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As Introduced
136th
General Assembly
Regular
Session
H. B. No. 420
2025-2026
Representatives Click, Willis
Cosponsors: Representatives Thomas,
D., Newman, Hall, T., Gross, Hiner, Deeter
To
amend sections 505.37, 505.48, 505.481, 3311.21, 3311.50, 3318.05,
3318.052, 3318.08, 3318.18, 3318.44, 3354.12, 3358.11, 5705.03,
5705.19, 5705.191, 5705.192, 5705.198, 5705.199, 5705.21, 5705.212,
5705.213, 5705.215, 5705.217, 5705.218, 5705.219, 5705.2111,
5705.2114, 5705.222, 5705.23, 5705.233, 5705.25, 5705.251, 5748.02,
5748.03, 5748.04, and 5748.09; to enact section 5705.171; and to
repeal section 5705.261 of the Revised Code
to
disallow and, by 2030, eliminate property taxes levied for a
continuing period of time and to name this act The Taxpayers Freedom
Trilogy – Act One: Discontinuing the Continuum.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section
1.
That
sections 505.37, 505.48, 505.481, 3311.21, 3311.50, 3318.05,
3318.052, 3318.08, 3318.18, 3318.44, 3354.12, 3358.11, 5705.03,
5705.19, 5705.191, 5705.192, 5705.198, 5705.199, 5705.21, 5705.212,
5705.213, 5705.215, 5705.217, 5705.218, 5705.219, 5705.2111,
5705.2114, 5705.222, 5705.23, 5705.233, 5705.25, 5705.251, 5748.02,
5748.03, 5748.04, and 5748.09 be amended and section 5705.171 of the
Revised Code be enacted to read as follows:
Sec.
505.37.
(A)
The board of township trustees may establish all necessary rules to
guard against the occurrence of fires and to protect the property and
lives of the citizens against damage and accidents, and may purchase,
lease, lease with an option to purchase, or otherwise provide any
fire apparatus, mechanical resuscitators, underwater rescue and
recovery equipment, or other fire equipment, appliances, materials,
fire hydrants, and water supply for fire-fighting and fire and rescue
purposes that seems advisable to the board. The board shall provide
for the care and maintenance of such fire equipment, and, for these
purposes, may purchase, lease, lease with an option to purchase, or
construct and maintain necessary buildings, and it may establish and
maintain lines of fire-alarm communications within the limits of the
township. The board may employ one or more persons to maintain and
operate such fire equipment, or it may enter into an agreement with a
volunteer fire company for the use and operation of the equipment.
The board may compensate the members of a volunteer fire company on
any basis and in any amount that it considers equitable.
When
the estimated cost to purchase fire apparatus, mechanical
resuscitators, underwater rescue and recovery equipment, or other
fire equipment, appliances, materials, fire hydrants, buildings, or
fire-alarm communications equipment or services exceeds the amount
specified in section 9.17 of the Revised Code, the contract shall be
let by competitive bidding. No purchase or other transaction subject
to this section shall be divided into component parts in order to
avoid the requirements of this section. When competitive bidding is
required, the board shall advertise once a week for not less than two
consecutive weeks using at least one of the following methods:
(1)
In the print or digital edition of a newspaper of general circulation
within the township;
(2)
On the official public notice web site established under section
125.182 of the Revised Code;
(3)
On the web site and social media account of the township.
The
board may also cause notice to be inserted in trade papers or other
publications designated by it or to be distributed by electronic
means, including posting the notice on the board's internet web site.
The
advertisement shall include the time, date, and place where the clerk
of the township, or the clerk's designee, will read bids publicly.
The time, date, and place of bid openings may be extended to a later
date by the board of township trustees, provided that written or oral
notice of the change shall be given to all persons who have received
or requested specifications not later than ninety-six hours prior to
the original time and date fixed for the opening. The board may
reject all the bids or accept the lowest and best bid, provided that
the successful bidder meets the requirements of section 153.54 of the
Revised Code when the contract is for the construction, demolition,
alteration, repair, or reconstruction of an improvement.
(B)
The boards of township trustees of any two or more townships, or the
legislative authorities of any two or more political subdivisions, or
any combination of these, may, through joint action, unite in the
joint purchase, lease, lease with an option to purchase, maintenance,
use, and operation of fire equipment described in division (A) of
this section, or for any other purpose designated in sections 505.37
to 505.42 of the Revised Code, and may prorate the expense of the
joint action on any terms that are mutually agreed upon.
(C)
The board of township trustees of any township may, by resolution,
whenever it is expedient and necessary to guard against the
occurrence of fires or to protect the property and lives of the
citizens against damages resulting from their occurrence, create a
fire district of any portions of the township that it considers
necessary. The board may purchase, lease, lease with an option to
purchase, or otherwise provide any fire apparatus, mechanical
resuscitators, underwater rescue and recovery equipment, or other
fire equipment, appliances, materials, fire hydrants, and water
supply for fire-fighting and fire and rescue purposes, or may
contract for the fire protection for the fire district as provided in
section 9.60 of the Revised Code. The fire district so created shall
be given a separate name by which it shall be known.
Additional
unincorporated territory of the township may be added to a fire
district upon the board's adoption of a resolution authorizing the
addition. A municipal corporation, or a portion of a municipal
corporation, that is within or adjoining the township may be added to
a fire district upon the board's adoption of a resolution authorizing
the addition and the municipal legislative authority's adoption of a
resolution or ordinance requesting the addition of the municipal
corporation or a portion of the municipal corporation to the fire
district.
If
the township fire district imposes a tax, additional unincorporated
territory of the township or a municipal corporation or a portion of
a municipal corporation that is within or adjoining the township
shall become part of the fire district only after all of the
following have occurred:
(1)
Adoption by the board of township trustees of a resolution approving
the expansion of the territorial limits of the district and, if the
resolution proposes to add a municipal corporation or a portion of a
municipal corporation, adoption by the municipal legislative
authority of a resolution or ordinance requesting the addition of the
municipal corporation or a portion of the municipal corporation to
the district;
(2)
Adoption by the board of township trustees of a resolution
recommending the extension of the tax to the additional territory;
(3)
The board requests and obtains from the county auditor the
information required for a tax levy under section 5705.03 of the
Revised Code, in the manner prescribed in that section, except that
the levy's annual collections shall be estimated assuming that the
additional territory has been added to the fire district.
(4)
Approval of the tax by the electors of the territory proposed for
addition to the district.
Each
resolution of the board adopted under division (C)(2) of this section
shall state the name of the fire district, a description of the
territory to be added, the rate, expressed in mills for each one
dollar of taxable value, the effective rate, expressed in dollars for
each one hundred thousand dollars of the county auditor's appraised
value, and termination date of the tax, which shall be the rate,
effective rate, and termination date of the tax currently in effect
in the fire district.
The
board of trustees shall certify each resolution adopted under
division (C)(2) of this section and the county auditor's
certification under division (C)(3) of this section to the board of
elections in accordance with section 5705.19 of the Revised Code. The
election required under division (C)(4) of this section shall be
held, canvassed, and certified in the manner provided for the
submission of tax levies under section 5705.25 of the Revised Code,
except that the question appearing on the ballot shall read:
"Shall
the territory within ________________________ (description of the
proposed territory to be added) be added to ________________________
(name) fire district, and a property tax, that the county auditor
estimates will collect $_____ annually, at a rate not exceeding
______ mills for each $1 of taxable value, which amounts to
$_________ (here insert effective rate) for each $100,000 of the
county auditor's appraised value, be in effect for __________ (here
insert the number of years the tax is to be in effect
or "a continuing period of time," as applicable
)?"
If
the question is approved by at least a majority of the electors
voting on it, the joinder shall be effective as of the first day of
July of the year following approval, and on that date, the township
fire district tax shall be extended to the taxable property within
the territory that has been added. If the territory that has been
added is a municipal corporation or portion thereof and if it had
adopted a tax levy for fire purposes, the levy is terminated on the
effective date of the joinder in the area of the municipal
corporation added to the district.
Any
municipal corporation may withdraw from a township fire district
created under division (C) of this section by the adoption by the
municipal legislative authority of a resolution or ordinance ordering
withdrawal. On the first day of July of the year following the
adoption of the resolution or ordinance of withdrawal, the
withdrawing municipal corporation or the portion thereof ceases to be
a part of the district, and the power of the fire district to levy a
tax upon taxable property in the withdrawing municipal corporation or
the portion thereof terminates, except that the fire district shall
continue to levy and collect taxes for the payment of indebtedness
within the territory of the fire district as it was composed at the
time the indebtedness was incurred.
Upon
the withdrawal of any municipal corporation from a township fire
district created under division (C) of this section, the county
auditor shall ascertain, apportion, and order a division of the funds
on hand, moneys and taxes in the process of collection except for
taxes levied for the payment of indebtedness, credits, and real and
personal property, either in money or in kind, on the basis of the
valuation of the respective tax duplicates of the withdrawing
municipal corporation and the remaining territory of the fire
district.
A
board of township trustees may remove unincorporated territory of the
township from the fire district upon the adoption of a resolution
authorizing the removal. On the first day of July of the year
following the adoption of the resolution, the unincorporated township
territory described in the resolution ceases to be a part of the
district, and the power of the fire district to levy a tax upon
taxable property in that territory terminates, except that the fire
district shall continue to levy and collect taxes for the payment of
indebtedness within the territory of the fire district as it was
composed at the time the indebtedness was incurred.
As
used in this section, "the county auditor's appraised value"
and "effective rate" have the same meanings as in section
5705.01 of the Revised Code.
(D)
The board of township trustees of any township, the board of fire
district trustees of a fire district created under section 505.371 of
the Revised Code, or the legislative authority of any municipal
corporation may purchase, lease, or lease with an option to purchase
the necessary fire equipment described in division (A) of this
section, buildings, and sites for the township, fire district, or
municipal corporation and issue securities for that purpose with
maximum maturities as provided in section 133.20 of the Revised Code.
The board of township trustees, board of fire district trustees, or
legislative authority may also construct any buildings necessary to
house fire equipment and issue securities for that purpose with
maximum maturities as provided in section 133.20 of the Revised Code.
The
board of township trustees, board of fire district trustees, or
legislative authority may issue the securities of the township, fire
district, or municipal corporation, signed by the board or designated
officer of the municipal corporation and attested by the signature of
the township fiscal officer, fire district clerk, or municipal clerk,
covering any deferred payments and payable at the times provided,
which securities shall bear interest not to exceed the rate
determined as provided in section 9.95 of the Revised Code, and shall
not be subject to Chapter 133. of the Revised Code. The legislation
authorizing the issuance of the securities shall provide for levying
and collecting annually by taxation, amounts sufficient to pay the
interest on and principal of the securities. The securities shall be
offered for sale on the open market or given to the vendor or
contractor if no sale is made.
Section
505.40 of the Revised Code does not apply to any securities issued,
or any lease with an option to purchase entered into, in accordance
with this division.
(E)
A board of township trustees of any township or a board of fire
district trustees of a fire district created under section 505.371 of
the Revised Code may purchase a policy or policies of liability
insurance for the officers, employees, and appointees of the fire
department, fire district, or joint fire district governed by the
board that includes personal injury liability coverage as to the
civil liability of those officers, employees, and appointees for
false arrest, detention, or imprisonment, malicious prosecution,
libel, slander, defamation or other violation of the right of
privacy, wrongful entry or eviction, or other invasion of the right
of private occupancy, arising out of the performance of their duties.
