer designated for the community reinvestment
area in which the property is located. If any part of the new
structure or remodeled structure that would be exempted is of real
property to be used for commercial or industrial purposes, the
legislative authority and the owner of the property shall enter into
a written agreement pursuant to section 3735.671 of the Revised Code
prior to commencement of construction or remodeling
;
if such an agreement is subject to approval by the board of education
of the school district within the territory of which the property is
or will be located, the agreement shall not be formally approved by
the legislative authority until the board of education approves the
agreement in the manner prescribed by that section
.

(B)
The housing officer shall verify the construction of the new
structure or the cost of the remodeling of the existing structure and
the facts asserted in the application. The housing officer shall
determine whether the construction or remodeling meets the
requirements for an exemption under this section. In cases involving
a structure of historical or architectural significance, the housing
officer shall not determine whether the remodeling meets the
requirements for a tax exemption unless the appropriateness of the
remodeling has been certified, in writing, by the society,
association, agency, or legislative authority that has designated the
structure or by any organization or person authorized, in writing, by
such society, association, agency, or legislative authority to
certify the appropriateness of the remodeling.

(C)
(C)(1)

If the construction or remodeling meets the requirements for
exemption, the housing officer shall
forward

request
approval of
the
application
from
the board of education of the city, local, or exempted village school
district within the territory of which the property is or will be
located.

For
the purpose of obtaining such approval, the housing officer shall
certify a copy of the application to the board of education. The
board, by resolution adopted by a majority of the board, shall
approve or disapprove the application and certify a copy of the
resolution to the property owner and the housing officer not later
than forty-five days after the application is certified to the board.
The board may include in the resolution conditions under which the
board would approve the application. The housing officer may approve
an application at any time after the board certifies its resolution
approving the application, or, if the board approves the application
conditionally, at any time after the housing officer is notified that
the conditions are agreed to by the board and the property owner.

(2)
Approval of an application by a board of education is not required
under division (C)(1) of this section if, for each tax year the
dwelling is exempted from taxation, the sum of the following
quantities, as estimated at or prior to the time the application is
formally approved by the housing officer, equals or exceeds
twenty-five per cent of the amount of taxes, as estimated at or prior
to that time, that would have been charged and payable that year upon
the dwelling had that dwelling not been exempted from taxation:

(a)
The amount of taxes charged and payable on any portion of the
assessed valuation of the new dwelling or of the increased assessed
valuation of an existing dwelling after remodeling began that will
not be exempted from taxation under the agreement;

(b)
The amount of any cash payment by the owner of the dwelling to the
school district and any payment by the legislative authority that
designated the community reinvestment area to the school district
pursuant to section 5709.82 of the Revised Code.

The
estimates of quantities used for purposes of division (C)(2) of this
section shall be estimated by the housing officer. Departures of the
actual quantities from the estimates subsequent to approval of the
application do not invalidate the application.

(3)
If a board of education has adopted a resolution waiving its right to
approve applications under this division and that resolution remains
in effect, approval of an application by the board is not required
under division (C)(1) of this section. If a board adopts a resolution
waiving its right to approve applications, the board shall certify a
copy of the resolution to the housing officer. If the board rescinds
such a resolution, it shall certify notice of the rescission to the
housing officer.

(4)
If the owner of the dwelling agrees to make any payment to a school
district as described in division (C)(2)(b) of this section, the
owner shall agree to make payments to the joint vocational school
district within which the property is located at the same rate or
amount and under the same terms received by the city, local, or
exempted village school district.

(5)
Upon approval of an application, the housing officer shall forward
the application
to
the county auditor with a certification as to the division of this
section under which the exemption is granted, and the period and
percentage of the exemption as determined by the legislative
authority pursuant to that division. If the construction or
remodeling is of commercial or industrial property and the
legislative authority is not required to certify a copy of a
resolution under section 3735.671 of the Revised Code, the housing
officer shall comply with the notice requirements prescribed under
section 5709.83 of the Revised Code, unless the board has adopted a
resolution under that section waiving its right to receive such a
notice.