When
a board of township trustees cannot, by deed of gift or by purchase
and upon terms it considers reasonable, procure land for a township
fire station that is needed in order to respond in reasonable time to
a fire or medical emergency, the board may appropriate land for that
purpose under sections 163.01 to 163.22 of the Revised Code. If it is
necessary to acquire additional adjacent land for enlarging or
improving the fire station, the board may purchase, appropriate, or
accept a deed of gift for the land for these purposes.
(F)
As used in this division, "emergency medical service
organization" has the same meaning as in section 4766.01 of the
Revised Code.
A
board of township trustees, by adoption of an appropriate resolution,
may choose to have the state board of emergency medical, fire, and
transportation services license any emergency medical service
organization it operates. If the board adopts such a resolution,
Chapter 4766. of the Revised Code, except for sections 4766.06 and
4766.99 of the Revised Code, applies to the organization. All rules
adopted under the applicable sections of that chapter also apply to
the organization. A board of township trustees, by adoption of an
appropriate resolution, may remove its emergency medical service
organization from the jurisdiction of the state board of emergency
medical, fire, and transportation services.
Sec.
505.48.
(A)
The board of township trustees of any township may, by resolution
adopted by two-thirds of the members of the board, create a township
police district comprised of all or a portion of the unincorporated
territory of the township as the resolution may specify. If the
township police district does not include all of the unincorporated
territory of the township, the resolution creating the district shall
contain a complete and accurate description of the territory of the
district and a separate and distinct name for the district.
At
any time not less than one hundred twenty days after a township
police district is created and operative, the territorial limits of
the district may be altered in the manner provided in division (B) of
this section or, if applicable, as provided in section 505.482 of the
Revised Code.
(B)
Except as otherwise provided in section 505.481 of the Revised Code,
the territorial limits of a township police district may be altered
by a resolution adopted by a two-thirds vote of the board of township
trustees. If the township police district imposes a tax, any
territory proposed for addition to the district shall become part of
the district only after all of the following have occurred:
(1)
Adoption by two-thirds vote of the board of township trustees of a
resolution approving the expansion of the territorial limits of the
district;
(2)
Adoption by a two-thirds vote of the board of township trustees of a
resolution recommending the extension of the tax to the additional
territory;
(3)
The board requests and obtains from the county auditor the
information required for a tax levy under section 5705.03 of the
Revised Code, in the same manner required under that section, except
that the levy's annual collections shall be estimated assuming that
the additional territory has been added to the township police
district.
(4)
Approval of the tax by the electors of the territory proposed for
addition to the district.
Each
resolution of the board adopted under division (B)(2) of this section
shall state the name of the township police district, a description
of the territory to be added, the rate, expressed in mills for each
one dollar of taxable value, the effective rate, expressed in dollars
for each one hundred thousand dollars of the county auditor's
appraised value, and termination date of the tax, which shall be the
rate, effective rate, and termination date of the tax currently in
effect in the district.
The
board of trustees shall certify each resolution adopted under
division (B)(2) of this section and the county auditor's
certification under division (B)(3) of this section to the board of
elections in accordance with section 5705.19 of the Revised Code. The
election required under division (B)(4) of this section shall be
held, canvassed, and certified in the manner provided for the
submission of tax levies under section 5705.25 of the Revised Code,
except that the question appearing on the ballot shall read:
"Shall
the territory within __________________________ (description of the
proposed territory to be added) be added to ________________ (name)
township police district, and a property tax, that the county auditor
estimates will collect $_____ annually, at a rate not exceeding
__________ mills for each $1 of taxable value, which amounts to
$__________ (here insert effective rate) for each $100,000 of the
county auditor's appraised value, be in effect for __________ (here
insert the number of years the tax is to be in effect
or "a continuing period of time," as applicable
)?"
If
the question is approved by at least a majority of the electors
voting on it, the joinder shall be effective as of the first day of
January of the year following approval, and, on that date, the
township police district tax shall be extended to the taxable
property within the territory that has been added.
As
used in this section, "the county auditor's appraised value"
and "effective rate" have the same meanings as in section
5705.01 of the Revised Code.
Sec.
505.481.
(A)
If a township police district does not include all the unincorporated
territory of the township, the remaining unincorporated territory of
the township may be added to the district by a resolution adopted by
a unanimous vote of the board of township trustees to place the issue
of expansion of the district on the ballot for the electors of the
entire unincorporated territory of the township. The resolution shall
state whether the proposed township police district initially will
hire personnel as provided in section 505.49 of the Revised Code or
contract for the provision of police protection services or
additional police protection services as provided in section 505.43
or 505.50 of the Revised Code. If the board proposes to levy a tax
throughout all of the unincorporated territory of the township, the
board shall request and obtain from the county auditor the
information required for a tax levy under section 5705.03 of the
Revised Code, except that the levy's annual collections shall be
estimated assuming that the unincorporated territory has been added
to the township police district.
The
ballot measure shall provide for the addition into a new district of
all the unincorporated territory of the township not already included
in the township police district and for the levy of any tax then
imposed by the district throughout the unincorporated territory of
the township. If the measure includes a tax, the measure shall state
the rate of the tax, which need not be the same rate of any tax
imposed by the existing district, to be imposed in the district
resulting from approval of the measure, expressed in mills for each
one dollar of taxable value, the effective rate, expressed in dollars
for each one hundred thousand dollars of the county auditor's
appraised value, the last year in which the tax will be levied
or that it will be levied for a continuous period of time
,
and the county auditor's estimate of the levy's annual collections.
(B)
The election on the measure shall be held, canvassed, and certified
in the manner provided for the submission of tax levies under section
5705.25 of the Revised Code, except that the question appearing on
the ballot shall read substantially as follows:
"Shall
the unincorporated territory within ____________ (name of the
township) not already included within the ___________ (name of
township police district) be added to the township police district to
create the ___________ (name of new township police district)
township police district?"
The
name of the proposed township police district shall be separate and
distinct from the name of the existing township police district.
If
a tax is imposed in the existing township police district, the
question shall be modified by adding, at the end of the question, the
following: ", and shall a property tax be levied in the new
township police district, replacing the tax in the existing township
police district, that the county auditor estimates will collect
$_____ annually, at a rate not exceeding _________ mills for each $1
of taxable value, which amounts to $_________ (effective rate) for
each $100,000 of the county auditor's appraised value, for _______
(number of years the tax will be levied
,
or "a continuing period of time"
)."
If
the measure is not approved by a majority of the electors voting on
it, the township police district shall continue to occupy its
existing territory until altered as provided in this section or
section 505.48 of the Revised Code, and any existing tax imposed
under section 505.51 of the Revised Code shall remain in effect in
the existing district at the existing rate and for as long as
provided in the resolution under the authority of which the tax is
levied.
As
used in this section, "the county auditor's appraised value"
and "effective rate" have the same meanings as in section
5705.01 of the Revised Code.
Sec.
3311.21.
(A)
In addition to the resolutions authorized by sections 5705.194,
5705.199, 5705.21, 5705.212, and 5705.213 of the Revised Code, the
board of education of a joint vocational or cooperative education
school district by a vote of two-thirds of its full membership may at
any time adopt a resolution declaring the necessity to levy a tax in
excess of the ten-mill limitation for a period not to exceed ten
years to provide funds for any one or more of the following purposes,
which may be stated in the following manner in such resolution, the
ballot, and the notice of election: purchasing a site or enlargement
thereof and for the erection and equipment of buildings; for the
purpose of enlarging, improving, or rebuilding thereof;
for
the purpose of providing for the current expenses of the joint
vocational or cooperative school district;
or for
a
continuing period for
the
purpose of providing for the current expenses of the joint vocational
or cooperative education school district. The resolution shall
specify the amount of the proposed rate and, if a renewal, whether
the levy is to renew all, or a portion of, the existing levy, and
shall specify the first year in which the levy will be imposed. If
the levy provides for but is not limited to current expenses, the
resolution shall apportion the annual rate of the levy between
current expenses and the other purpose or purposes. Such
apportionment may but need not be the same for each year of the levy,
but the respective portions of the rate actually levied each year for
current expenses and the other purpose or purposes shall be limited
by such apportionment. The portion of any such rate actually levied
for current expenses of a joint vocational or cooperative education
school district shall be used in applying division (A) of section
3317.01 of the Revised Code. The portion of any such rate not
apportioned to the current expenses of a joint vocational or
cooperative education school district shall be used in applying
division (B) of this section. On the adoption of such resolution, the
joint vocational or cooperative education school district board of
education shall certify the resolution to the board of elections of
the county containing the most populous portion of the district,
which board shall receive resolutions for filing and send them to the
boards of elections of each county in which territory of the district
is located, furnish all ballots for the election as provided in
section 3505.071 of the Revised Code, and prepare the election
notice; and the board of elections of each county in which the
territory of such district is located shall make the other necessary
arrangements for the submission of the question to the electors of
the joint vocational or cooperative education school district at the
next primary or general election occurring not less than ninety days
after the resolution was received from the joint vocational or
cooperative education school district board of education, or at a
special election to be held at a time designated by the district
board of education consistent with the requirements of section
3501.01 of the Revised Code, which date shall not be earlier than
ninety days after the adoption and certification of the resolution.
The
board of elections of the county or counties in which territory of
the joint vocational or cooperative education school district is
located shall cause to be published in a newspaper of general
circulation in that district an advertisement of the proposed tax
levy question, together with a statement of the amount of the
proposed levy once a week for two consecutive weeks or as provided in
section 7.16 of the Revised Code, prior to the election at which the
question is to appear on the ballot. If the board of elections
operates and maintains a web site, the board also shall post the
advertisement on its web site for thirty days prior to that election.
If
a majority of the electors voting on the question of levying such tax
vote in favor of the levy, the joint vocational or cooperative
education school district board of education shall annually make the
levy within the district at the rate specified in the resolution and
ballot or at any lesser rate, and the county auditor of each affected
county shall annually place the levy on the tax list and duplicate of
each school district in the county having territory in the joint
vocational or cooperative education school district. The taxes
realized from the levy shall be collected at the same time and in the
same manner as other taxes on the duplicate, and the taxes, when
collected, shall be paid to the treasurer of the joint vocational or
cooperative education school district and deposited to a special
fund, which shall be established by the joint vocational or
cooperative education school district board of education for all
revenue derived from any tax levied pursuant to this section and for
the proceeds of anticipation notes which shall be deposited in such
fund. After the approval of the levy, the joint vocational or
cooperative education school district board of education may
anticipate a fraction of the proceeds of the levy and from time to
time, during the life of the levy, but in any year prior to the time
when the tax collection from the levy so anticipated can be made for
that year, issue anticipation notes in an amount not exceeding fifty
per cent of the estimated proceeds of the levy to be collected in
each year up to a period of five years after the date of the issuance
of the notes, less an amount equal to the proceeds of the levy
obligated for each year by the issuance of anticipation notes,
provided that the total amount maturing in any one year shall not
exceed fifty per cent of the anticipated proceeds of the levy for
that year. Each issue of notes shall be sold as provided in Chapter
133. of the Revised Code, and shall, except for such limitation that
the total amount of such notes maturing in any one year shall not
exceed fifty per cent of the anticipated proceeds of the levy for
that year, mature serially in substantially equal installments,
during each year over a period not to exceed five years after their
issuance.
(B)
Prior to the application of section 319.301 of the Revised Code, the
rate of a levy that is limited to, or to the extent that it is
apportioned to, purposes other than current expenses shall be reduced
in the same proportion in which the district's total valuation
increases during the life of the levy because of additions to such
valuation that have resulted from improvements added to the tax list
and duplicate.
(C)
The form of ballot cast at an election under division (A) of this
section shall be as prescribed by section 5705.25 of the Revised
Code.
Sec.
3311.50.
(A)
As used in this section:
(1)
"County school financing district" means a taxing district
consisting of the following territory:
(a)
The territory that constitutes the educational service center on the
date that the governing board of that educational service center
adopts a resolution under division (B) of this section declaring that
the territory of the educational service center is a county school
financing district, exclusive of any territory subsequently withdrawn
from the district under division (D) of this section;
(b)
Any territory that has been added to the county school financing
district under this section.
A
county school financing district may include the territory of a city,
local, or exempted village school district whose territory also is
included in the territory of one or more other county school
financing districts.
(2)
"The county auditor's appraised value" and "effective
rate" have the same meanings as in section 5705.01 of the
Revised Code.
(B)
The governing board of any educational service center may, by
resolution, declare that the territory of the educational service
center is a county school financing district. The resolution shall
state the purpose for which the county school financing district is
created, which may be for any one or more of the following purposes:
(1)
To levy taxes for the provision of special education by the school
districts that are a part of the district, including taxes for
permanent improvements for special education;
(2)
To levy taxes for the provision of specified educational programs and
services by the school districts that are a part of the district, as
identified in the resolution creating the district, including the
levying of taxes for permanent improvements for those programs and
services. Services financed by the levy may include school safety and
security and mental health services, including training and
employment of or contracting for the services of safety personnel,
mental health personnel, social workers, and counselors.
(3)
To levy taxes for permanent improvements of school districts that are
a part of the district.
The
governing board of the educational service center that creates a
county school financing district shall serve as the taxing authority
of the district and may use educational service center governing
board employees to perform any of the functions necessary in the
performance of its duties as a taxing authority. A county school
financing district shall not employ any personnel.
With
the approval of a majority of the members of the board of education
of each school district within the territory of the county school
financing district, the taxing authority of the financing district
may amend the resolution creating the district to broaden or narrow
the purposes for which it was created.
A
governing board of an educational service center may create more than
one county school financing district. If a governing board of an
educational service center creates more than one such district, it
shall clearly distinguish among the districts it creates by including
a designation of each district's purpose in the district's name.
(C)
A majority of the members of a board of education of a city, local,
or exempted village school district may adopt a resolution requesting
that its territory be joined with the territory of any county school
financing district. Copies of the resolution shall be filed with the
state board of education and the taxing authority of the county
school financing district. Within sixty days of its receipt of such a
resolution, the county school financing district's taxing authority
shall vote on the question of whether to accept the school district's
territory as part of the county school financing district. If a
majority of the members of the taxing authority vote to accept the
territory, the school district's territory shall thereupon become a
part of the county school financing district unless the county school
financing district has in effect a tax imposed under section 5705.215
of the Revised Code. If the county school financing district has such
a tax in effect, the taxing authority shall certify a copy of its
resolution accepting the school district's territory to the school
district's board of education. The board of education and the county
auditor shall proceed in the same manner as required for a tax levy
under section 5705.03 of the Revised Code, except that the levy's
annual collections shall be estimated assuming that the school
district's territory has been added to the county school financing
district. After receipt of the auditor's certification under that
section, the board may adopt a resolution, with the affirmative vote
of a majority of its members, proposing the submission to the
electors of the question of whether the district's territory shall
become a part of the county school financing district and subject to
the taxes imposed by the financing district. The resolution shall set
forth the date on which the question shall be submitted to the
electors, which shall be at a special election held on a date
specified in the resolution, which shall not be earlier than ninety
days after the adoption and certification of the resolution. A copy
of the resolution shall immediately be certified to the board of
elections of the proper county, which shall make arrangements for the
submission of the proposal to the electors of the school district.
The board of the joining district shall publish notice of the
election in a newspaper of general circulation in the county once a
week for two consecutive weeks, or as provided in section 7.16 of the
Revised Code, prior to the election. Additionally, if the board of
elections operates and maintains a web site, the board of elections
shall post notice of the election on its web site for thirty days
prior to the election. The question appearing on the ballot shall
read:
"Shall
the territory within __________ (name of the school district
proposing to join the county school financing district) __________ be
added to __________ (name) __________ county school financing
district, and a property tax for the purposes of _________ (here
insert purposes), that the county auditor estimates will collect
$_____ annually, __________ at a rate not exceeding __________ mills
for each $1 of taxable value, which amounts to $__________ (effective
rate) for each $100,000 of the county auditor's appraised value,
___________ be in effect for __________ (here insert the number of
years the tax is to be in effect
or "a continuing period of time," as applicable
)
__________
?"
If
the proposal is approved by a majority of the electors voting on it,
the joinder shall take effect on the first day of July following the
date of the election, and the county board of elections shall notify
the county auditor of each county in which the school district
joining its territory to the county school financing district is
located.
(D)
The board of any city, local, or exempted village school district
whose territory is part of a county school financing district may
withdraw its territory from the county school financing district
thirty days after submitting to the governing board that is the
taxing authority of the district and the state board a resolution
proclaiming such withdrawal, adopted by a majority vote of its
members, but any county school financing district tax levied in such
territory on the effective date of the withdrawal shall remain in
effect in such territory until such tax expires or is renewed. No
board may adopt a resolution withdrawing from a county school
financing district that would take effect during the forty-five days
preceding the date of an election at which a levy proposed under
section 5705.215 of the Revised Code is to be voted upon.
(E)
A city, local, or exempted village school district does not lose its
separate identity or legal existence by reason of joining its
territory to a county school financing district under this section
and an educational service center does not lose its separate identity
or legal existence by reason of creating a county school financing
district that accepts or loses territory under this section.
Sec.
3318.05.
For
purposes of this section, "conditional approval" includes
any conditional approval made by the Ohio facilities commission and
approved by the controlling board in calendar year 2023.
The
conditional approval of the Ohio facilities construction commission
for a project shall lapse and the amount reserved and encumbered for
such project shall be released unless the school district board
accepts such conditional approval within one hundred twenty days
following the date of certification of the conditional approval to
the school district board and the electors of the school district
vote favorably on both of the propositions described in divisions (A)
and (B) of this section within sixteen months of the date of such
certification, except that a school district described in division
(C) of this section does not need to submit the proposition described
in division (B) of this section. The propositions described in
divisions (A) and (B) of this section shall be combined in a single
proposal. If the district board or the district's electors fail to
meet such requirements and the amount reserved and encumbered for the
district's project is released, the district shall be given first
priority for project funding as such funds become available, subject
to section 3318.054 of the Revised Code.
(A)
On the question of issuing bonds of the school district board, for
the school district's portion of the basic project cost, in an amount
equal to the school district's portion of the basic project cost less
the amount of the proceeds of any securities authorized or to be
authorized under division (J) of section 133.06 of the Revised Code
and dedicated by the school district board to payment of the
district's portion of the basic project cost; and
(B)
On the question of levying a tax the proceeds of which shall be used
to pay the cost of maintaining or upgrading the classroom facilities
included in the project. Such tax shall be at the rate of not less
than one-half mill for each dollar of valuation for a period of
twenty-three years, subject to any extension approved under section
3318.061 of the Revised Code.
(C)
If a school
district
has in place a tax levied under section 5705.21 of the Revised Code
for general permanent improvements for a continuing period of time
and the proceeds of such tax can be used for maintenance or upgrades,
or if a
district
agrees to the transfers described in section 3318.051 of the Revised
Code, the school district need not levy the additional tax required
under division (B) of this section, provided the school district
board includes in the agreement entered into under section 3318.08 of
the Revised Code provisions
either:
(1)
Earmarking an amount from the proceeds of that permanent improvement
tax for maintenance or upgrades of classroom facilities equivalent to
the amount of the additional tax and for the equivalent number of
years otherwise required under this section;
(2)
Requiring
requiring
the
transfer of money in accordance with section 3318.051 of the Revised
Code.
The
district board subsequently may rescind the agreement to make the
transfers under section 3318.051 of the Revised Code only so long as
the electors of the district have approved, in accordance with
section 3318.063 of the Revised Code, the levy of a tax for the
maintenance or upgrades of the classroom facilities acquired under
the district's project and that levy continues to be collected as
approved by the electors.
(D)
Proceeds of the tax to be used for maintenance or upgrade of the
classroom facilities under
either
division
(B)
or
(C)(1)
of
this section, and transfers of money in accordance with section
3318.051 of the Revised Code shall be deposited into a separate fund
established by the school district for such purpose.
(E)
Proceeds of the tax to be used for maintenance or upgrades of the
classroom facilities under
either
division
(B)
or
(C)(1)
of
this section shall not be used to upgrade classroom facilities,
unless the district board submits to the Ohio facilities construction
commission a proposal regarding the use of those proceeds for
upgrades and the commission approves the proposal.
(F)
An agreement entered into under section 3318.08 of the Revised Code
before the effective date of the amendment to division (C) of this
section by this act is not breached or invalidated as the result of
that amendment.
Sec.
3318.052.
At
any time after the electors of a school district have approved either
or both a property tax levied under section 5705.21 or 5705.218 of
the Revised Code for the purpose of permanent improvements, including
general permanent improvements, or a school district income tax
levied under Chapter 5748. of the Revised Code, the proceeds of
either of which, pursuant to the ballot measures approved by the
electors, are not so restricted that they cannot be used to pay the
costs of a project or maintaining classroom facilities, the school
district board may:
(A)
Within one year following the date of the certification of the
conditional approval of the school district's classroom facilities
project by the Ohio facilities construction commission, enter into a
written agreement with the commission, which may be part of an
agreement entered into under section 3318.08 of the Revised Code, and
in which the school district board covenants and agrees to do one or
both of the following:
(1)
Apply a specified amount of available proceeds of that property tax
levy, of that school district income tax, or of securities issued
under this section, or of proceeds from any two or more of those
sources, to pay all or part of the district's portion of the basic
project cost of its classroom facilities project;
(2)
Apply available proceeds of
either
or both a property tax levied under section 5705.21 or 5705.218 of
the Revised Code in effect for a continuing period of time, or of
a
school district income tax levied under Chapter 5748. of the Revised
Code in effect for a continuing period of time to the payment of
costs of maintaining the classroom facilities.
An agreement entered into before the effective date of the amendment
to division (A)(2) of this section by this act is not breached or
invalidated as the result of that amendment.