(D)
Except as provided in division (F) of this section, the tax exemption
shall first apply in the year the construction or remodeling would
first be taxable but for this section. In the case of remodeling that
qualifies for exemption, a percentage, not to exceed one hundred per
cent, of the increased assessed valuation of an existing structure
after remodeling began shall be exempted from real property taxation.
In the case of construction of a structure that qualifies for
exemption, a percentage, not to exceed one hundred per cent, of the
assessed value of the structure shall be exempted from real property
taxation. In either case, the percentage shall be the percentage set
forth in the agreement if the structure or remodeling is to be used
for commercial or industrial purposes, or the percentage set forth in
the resolution describing the community reinvestment area if the
structure or remodeling is to be used for residential purposes.

The
construction of new structures and the remodeling of existing
structures are hereby declared to be a public purpose for which
exemptions from real property taxation may be granted for the
following periods:

(1)
For every dwelling and commercial or industrial properties, located
within the same community reinvestment area, upon which the cost of
remodeling is at least two thousand five hundred dollars in the case
of a dwelling containing not more than two family units or at least
five thousand dollars in the case of all other property, a period to
be determined by the legislative authority adopting the resolution,
but not exceeding fifteen years. The period of exemption for a
dwelling described in division (D)(1) of this section may be extended
by a legislative authority for up to an additional ten years if the
dwelling is a structure of historical or architectural significance,
is a certified historic structure that has been subject to federal
tax treatment under 26 U.S.C. 47 and 170(h), and units within the
structure have been leased to individual tenants for five consecutive
years;

(2)
Except as provided in division (F) of this section, for construction
of every dwelling, and commercial or industrial structure located
within the same community reinvestment area, a period to be
determined by the legislative authority adopting the resolution, but
not exceeding one of the following:

(a)
Thirty years, if the commercial or industrial structure is situated
on the site of a megaproject and is owned and occupied by a
megaproject operator as defined in division (A)(12) of section 122.17
of the Revised Code, or is not situated on the site of a megaproject
but is owned and occupied by a megaproject supplier that meets the
requirements described in division (A)(13)(b) of section 122.17 of
the Revised Code;

(b)
Fifteen years, for any other dwelling or commercial or industrial
structure.

(E)
Any person, board, or officer authorized by section 5715.19 of the
Revised Code to file complaints with the county board of revision may
file a complaint with the housing officer challenging the continued
exemption of any property granted an exemption under this section. A
complaint against exemption shall be filed prior to the thirty-first
day of December of the tax year for which taxation of the property is
requested. The housing officer shall determine whether the property
continues to meet the requirements for exemption and shall certify
the housing officer's findings to the complainant. If the housing
officer determines that the property does not meet the requirements
for exemption, the housing officer shall notify the county auditor,
who shall correct the tax list and duplicate accordingly.

(F)
The owner of a dwelling constructed in a community reinvestment area
may file an application for an exemption after the year the
construction first became subject to taxation. The application shall
be processed in accordance with the procedures prescribed under this
section and shall be granted if the construction that is the subject
of the application otherwise meets the requirements for an exemption
under this section. If approved, the exemption sought in the
application first applies in the year the application is filed. An
exemption approved pursuant to this division continues only for those
years remaining in the period described in division (D)(2) of this
section. No exemption may be claimed for any year in that period that
precedes the year in which the application is filed.

Section
2.
That
existing sections 102.02, 709.022, 709.023, 709.024, 709.16, and
3735.67 of the Revised Code are hereby repealed.

Section
3.
The
changes to annexation proceedings under sections 709.022, 709.023,
709.024, and 709.16 of the Revised Code as amended by this act apply
only to an annexation for which the petition is filed on or after the
effective date of this section.