(B)
Receive, as a credit against the amount of bonds required under
sections 3318.05 and 3318.06 of the Revised Code, to be approved by
the electors of the district and issued by the district board for the
district's portion of the basic project cost of its classroom
facilities project in order for the district to receive state
assistance for the project, an amount equal to the specified amount
that the district board covenants and agrees with the commission to
apply as set forth in division (A)(1) of this section;
(C)
Receive, as a credit against the amount of the tax levy required
under sections 3318.05 and 3318.06 of the Revised Code, to be
approved by the electors of the district to pay the costs of
maintaining the classroom facilities in order to receive state
assistance for the classroom facilities project, an amount equivalent
to the specified amount of proceeds the school district board
covenants and agrees with the commission to apply as referred to in
division (A)(2) of this section;
(D)
Apply proceeds of either or both a school district income tax levied
under Chapter 5748. of the Revised Code that may lawfully be used to
pay the costs of a classroom facilities project or of a tax levied
under section 5705.21 or 5705.218 of the Revised Code to the payment
of debt charges on and financing costs related to securities issued
under this section;
(E)
Issue securities to provide moneys to pay all or part of the
district's portion of the basic project cost of its classroom
facilities project in accordance with an agreement entered into under
division (A) of this section. Securities issued under this section
shall be Chapter 133. securities and may be issued as general
obligation securities or issued in anticipation of a school district
income tax or as property tax anticipation notes under section 133.24
of the Revised Code. The district board's resolution authorizing the
issuance and sale of general obligation securities under this section
shall conform to the applicable requirements of section 133.22 or
133.23 of the Revised Code. Securities issued under this section
shall have principal payments during each year after the year of
issuance over a period of not more than twenty-three years and, if so
determined by the district board, during the year of issuance.
Securities issued under this section shall not be included in the
calculation of net indebtedness of the district under section 133.06
of the Revised Code, including but not limited to the limitation on
unvoted indebtedness specified in division (G) of that section, or
under section 3313.372 of the Revised Code, if the resolution of the
district board authorizing their issuance and sale includes covenants
to appropriate annually from lawfully available proceeds of a
property tax levied under section 5705.21 or 5705.218 of the Revised
Code or of a school district income tax levied under Chapter 5748. of
the Revised Code and to continue to levy and collect the tax in
amounts necessary to pay the debt charges on and financing costs
related to the securities as they become due. No property tax levied
under section 5705.21 or 5705.218 of the Revised Code and no school
district income tax levied under Chapter 5748. of the Revised Code
that is pledged, or that the school district board has covenanted to
levy, collect, and appropriate annually, to pay the debt charges on
and financing costs related to securities issued under this section
shall be repealed while those securities are outstanding. If such a
tax is reduced by the electors of the district or by the district
board while those securities are outstanding, the school district
board shall continue to levy and collect the tax under the authority
of the original election authorizing the tax at a rate in each year
that the board reasonably estimates will produce an amount in that
year equal to the debt charges on the securities in that year, except
that in the case of a school district income tax that amount shall be
rounded up to the nearest one-fourth of one per cent.
No
state moneys shall be released for a project to which this section
applies until the proceeds of the tax securities issued under this
section that are dedicated for the payment of the district portion of
the basic project cost of its classroom facilities project are first
deposited into the district's project construction fund.
Sec.
3318.08.
Except
in the case of a joint vocational school district that receives
assistance under sections 3318.40 to 3318.45 of the Revised Code, if
the requisite favorable vote on the election is obtained, or if the
school district board has resolved to apply the proceeds of a
property tax levy or the proceeds of an income tax, or a combination
of proceeds from such taxes, as authorized in section 3318.052 of the
Revised Code, the Ohio facilities construction commission, upon
certification to it of either the results of the election or the
resolution under section 3318.052 of the Revised Code, shall enter
into a written agreement with the school district board for the
construction and sale of the project. In the case of a joint
vocational school district that receives assistance under sections
3318.40 to 3318.45 of the Revised Code, if the school district board
of education and the school district electors have satisfied the
conditions prescribed in division (D)(1) of section 3318.41 of the
Revised Code, the commission shall enter into an agreement with the
school district board for the construction and sale of the project.
In either case, the agreement shall include, but need not be limited
to, the following provisions:
(A)
The sale and issuance of bonds or notes in anticipation thereof, as
soon as practicable after the execution of the agreement, in an
amount equal to the school district's portion of the basic project
cost, including any securities authorized under division (J) of
section 133.06 of the Revised Code and dedicated by the school
district board to payment of the district's portion of the basic
project cost of the project; provided, that if at that time the
county treasurer of each county in which the school district is
located has not commenced the collection of taxes on the general
duplicate of real and public utility property for the year in which
the controlling board approved the project, the school district board
shall authorize the issuance of a first installment of bond
anticipation notes in an amount specified by the agreement, which
amount shall not exceed an amount necessary to raise the net bonded
indebtedness of the school district as of the date of the controlling
board's approval to within five thousand dollars of the required
level of indebtedness for the preceding year. In the event that a
first installment of bond anticipation notes is issued, the school
district board shall, as soon as practicable after the county
treasurer of each county in which the school district is located has
commenced the collection of taxes on the general duplicate of real
and public utility property for the year in which the controlling
board approved the project, authorize the issuance of a second and
final installment of bond anticipation notes or a first and final
issue of bonds.
The
combined value of the first and second installment of bond
anticipation notes or the value of the first and final issue of bonds
shall be equal to the school district's portion of the basic project
cost. The proceeds of any such bonds shall be used first to retire
any bond anticipation notes. Otherwise, the proceeds of such bonds
and of any bond anticipation notes, except the premium and accrued
interest thereon, shall be deposited in the school district's project
construction fund. In determining the amount of net bonded
indebtedness for the purpose of fixing the amount of an issue of
either bonds or bond anticipation notes, gross indebtedness shall be
reduced by moneys in the bond retirement fund only to the extent of
the moneys therein on the first day of the year preceding the year in
which the controlling board approved the project. Should there be a
decrease in the tax valuation of the school district so that the
amount of indebtedness that can be incurred on the tax duplicates for
the year in which the controlling board approved the project is less
than the amount of the first installment of bond anticipation notes,
there shall be paid from the school district's project construction
fund to the school district's bond retirement fund to be applied
against such notes an amount sufficient to cause the net bonded
indebtedness of the school district, as of the first day of the year
following the year in which the controlling board approved the
project, to be within five thousand dollars of the required level of
indebtedness for the year in which the controlling board approved the
project. The maximum amount of indebtedness to be incurred by any
school district board as its share of the cost of the project is
either an amount that will cause its net bonded indebtedness, as of
the first day of the year following the year in which the controlling
board approved the project, to be within five thousand dollars of the
required level of indebtedness, or an amount equal to the required
percentage of the basic project costs, whichever is greater. All
bonds and bond anticipation notes shall be issued in accordance with
Chapter 133. of the Revised Code, and notes may be renewed as
provided in section 133.22 of the Revised Code.
(B)
The transfer of such funds of the school district board available for
the project, together with the proceeds of the sale of the bonds or
notes, except premium, accrued interest, and interest included in the
amount of the issue, to the school district's project construction
fund;
(C)
For all school districts except joint vocational school districts
that receive assistance under sections 3318.40 to 3318.45 of the
Revised Code, the following provisions as applicable:
(1)
If section 3318.052 of the Revised Code applies, the earmarking of
the
proceeds
of a tax levied under section 5705.21 of the Revised Code for general
permanent improvements or under section 5705.218 of the Revised Code
for the purpose of permanent improvements, or the
proceeds
of a school district income tax levied under Chapter 5748. of the
Revised Code
,
or the proceeds from a combination of those two taxes,
in an amount to pay all or part of the service charges on bonds
issued to pay the school district portion of the project and an
amount equivalent to all or part of the tax required under division
(B) of section 3318.05 of the Revised Code;
(2)
If section 3318.052 of the Revised Code does not apply, one of the
following:
(a)
The levy of the tax authorized at the election for the payment of
maintenance costs, as specified in division (B) of section 3318.05 of
the Revised Code;
(b)
If
the school district electors have approved a continuing tax for
general permanent improvements under section 5705.21 of the Revised
Code and that tax can be used for maintenance, the earmarking of an
amount of the proceeds from such tax for maintenance of classroom
facilities as specified in division (B) of section 3318.05 of the
Revised Code;
(c)
If,
in lieu of the tax otherwise required under division (B) of section
3318.05 of the Revised Code, the commission has approved the transfer
of money to the maintenance fund in accordance with section 3318.051
of the Revised Code, a requirement that the district board comply
with the provisions of that section. The district board may rescind
the provision prescribed under division
(C)(2)(c)
(C)(2)(b)
of
this section only so long as the electors of the district have
approved, in accordance with section 3318.063 of the Revised Code,
the levy of a tax for the maintenance of the classroom facilities
acquired under the district's project and that levy continues to be
collected as approved by the electors.
(D)
For joint vocational school districts that receive assistance under
sections 3318.40 to 3318.45 of the Revised Code, provision for
deposit of school district moneys dedicated to maintenance of the
classroom facilities acquired under those sections as prescribed in
section 3318.43 of the Revised Code;
(E)
Dedication of any local donated contribution as provided for under
section 3318.084 of the Revised Code, including a schedule for
depositing such moneys applied as an offset of the district's
obligation to levy the tax described in division (B) of section
3318.05 of the Revised Code as required under division (D)(2) of
section 3318.084 of the Revised Code;
(F)
Ownership of or interest in the project during the period of
construction, which shall be divided between the commission and the
school district board in proportion to their respective contributions
to the school district's project construction fund;
(G)
Maintenance of the state's interest in the project until any
obligations issued for the project under section 3318.26 of the
Revised Code are no longer outstanding;
(H)
The insurance of the project by the school district from the time
there is an insurable interest therein and so long as the state
retains any ownership or interest in the project pursuant to division
(F) of this section, in such amounts and against such risks as the
commission shall require; provided, that the cost of any required
insurance until the project is completed shall be a part of the basic
project cost;
(I)
The certification by the director of budget and management that funds
are available and have been set aside to meet the state's share of
the basic project cost as approved by the controlling board pursuant
to either section 3318.04 or division (B)(1) of section 3318.41 of
the Revised Code;
(J)
Authorization of the school district board to advertise for and
receive construction bids for the project, for and on behalf of the
commission, and to award contracts in the name of the state subject
to approval by the commission;
(K)
Provisions for the disbursement of moneys from the school district's
project account upon issuance by the commission or the commission's
designated representative of vouchers for work done to be certified
to the commission by the treasurer of the school district board;
(L)
Disposal of any balance left in the school district's project
construction fund upon completion of the project;
(M)
Limitations upon use of the project or any part of it so long as any
obligations issued to finance the project under section 3318.26 of
the Revised Code are outstanding;
(N)
Provision for vesting the state's interest in the project to the
school district board when the obligations issued to finance the
project under section 3318.26 of the Revised Code are outstanding;
(O)
Provision for deposit of an executed copy of the agreement in the
office of the commission;
(P)
Provision for termination of the contract and release of the funds
encumbered at the time of the conditional approval, if the proceeds
of the sale of the bonds of the school district board are not paid
into the school district's project construction fund and if bids for
the construction of the project have not been taken within such
period after the execution of the agreement as may be fixed by the
commission;
(Q)
A provision that requires the school district to adhere to a
facilities maintenance plan approved by the commission;
(R)
Provision that all state funds reserved and encumbered to pay the
state share of the cost of the project and the funds provided by the
school district to pay for its share of the project cost, including
the respective shares of the cost of a segment if the project is
divided into segments, be spent on the construction and acquisition
of the project or segment simultaneously in proportion to the state's
and the school district's respective shares of that basic project
cost as determined under section 3318.032 of the Revised Code or, if
the district is a joint vocational school district, under section
3318.42 of the Revised Code. However, if the school district
certifies to the commission that expenditure by the school district
is necessary to maintain the federal tax status or tax-exempt status
of notes or bonds issued by the school district to pay for its share
of the project cost or to comply with applicable temporary investment
periods or spending exceptions to rebate as provided for under
federal law in regard to those notes or bonds, the school district
may commit to spend, or spend, a greater portion of the funds it
provides during any specific period than would otherwise be required
under this division.
(S)
A provision stipulating that the commission may prohibit the district
from proceeding with any project if the commission determines that
the site is not suitable for construction purposes. The commission
may perform soil tests in its determination of whether a site is
appropriate for construction purposes.
(T)
A provision stipulating that, unless otherwise authorized by the
commission, any contingency reserve portion of the construction
budget prescribed by the commission shall be used only to pay costs
resulting from unforeseen job conditions, to comply with rulings
regarding building and other codes, to pay costs related to design
clarifications or corrections to contract documents, and to pay the
costs of settlements or judgments related to the project as provided
under section 3318.086 of the Revised Code;
(U)
A provision stipulating that for continued release of project funds
the school district board shall comply with sections 3313.41,
3313.411, and 3313.413 of the Revised Code throughout the project and
shall notify the department of education and workforce and the Ohio
community school association when the board plans to dispose of
facilities by sale under that section;
(V)
A provision stipulating that the commission shall not approve a
contract for demolition of a facility until the school district board
has complied with sections 3313.41, 3313.411, and 3313.413 of the
Revised Code relative to that facility, unless demolition of that
facility is to clear a site for construction of a replacement
facility included in the district's project.
Sec.
3318.18.
(A)
As used in this section:
(1)
"Valuation" of a school district means the sum of the
amounts described in divisions (A)(1) and (2) of section 3317.021 of
the Revised Code as most recently certified for the district before
the annual computation is made under division (B) of this section.
(2)
"Valuation per pupil" of a school district means the
district's valuation divided by the district's formula ADM as most
recently calculated under section 3317.03 of the Revised Code before
the annual computation is made under division (B) of this section.
(3)
"Statewide average valuation per pupil" means the total of
the valuations of all school districts divided by the total of the
formula ADMs of all school districts as most recently calculated
under section 3317.03 of the Revised Code before the annual
computation is made under division (C) of this section.
(4)
"Maintenance levy requirement" means the tax required to be
levied pursuant to division (C)(2)(a) of section 3318.08 and division
(B) of section 3318.05 of the Revised Code or the application of
proceeds of another levy to paying the costs of maintaining classroom
facilities pursuant to division (A)(2) of section 3318.052, division
(C)(1)
or
(C)(2)(b)
of
section 3318.08, or division (D)(2) of section 3318.36 of the Revised
Code, or a combination thereof.
(5)
"Project agreement" means an agreement between a school
district and the Ohio facilities construction commission under
section 3318.08 or division (B)(1) of section 3318.36 of the Revised
Code.
(B)
On or before the first day of July each year beginning in 2007, the
department of education and workforce shall compute the statewide
average valuation per pupil and the valuation per pupil of each
school district that has not already entered into a project
agreement, and provide the results of those computations to the
commission.
(C)(1)
At the time the Ohio facilities construction commission enters into a
project agreement with a school district, the commission shall
compute the difference between the district's valuation per pupil and
the statewide average valuation per pupil as most recently provided
to the commission under division (B) of this section. If the school
district's valuation per pupil is less than the average statewide
valuation per pupil, the commission shall multiply the difference
between those amounts by one-half mill times the formula ADM of the
district as most recently reported to the department for October
under division (A) of section 3317.03 of the Revised Code. The
commission shall certify the resulting product to the department,
along with the date on which the maintenance levy requirement
terminates as provided in the project agreement between the school
district board and the commission.
(2)
In the case of a school district that entered into a project
agreement after July 1, 1997, but before July 1, 2006, the commission
shall make the computation described in division (C)(1) of this
section on the basis of the district's valuation per pupil and the
statewide average valuation per pupil computed as of September 1,
2006, and the district's formula ADM reported for October 2005.
(3)
The amount computed for a school district under division (C)(1) or
(2) of this section shall not change for the period during which
payments are made to the district under division (D) of this section.
(4)
A computation need not be made under division (C)(1) or (2) of this
section for a school district that certified a resolution to the
commission under division (D)(3) of section 3318.36 of the Revised
Code until the district becomes eligible for state assistance as
provided in that division.
(D)
In the fourth quarter of each fiscal year, for each school district
for which a computation has been made under division (C) of this
section, the department shall pay the amount computed to each such
school district. Payments shall be made to a school district each
year until and including the tax year in which the district's
maintenance levy requirement terminates. Payments shall be paid from
the half-mill equalization fund, subject to appropriation by the
general assembly. However, the department shall make no payments
under this section to any district that elects the procedure
authorized by section 3318.051 of the Revised Code.
(E)
Payments made to a school district under this section shall be
credited to the district's classroom facilities maintenance fund and
shall be used only for the purpose of maintaining facilities
constructed or renovated under the project agreement.
(F)
There is hereby created in the state treasury the half-mill
equalization fund. The fund shall receive transfers pursuant to
section 5727.85 of the Revised Code. The fund shall be used first to
make annual payments under division (D) of this section. If a balance
remains in the fund after such payments are made in full for a year,
the Ohio facilities construction commission may request the
controlling board to transfer a reasonable amount from such remaining
balance to the public school building fund created under section
3318.15 of the Revised Code for the purposes of this chapter.
All
investment earnings arising from investment of money in the half-mill
equalization fund shall be credited to the fund.
Sec.
3318.44.
(A)
A joint vocational school district board of education may generate
the school district's portion of the basic project cost of its
project under sections 3318.40 to 3318.45 of the Revised Code using
any combination of the following means if lawfully employed for the
acquisition of classroom facilities:
(1)
The issuance of securities in accordance with Chapter 133. and
section 3311.20 of the Revised Code;
(2)
Local donated contributions as authorized under section 3318.084 of
the Revised Code;
(3)
A levy for permanent improvements under section 3311.21 or 5705.21 of
the Revised Code;
(4)
Bonds issued pursuant to division (B) of this section.
(B)
By resolution adopted by a majority of all its members, a school
district board, in order to pay all or part of the school district's
portion of its basic project cost, or portions or components of
classroom facilities that are not included in the school district's
basic project cost but that are related to the school district's
project, may apply the proceeds of a tax levied under
either
section
3311.21 of the Revised Code for ten years
or section 5705.21 of the Revised Code for a continuing period of
time
,
if the proceeds of that levy lawfully may be used for general
construction, renovation, repair, or maintenance of classroom
facilities to pay debt charges on and financing costs related to
bonds issued to pay all or part of the school district portion of the
basic project cost of the school district's project under sections
3318.40 to 3318.45 of the Revised Code, or portions or components of
classroom facilities that are not included in the school district's
basic project cost but that are related to the school district's
project, or to generate an amount equivalent to all or part of the
amount required under section 3318.43 of the Revised Code to be used
for maintenance of classroom facilities acquired under the project.
Bonds issued under this division shall be Chapter 133. securities,
and may be issued as general obligation securities, but the issuance
of the bonds shall not be subject to a vote of the electors of the
school district as long as the tax proceeds earmarked for payment of
the debt charges on the bonds may lawfully be used for that purpose.
Such bonds shall not be included in the calculation of net
indebtedness under section 133.06 of the Revised Code if the
resolution authorizing their issuance includes covenants to
appropriate annually, from lawfully available proceeds of a property
tax levied under
either
section
3311.21
or
5705.21
of
the Revised Code, and to continue to levy that tax in amounts
necessary to pay the debt charges on and financing costs related to
the bonds as they become due.
No
property tax levied under section 5705.21 of the Revised Code that is
pledged, or that the school district has covenanted to levy, collect,
and appropriate annually to pay the debt charges on and financing
costs related to the bonds under this section may be repealed while
those bonds are outstanding. If such a tax is reduced by electors of
the district or by the board of education while the bonds are
outstanding, the board of education shall continue to levy and
collect the tax under the authority of the original election
authorizing the tax at a rate in each year that the board reasonably
estimates will produce an amount in that year equal to the debt
charges on the bonds in that year.
No
state moneys shall be released for a project to which this division
applies until the proceeds of any bonds issued under this division
that are dedicated for payment of the school district's portion of
the basic project cost are first deposited into the school district's
project construction fund.
(C)
A school district board of education may adopt a resolution proposing
that any of the following questions be combined with a question
specified in section 3318.45 of the Revised Code:
(1)
A bond issue question under section 133.18 of the Revised Code;
(2)
A tax levy question under section 3311.21 of the Revised Code;
(3)
A tax levy question under either section 3311.21 or 5705.21 of the
Revised Code.
Any
question described in divisions (C)(1) to (3) of this section that is
combined with a question proposed under section 3318.45 of the
Revised Code shall be for the purpose of either paying for any
permanent improvement, as defined in section 133.01 of the Revised
Code, or generating operating revenue specifically for the facilities
acquired under the school district's project under Chapter 3318. of
the Revised Code or for both to the extent such purposes are
permitted by the sections of law under which each is proposed.
(D)
The board of education of a joint vocational school district that
receives assistance under this section may enter into an agreement
for joint issuance of bonds as provided for in section 3318.085 of
the Revised Code.
Sec.
3354.12.
(A)
Upon the request by resolution approved by the board of trustees of a
community college district, and upon certification to the board of
elections not less than ninety days prior to the election, the boards
of elections of the county or counties comprising such district shall
place upon the ballot in their respective counties the question of
levying a tax on all the taxable property in the community college
district outside the ten-mill limitation
,
for a specified period of years
or
for a continuing period of time,
to
provide funds for any one or more of the following purposes: the
acquisition of sites, the erection, furnishing, and equipment of
buildings, the acquisition, construction, or improvement of any
property which the board of trustees of a community college district
is authorized to acquire, construct, or improve and which has an
estimated life of usefulness of five years or more as certified by
the fiscal officer, and the payment of operating costs. Not more than
two special elections shall be held in any one calendar year.
Levies
for a continuing period of time adopted under this section may be
reduced in accordance with section 5705.261 of the Revised Code.
If
such proposal is to be or include the renewal of an existing levy at
the expiration thereof, the ballot for such election shall state
whether it is a renewal of a tax; a renewal of a stated number of
mills and an increase of a stated number of mills, or a renewal of a
part of an existing levy with a reduction of a stated number of
mills; the year of the tax duplicate on which such renewal will first
be made; and if earlier, the year of the tax duplicate on which such
additional levy will first be made, which may include the tax
duplicate for the current year unless the election is to be held
after the first Tuesday after the first Monday in November of the
current tax year. The ballot shall also state the period of years for
such levy
or that it is for a continuing period of time. If a levy for a
continuing period of time provides for but is not limited to current
expenses, the resolution of the board of trustees providing for the
election on such levy shall apportion the annual rate of the levy
between current expenses and the other purpose or purposes. Such
apportionment need not be the same for each year of the levy, but the
respective portions of the rate actually levied each year for current
expenses and the other purpose or purposes shall be limited by such
apportionment. The portion of the rate apportioned to the other
purpose or purposes shall be reduced as provided in division (B) of
this section
.
If
a majority of the electors in such district voting on such question
approve thereof, the county auditor or auditors of the county or
counties comprising such district shall annually, for the applicable
years, place such levy on the tax duplicate in such district, in an
amount determined by the board of trustees, but not to exceed the
amount set forth in the proposition approved by the electors.
The
boards of trustees of a community college district shall establish a
special fund for all revenue derived from any tax levied pursuant to
this section.
The
boards of elections of the county or counties comprising the district
shall cause to be published in a newspaper of general circulation in
each such county an advertisement of the proposed tax levy question
once a week for two consecutive weeks, or as provided in section 7.16
of the Revised Code, prior to the election at which the question is
to appear on the ballot. If a board of elections operates and
maintains a web site, that board also shall post the advertisement on
its web site for thirty days prior to that election.
After
the approval of such levy by vote, the board of trustees of a
community college district may anticipate a fraction of the proceeds
of such levy and from time to time issue anticipation notes having
such maturity or maturities that the aggregate principal amount of
all such notes maturing in any calendar year shall not exceed
seventy-five per cent of the anticipated proceeds from such levy for
such year, and that no note shall mature later than the thirty-first
day of December of the tenth calendar year following the calendar
year in which such note is issued. Each issue of notes shall be sold
as provided in Chapter 133. of the Revised Code.
The
amount of bonds or anticipatory notes authorized pursuant to Chapter
3354. of the Revised Code
,
may include sums to repay moneys previously borrowed, advanced, or
granted and expended for the purposes of such bond or anticipatory
note issues, whether such moneys were advanced from the available
funds of the community college district or by other persons, and the
community college district may restore and repay to such funds or
persons from the proceeds of such issues the moneys so borrowed,
advanced or granted.
All
operating costs of such community college may be paid out of any gift
or grant from the state, pursuant to division (K) of section 3354.09
of the Revised Code; out of student fees and tuition collected
pursuant to division (G) of section 3354.09 of the Revised Code; or
out of unencumbered funds from any other source of the community
college income not prohibited by law.
(B)
Prior to the application of section 319.301 of the Revised Code, the
rate of a levy that is limited to, or to the extent that it is
apportioned to, purposes other than current expenses shall be reduced
in the same proportion in which the district's total valuation
increases during the life of the levy because of additions to such
valuation that have resulted from improvements added to the tax list
and duplicate.
Sec.
3358.11.
(A)
In the same manner as a tax may be proposed by a board of trustees of
a community college district under section 3354.12 of the Revised
Code, the board of trustees of a state community college district may
adopt and certify a resolution to the board of elections of one or
more of the counties comprising the state community college district
directing the board of elections to place on the ballot at any
general or special election the question of levying a tax in excess
of the ten-mill limitation on all the taxable property in that county
or those counties. The tax may be for any of the following purposes,
as stated in the resolution:
(1)
The acquisition of sites in that county or those counties;
(2)
The erection, furnishing, and equipment of buildings in that county
or those counties;
(3)
The acquisition, construction, or improvement of any property in that
county or those counties which the board of trustees of a state
community college is authorized to acquire, construct, or improve and
which has an estimated life or usefulness of five years or more as
certified by the treasurer of the board of trustees.
The
resolution shall declare that the proceeds of the levy or issue may
be used solely within the county or counties in which the tax is
levied and state the term of the tax, which may be for any term
authorized for a tax levied under section 3354.12 of the Revised
Code. The question of such a tax may not be submitted at more than
two special elections held in any one calendar year.
Levies
for a continuing period of time adopted under this section may be
reduced in accordance with section 5705.261 of the Revised Code.
The
election shall be held, canvassed, and certified in the manner
provided for the submission of a tax levy under section 3354.12 of
the Revised Code. A tax levied under this section may be renewed in
the same manner as a tax levied under section 3354.12 of the Revised
Code or replaced in accordance with section 5705.192 of the Revised
Code.
If
electors approve the levy, the board of trustees may anticipate a
fraction of the proceeds of the levy and may, from time to time,
issue anticipation notes in the same manner and subject to the same
limitations provided under section 3354.12 of the Revised Code.
(B)
In accordance with Chapter 133. of the Revised Code, the board of
trustees of a state community college district may adopt and certify
a resolution to the board of elections of one or more of the counties
comprising the district directing the board of elections to place on
the ballot at any election authorized under section 133.18 of the
Revised Code both of the following questions:
(1)
The question of issuing bonds for paying all or part of the cost of
the following:
(a)
The purchase of sites in that county or those counties;
(b)
The erection, furnishings, and equipment of buildings in that county
or those counties;
(c)
The acquisition or construction of any property in that county or
those counties which the board of trustees is authorized to acquire
or construct and which has an estimated life or usefulness of five
years or more as certified by the treasurer of the board of trustees.
(2)
The question of levying a tax in excess of the ten-mill limitation on
all the taxable property in that county or those counties to pay the
interest on and retire any bonds approved by the electors under
division (B)(1) of this section.
The
election shall be held, canvassed, and certified in the manner
provided for the submission of a bond issuance and tax levy under
section 3354.11 of the Revised Code. Bonds approved by electors under
division (B)(1) of this section may be issued for one or more
improvements which the district is authorized to acquire or
construct, notwithstanding the fact that such improvements may not be
for more than one purpose under Chapter 133. of the Revised Code.
Notes
may be issued in anticipation of any bonds that may be approved by
the electors under division (B)(1) of this section in the manner
provided under section 133.22 of the Revised Code.
For
the purpose of applying Chapter 133. of the Revised Code to division
(B) of this section, the treasurer of the state community college
district shall be considered to be the district's fiscal officer, and
the board of trustees of the state community college district shall
be considered to be the taxing authority.
(C)
The board of trustees of a state community college district that
levies a tax or proposes to levy a tax under division (A) or (B) of
this section shall be considered to be a taxing authority, the county
or counties in which the tax is levied shall be considered to be a
subdivision, and the treasurer of the board of trustees shall be
considered to be a fiscal officer for the purposes of Chapter 5705.
of the Revised Code, except for section 5705.19 of the Revised Code.
Sec.
5705.03.
(A)
The taxing authority of each subdivision may levy taxes annually,
subject to the limitations of sections 5705.01 to 5705.47 of the
Revised Code, on the real and personal property within the
subdivision for the purpose of paying the current operating expenses
of the subdivision and acquiring or constructing permanent
improvements. The taxing authority of each subdivision and taxing
unit shall, subject to the limitations of such sections, levy such
taxes annually as are necessary to pay the interest and sinking fund
on and retire at maturity the bonds, notes, and certificates of
indebtedness of such subdivision and taxing unit, including levies in
anticipation of which the subdivision or taxing unit has incurred
indebtedness.
(B)(1)
When a taxing authority determines that it is necessary to levy a tax
outside the ten-mill limitation for any purpose authorized by the
Revised Code, the taxing authority shall certify to the county
auditor a resolution or ordinance requesting that the county auditor
certify to the taxing authority the amounts described in division
(B)(2) of this section. The resolution or ordinance shall state all
of the following:
(a)
The proposed rate of the tax, expressed in mills for each one dollar
of taxable value, or the dollar amount of revenue to be generated by
the proposed tax;
(b)
The purpose of the tax;
(c)
Whether the tax is an additional levy, a renewal or a replacement of
an existing tax, a renewal or replacement of an existing tax with an
increase or a decrease, a reduction or decrease of an existing tax,
or an extension of an existing tax to additional territory;
(d)
The section of the Revised Code authorizing submission of the
question of the tax;
(e)
The term of years of the tax
or if the tax is for a continuing period of time
;
(f)
That the tax is to be levied upon the entire territory of the
subdivision or, if authorized by the Revised Code, a description of
the portion of the territory of the subdivision in which the tax is
to be levied;
(g)
The date of the election at which the question of the tax shall
appear on the ballot;
(h)
That the ballot measure shall be submitted to the entire territory of
the subdivision or, if authorized by the Revised Code, a description
of the portion of the territory of the subdivision to which the
ballot measure shall be submitted;
(i)
The tax year in which the tax will first be levied and the calendar
year in which the tax will first be collected;
(j)
Each such county in which the subdivision has territory.
(2)
Upon receipt of a resolution or ordinance certified under division
(B)(1) of this section, the county auditor shall certify to the
taxing authority each of the following, as applicable to that levy:
(a)
The total current tax valuation of the subdivision.
(b)
The number of mills for each one dollar of taxable value that is
required to generate a specified amount of revenue.
(c)
Either of the following:
(i)
If the levy is to renew, renew and increase, renew and decrease,
reduce or decrease, or extend to additional territory an existing
levy that is subject to reduction under section 319.301 of the
Revised Code, the levy's effective rate, expressed in dollars,
rounded to the nearest dollar, for each one hundred thousand dollars
of the county auditor's appraised value;
(ii)
For all other levies, the levy's rate, described in division
(B)(2)(b) or (d) of this section, expressed in dollars, rounded to
the nearest dollar, for each one hundred thousand dollars of the
county auditor's appraised value.
(d)
The dollar amount of revenue, rounded to the nearest dollar, that
would be generated by a specified number of mills for each one dollar
of taxable value.
(e)
For any levy or portion of a levy except a levy or portion of a levy
to pay debt charges, an estimate of the levy's annual collections,
rounded to the nearest dollar, which shall be calculated assuming
that the amount of the tax list of the taxing authority remains
throughout the life of the levy the same as the amount of the tax
list most recently certified by the auditor under division (A) of
section 319.28 of the Revised Code.
If
a subdivision is located in more than one county, the county auditor
shall obtain from the county auditor of each other county in which
the subdivision is located the current tax valuation for the portion
of the subdivision in that county. The county auditor shall issue the
certification to the taxing authority within ten days after receiving
the taxing authority's resolution or ordinance requesting it.
(3)
Upon receiving the certification from the county auditor under
division (B)(2) of this section, the taxing authority may adopt a
resolution or ordinance stating the rate of the tax levy, expressed
in mills for each one dollar of taxable value and the rate or
effective rate, as applicable, in dollars for each one hundred
thousand dollars of the county auditor's appraised value, as
estimated by the county auditor, and that the taxing authority will
proceed with the submission of the question of the tax to electors.
The taxing authority shall
,
except as prohibited under division (B)(4) of this section,
certify this resolution or ordinance, a copy of the county auditor's
certifications, and the resolution or ordinance the taxing authority
adopted under division (B)(1) of this section to the proper county
board of elections in the manner and within the time prescribed by
the section of the Revised Code governing submission of the question.
The county board of elections shall not submit the question of the
tax to electors unless a copy of the county auditor's certification
accompanies the resolutions or ordinances the taxing authority
certifies to the board. Before requesting a taxing authority to
submit a tax levy, any agency or authority authorized to make that
request shall first request the certification from the county auditor
provided under this section.
(4)
A
taxing authority shall not make any certifications under division
(B)(3) of this section to a county board of elections for a tax
proposed to be levied for a continuing period of time on or after the
effective date of this amendment. The county board of elections shall
not submit the question of such a tax to electors.
(5)
This
division is supplemental to, and not in derogation of, any similar
requirement governing the certification by the county auditor of the
tax valuation of a subdivision or necessary tax rates for the
purposes of the submission of the question of a tax in excess of the
ten-mill limitation, including sections 133.18 and 5705.195 of the
Revised Code.
(C)
All taxes levied on property shall be extended on the tax list and
duplicate by the county auditor of the county in which the property
is located, and shall be collected by the county treasurer of such
county in the same manner and under the same laws and rules as are
prescribed for the assessment and collection of county taxes. The
proceeds of any tax levied by or for any subdivision when received by
its fiscal officer shall be deposited in its treasury to the credit
of the appropriate fund.
Sec.
5705.171.
(A)
Except as provided in division (B) of this section, all property
taxes levied for a continuing period of time and approved by electors
before the date that is one hundred days after the effective date of
this section expire after tax year 2029. Notwithstanding any other
section of the Revised Code to the contrary, these levies may be
renewed in the same manner as the same tax could be renewed if it
were levied for a period of years. The renewal shall be treated as a
renewal for the term of years proposed by the taxing authority,
subject to any limitations on that term imposed by the Revised Code.
(B)
Division (A) of this section does not apply to a property tax
approved by electors before that date and levied for a continuing
period of time that is pledged to pay the debt charges on and
financing costs related to bonds, notes, or other securities issued
pursuant to law before the effective date of this section. Such a tax
expires after the tax year before the year in which those bonds or
notes are no longer outstanding. Such taxes may only be renewed in
the manner described in division (A) of this section.
(C)
If, at an election held one hundred days or more after the effective
date of this section, an existing tax levied for a continuing period
of time is submitted to electors as the result of a subdivision's
territorial expansion, the tax shall be identified in any election
notice or ballot language as being for the remaining number of years
before the tax expires under division (A) or (B) of this section.
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 providing and maintaining fire apparatus, mechanical
resuscitators, underwater rescue and recovery equipment, or other
fire equipment and appliances, buildings and sites therefor, or
sources of water supply and materials therefor, for the establishment
and maintenance of lines of fire-alarm communications, for 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, for the purchase of
ambulance equipment, for the provision of ambulance, paramedic, or
other emergency medical services operated by a fire department or
firefighting company, or for the payment of other related costs;
(J)
For providing and maintaining motor vehicles, communications, other
equipment, buildings, and sites for such buildings used directly in
the operation of a police department, for 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, for the payment of the costs incurred by
townships as a result of contracts made with other political
subdivisions in order to obtain police protection, for the provision
of ambulance or emergency medical services operated by a police
department, or for the payment of other related costs;
(K)
For the maintenance and operation of a county home or detention
facility;
(L)
For community developmental disabilities programs and services
pursuant to Chapter 5126. of the Revised Code, except that such
levies shall be subject to the procedures and requirements of 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 municipal corporation
or 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 940. 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.
(ZZ)
For any combination of the following purposes: the acquisition,
construction, improvement, or maintenance of buildings, equipment,
and supplies for police, firefighting, or emergency medical services;
the construction, reconstruction, resurfacing, or repair of streets,
roads, and bridges; or for general infrastructure projects. This
division applies only to a township or municipal corporation.
(AAA)
For any combination of the purposes specified in divisions (G), (K),
(N), (O), (P), (X), (BB), and (MM) of this section, for the
acquisition, construction or maintenance of county facilities, or for
the acquisition of or improvements to land. 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), (JJ), 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.
(5)
(3)
When
the increase is for the purpose set forth in division (ZZ) or (AAA)
of this section, the tax levy may be for any number of years not
exceeding ten.
A
levy for one of the purposes set forth in division (G), (I), (J),
(U), or (JJ) 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), (U), or (JJ) 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.
A
levy for the purpose set forth in division (BB) of this section may
be imposed in all or a portion of the territory of a subdivision. If
the 9-1-1 system to be established and operated with levy funds
excludes territory located within the subdivision, the resolution
adopted under this section, or a resolution proposing to renew such a
levy that was imposed in all of the territory of the subdivision, may
describe the area served or to be served by the system and specify
that the proposed tax would be imposed only in the areas receiving or
to receive the service. Upon passage of such a resolution, the board
of elections shall submit the question of the tax levy only to those
electors residing in the area or areas in which the tax would be
imposed. If the 9-1-1 system would serve the entire subdivision, the
resolution shall not exclude territory from the tax levy.
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 or, in the case of a
9-1-1 system levy serving only a portion of the territory of a
subdivision, the electors of the portion of the subdivision in which
the levy would be imposed 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.
Sec.
5705.191.
The
taxing authority of any subdivision, other than the board of
education of a school district or the taxing authority of a county
school financing district, by a vote of two-thirds of all its
members, may declare by resolution that the amount of taxes that 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 subdivision, and that it is necessary
to levy a tax in excess of such limitation for any of the purposes in
section 5705.19 of the Revised Code, or to supplement the general
fund for the purpose of making appropriations for one or more of the
following purposes: public assistance, human or social services,
relief, welfare, hospitalization, health, and support of general
hospitals, and that the question of such additional tax levy shall be
submitted to the electors of the subdivision at a general, primary,
or special election to be held at a time therein specified. In the
case of a qualifying library levy for the support of a library
association or private corporation, the question of the levy shall be
submitted to the electors of the association library district. Such
resolution shall not include a levy on the current tax list and
duplicate unless such election is to be held at or prior to the
general election day of the current tax year. Such resolution shall
conform to the requirements of section 5705.19 of the Revised Code,
except that a levy to supplement the general fund for the purposes of
public assistance, human or social services, relief, welfare,
hospitalization, health, or the support of general or tuberculosis
hospitals may not be for a longer period than ten years. All other
levies under this section may not be for a longer period than five
years unless a longer period is permitted by section 5705.19 of the
Revised Code, and the resolution shall specify the date of holding
such election, which shall not be earlier than ninety days after the
adoption and certification of such resolution. The resolution shall
go into immediate effect upon its passage and no publication of the
same is necessary other than that provided for in the notice of
election. A copy of such resolution, immediately after its passage,
shall be certified to the board of elections of the proper county or
counties in the manner provided by section 5705.25 of the Revised
Code, and such section shall govern the arrangements for the
submission of such question and other matters with respect to such
election, to which section 5705.25 of the Revised Code refers,
excepting that such election shall be held on the date specified in
the resolution, which shall be consistent with the requirements of
section 3501.01 of the Revised Code, provided that only one special
election for the submission of such question may be held in any one
calendar year and provided that a special election may be held upon
the same day a primary election is held. Publication of notice of
that election shall be made in a newspaper of general circulation in
the county once a week for two consecutive weeks, or as provided in
section 7.16 of the Revised Code, prior to the election. If the board
of elections operates and maintains a web site, the board of
elections shall post notice of the election on its web site for
thirty days prior to the election.
If
a majority of the electors voting on the question vote in favor
thereof, the taxing authority of the subdivision may make the
necessary levy within such subdivision 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 outside the ten-mill limitation
on the tax list and duplicate for the purpose stated in the
resolution. Such tax levy shall be included in the next annual tax
budget that is certified to the county budget commission.
After
the approval of such a levy by the electors, the taxing authority of
the subdivision may anticipate a fraction of the proceeds of such
levy and issue anticipation notes.
In
the case of a continuing levy that is not levied for the purpose of
current expenses, notes may be issued at any time after approval of
the levy in an amount not more than fifty per cent of the total
estimated proceeds of the levy for the succeeding ten years, less an
amount equal to the fraction of the proceeds of the levy previously
anticipated by the issuance of anticipation notes.
In
the case of a levy
for
a fixed period
that
is not for the purpose of current expenses, notes may be issued at
any time after approval of the levy in an amount not more than fifty
per cent of the total estimated proceeds of the levy throughout the
remaining life of the levy, less an amount equal to the fraction of
the proceeds of the levy previously anticipated by the issuance of
anticipation notes. In the case of a levy for current expenses, notes
may be issued after the approval of the levy by the electors and
prior to the time when the first tax collection from the levy can be
made. Such notes may be issued in an amount not more than fifty per
cent of the total estimated proceeds of the levy throughout the term
of the levy
in the case of a levy for a fixed period, or fifty per cent of the
total estimated proceeds for the first ten years of the levy in the
case of a continuing levy
.
No
anticipation notes that increase the net indebtedness of a county may
be issued without the prior consent of the board of county
commissioners of that county. 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
exceeding the life of the levy anticipated, and may have a principal
payment in the year of their issuance.
"Taxing
authority" and "subdivision" have the same meanings as
in section 5705.01 of the Revised Code.
This
section is supplemental to and not in derogation of sections 5705.20,
5705.21, and 5705.22 of the Revised Code.
Sec.
5705.192.
(A)
For the purposes of this section only, "taxing authority"
includes a township board of park commissioners appointed under
section 511.18 of the Revised Code.
(B)
A taxing authority may propose to replace an existing levy that the
taxing authority is authorized to levy, regardless of the section of
the Revised Code under which the authority is granted, except a
school district emergency levy proposed pursuant to sections 5705.194
to 5705.197 of the Revised Code. The taxing authority may propose to
replace the existing levy in its entirety at the rate at which it is
authorized to be levied; may propose to replace a portion of the
existing levy at a lesser rate; or may propose to replace the
existing levy in its entirety and increase the rate at which it is
levied. If the taxing authority proposes to replace an existing levy,
the proposed levy shall be called a replacement levy and shall be so
designated on the ballot. Except as otherwise provided in this
division, a replacement levy shall be limited to the purpose of the
existing levy, and shall appear separately on the ballot from, and
shall not be conjoined with, the renewal of any other existing levy.
In the case of an existing school district levy imposed under section
5705.21 of the Revised Code for the purpose specified in division (F)
of section 5705.19 of the Revised Code, or in the case of an existing
school district levy imposed under section 5705.217 of the Revised
Code for the acquisition, construction, enlargement, renovation, and
financing of permanent improvements, the replacement for that
existing levy may be for the same purpose or for the purpose of
general permanent improvements as defined in section 5705.21 of the
Revised Code. The replacement for an existing levy imposed under
division (L) of section 5705.19 or section 5705.222 of the Revised
Code may be for any purpose authorized for a levy imposed under
section 5705.222 of the Revised Code.
The
resolution proposing a replacement levy shall specify the purpose of
the levy; its proposed rate expressed in mills for each one dollar of
taxable value and in dollars for each one hundred thousand dollars of
the county auditor's appraised value; whether the proposed rate is
the same as the rate of the existing levy, a reduction, or an
increase; the extent of any reduction or increase expressed in mills
for each one dollar of taxable value and in dollars for each one
hundred thousand dollars of the county auditor's appraised value; the
first calendar year in which the levy will be due; and the term of
the levy, expressed in years
or, if applicable, that it will be levied for a continuing period of
time
.
The
sections of the Revised Code governing the maximum rate and term of
the existing levy, the contents of the resolution that proposed the
levy, the adoption of the resolution, the arrangements for the
submission of the question of the levy, and notice of the election
also govern the respective provisions of the proposal to replace the
existing levy, except as provided in divisions (B)(1) to
(5)
(4)
of
this section:
(1)
In
the case of an existing school district levy that is imposed under
section 5705.21 of the Revised Code for the purpose specified in
division (F) of section 5705.19 of the Revised Code or under section
5705.217 of the Revised Code for the acquisition, construction,
enlargement, renovation, and financing of permanent improvements, and
that is to be replaced by a levy for general permanent improvements,
the term of the replacement levy may be for a continuing period of
time.
(2)
The date on which the election is held shall be as follows:
(a)
For the replacement of a levy with a fixed term of years,
The
election shall be held on
the
date of the general election held during the last year the existing
levy may be extended on the real and public utility property tax list
and duplicate, or the date of any election held in the ensuing year
;
(b)
For the replacement of a levy imposed for a continuing period of
time, the date of any election held in any year after the year the
levy to be replaced is first approved by the electors, except that
only one election on the question of replacing the levy may be held
during any calendar year
.
The
failure by the electors to approve a proposal to replace a levy
imposed for a continuing period of time does not terminate the
existing continuing levy
,
except as provided under section 5705.171 of the Revised Code
.
(3)
(2)
In
the case of an existing school district levy imposed under division
(B) of section 5705.21, division (C) of section 5705.212, or division
(J) of section 5705.218 of the Revised Code, the rates allocated to
the qualifying school district and to partnering community schools
each may be increased or decreased or remain the same, and the total
rate may be increased, decreased, or remain the same.
(4)
(3)
In
the case of an existing levy imposed under division (L) of section
5705.19 of the Revised Code, the term may be for any number of years
not exceeding ten
or for a continuing period of time
.
(5)
(4)
In
addition to other required information, the election notice shall
express the levy's annual collections, as estimated and certified by
the county auditor under section 5705.03 of the Revised Code.
(C)
The form of the ballot at the election on the question of a
replacement levy shall be as follows:
"A
replacement of a tax for the benefit of __________ (name of
subdivision or public library) for the purpose of __________ (the
purpose stated in the resolution), that the county auditor estimates
will collect $_____ annually, at a rate not exceeding __________
mills for each $1 of taxable value, which amounts to $__________ for
each $100,000 of the county auditor's appraised value, for __________
(number of years levy is to run
,
or that it will be levied for a continuous period of time
)
FOR
THE TAX LEVY
AGAINST
THE TAX LEVY
"
If
the replacement levy is proposed by a qualifying school district to
replace an existing tax levied under division (B) of section 5705.21,
division (C)(1) of section 5705.212, or division (J) of section
5705.218 of the Revised Code, the form of the ballot shall be
modified by adding, after the phrase "each $1 of taxable value,"
the following: "(of which ______ mills is to be allocated to
partnering community schools)."
If
the proposal is to replace an existing levy and increase the rate of
the existing levy, the form of the ballot shall be changed by adding
the words "__________ mills of an existing levy and an increase
of __________ mills, to constitute" after the words "a
replacement of." If the proposal is to replace only a portion of
an existing levy, the form of the ballot shall be changed by adding
the words "a portion of an existing levy, being a reduction of
__________ mills, to constitute" after the words "a
replacement of." If the existing levy is imposed under division
(B) of section 5705.21, division (C)(1) of section 5705.212, or
division (J) of section 5705.218 of the Revised Code, the form of the
ballot also shall state the portion of the total increased rate or of
the total rate as reduced that is to be allocated to partnering
community schools.
If
the tax is to be placed on the tax list of the current tax year, the
form of the ballot shall be modified by adding at the end of the form
the phrase ", commencing in __________ (first year the
replacement tax is to be levied), first due in calendar year
__________ (first calendar year in which the tax shall be due)."
The
question covered by the resolution shall be submitted as a separate
proposition, but may be printed on the same ballot with any other
proposition submitted at the same election, other than the election
of officers. More than one such question may be submitted at the same
election.
(D)
Two or more existing levies, or any portion of those levies, may be
combined into one replacement levy, so long as all of the existing
levies are for the same purpose and
either
all
are due to expire the same year
or all are for a continuing period of time
.
The question of combining all or portions of those existing levies
into the replacement levy shall appear as one ballot proposition
before the electors. If the electors approve the ballot proposition,
all or the stated portions of the existing levies are replaced by one
replacement levy.
(E)
A levy approved in excess of the ten-mill limitation under this
section shall be certified to the tax commissioner. In the first year
of a levy approved under this section, the levy shall be extended on
the tax lists after the February settlement succeeding the election
at which the levy was approved. If the levy is to be placed on the
tax lists of the current year, as specified in the resolution
providing for its submission, the result of the election shall be
certified immediately after the canvass by the board of elections to
the taxing authority, which shall forthwith make the necessary levy
and certify it to the county auditor, who shall extend it on the tax
lists for collection. After the first year, the levy shall be
included in the annual tax budget that is certified to the county
budget commission.
If
notes are authorized to be issued in anticipation of the proceeds of
the existing levy, notes may be issued in anticipation of the
proceeds of the replacement levy, and such issuance is subject to the
terms and limitations governing the issuance of notes in anticipation
of the proceeds of the existing levy.
(F)
This section does not authorize a tax to be levied in any year after
the year in which revenue is not needed for the purpose for which the
tax is levied.
Sec.
5705.198.
The
taxing authority of a joint recreation district may levy a tax
approved by the electors for the purpose stated in division (H) of
section 5705.19 of the Revised Code
and for a continuing period of time
for any specified number of years
,
and in accordance with that section. After the approval at any time
of a levy for that purpose by vote, the taxing authority of a joint
recreation district may anticipate a fraction of the proceeds of that
levy and, from time to time during the life of the levy, issue
anticipation notes. The aggregate principal payments on all such
anticipation notes to be made in any calendar year shall not exceed
fifty per cent of the anticipated proceeds from the levy for that
year, and no anticipation note shall mature later than the
thirty-first day of December of the fifth calendar year following the
calendar year in which that note is issued. Such notes shall be
issued as provided in section 133.24 of the Revised Code.
Sec.
5705.199.
(A)
At any time the board of education of a 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 revenue that will be raised by all tax levies that the
district is authorized to impose, when combined with state and
federal revenues, will be insufficient to provide for the necessary
requirements of the school district, and that it is therefore
necessary to levy a tax in excess of the ten-mill limitation for the
purpose of providing for the necessary requirements of the school
district. Such a levy shall be proposed as a substitute for all or a
portion of one or more existing levies imposed under sections
5705.194 to 5705.197 of the Revised Code or under this section, by
levying a tax as follows:
(1)
In the initial year the levy is in effect, the levy shall be in a
specified amount of money equal to the aggregate annual dollar amount
of proceeds derived from the levy or levies, or portion thereof,
being substituted.
(2)
In each subsequent year the levy is in effect, the levy shall be in a
specified amount of money equal to the sum of the following:
(a)
The dollar amount of the proceeds derived from the levy in the prior
year; and
(b)
The dollar amount equal to the product of the total taxable value of
all taxable real property in the school district in the then-current
year, excluding carryover property as defined in section 319.301 of
the Revised Code, multiplied by the annual levy, expressed in mills
for each one dollar of taxable value, that was required to produce
the annual dollar amount of the levy under this section in the prior
year; provided, that the amount under division (A)(2)(b) of this
section shall not be less than zero.
(B)
The resolution proposing the substitute levy shall specify the annual
dollar amount the levy is to produce in its initial year; the first
calendar year in which the levy will be due; and the term of the levy
expressed in years, which may be any number not exceeding ten
,
or for a continuing period of time
.
The resolution shall specify the date of holding the election, which
shall not be earlier than ninety days after certification of the
resolution to the board of elections, and which shall be consistent
with the requirements of section 3501.01 of the Revised Code. If two
or more existing levies are to be included in a single substitute
levy, but are not scheduled to expire in the same year, the
resolution shall specify that the existing levies to be substituted
shall not be levied after the year preceding the year in which the
substitute levy is first imposed.
The
resolution 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 passage be certified to the county
auditor in the manner provided by section 5705.195 of the Revised
Code, and sections 5705.194 and 5705.196 of the Revised Code shall
govern the arrangements for the submission of the question and other
matters concerning the notice of election and the election, except as
may be provided otherwise in this section.
(C)
The form of the ballot to be used at the election on the question of
a levy under this section shall be as follows:
"Shall
a tax levy substituting for an existing levy be imposed by the
__________ (here insert name of school district) for the purpose of
providing for the necessary requirements of the school district in
the initial sum of $__________ (here insert the annual dollar amount
the levy is to produce in its initial year), and a levy of taxes be
made outside of the ten-mill limitation estimated by the county
auditor to require __________ mills for each $1 of taxable value,
which amounts to $__________ for each $100,000 of the county
auditor's appraised value for the initial year of the tax, for a
period of __________ (here insert the number of years the levy is to
be imposed
,
or that it will be levied for a continuing period of time
),
commencing in __________ (first year the tax is to be levied), first
due in calendar year __________ (first calendar year in which the tax
shall be due), with the sum of such tax to increase only if and as
new land or real property improvements not previously taxed by the
school district are added to its tax list?
FOR
THE TAX LEVY
AGAINST
THE TAX LEVY
"
If
the levy submitted is a proposal to substitute all or a portion of
more than one existing levy, the form of the ballot may be changed so
long as the ballot reflects the number of levies to be substituted
and that none of the existing levies to be substituted will be levied
after the year preceding the year in which the substitute levy is
first imposed. The form of the ballot shall be modified by
substituting the statement "Shall a tax levy substituting for an
existing levy" with "Shall a tax levy substituting for
existing levies" and adding the following statement after "added
to its tax list?" and before "For the Tax Levy":
"If
approved, any remaining tax years on any of the __________ (here
insert the number of existing levies) existing levies will not be
collected after __________ (here insert the current tax year or, if
not the current tax year, the applicable tax year)."
(D)
The submission of questions to the electors under this section is
subject to the limitation on the number of election dates established
by section 5705.214 of the Revised Code.
(E)
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 at the rate and
for the purpose stated in the resolution. The tax levy shall be
included in the next tax budget that is certified to the county
budget commission.
(F)
A
levy for a continuing period of time may be decreased pursuant to
section 5705.261 of the Revised Code.
(G)
A
levy under this section substituting for all or a portion of one or
more existing levies imposed under sections 5705.194 to 5705.197 of
the Revised Code or under this section shall be treated as having
renewed the levy or levies being substituted for purposes of the
payments made under sections 5751.20 to 5751.22 of the Revised Code.
(H)
(G)
After
the approval of a levy on the current tax list and duplicate, 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. 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.
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 that may be raised within the ten-mill
limitation by levies on the current tax list 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; "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;
and "providing for school safety and security" includes but
is not limited to providing for permanent improvements to provide or
enhance security, employment of or contracting for the services of
safety personnel, providing mental health services and counseling, or
providing training in safety and security practices and responses.
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 qualifying school district, by
resolution, may declare that it is necessary to levy a tax in excess
of the ten-mill limitation for the purpose of paying the current
expenses of partnering community schools and, if any of the levy
proceeds are so allocated, of the district. A qualifying school
district that is not a municipal school district may allocate all of
the levy proceeds to partnering community schools. A municipal school
district shall allocate a portion of the levy proceeds to the current
expenses of the district. The resolution shall declare 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 for each one
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, if any, 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 qualifying school district to partnering community schools
is hereby determined to be a proper public purpose.
(2)(a)
If any portion of the levy proceeds are to be allocated to the
current expenses of the qualifying school district, 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 qualifying
school district) for the purpose of current expenses of the school
district and of partnering community schools, that the county auditor
estimates will collect $_____ annually, at a rate not exceeding______
mills for each $1 of taxable value, 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
$_______ for each $100,000 of the county auditor's appraised value,
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)?
FOR
THE TAX LEVY
AGAINST
THE TAX LEVY
"
(b)
If all of the levy proceeds are to be allocated to the current
expenses of partnering community schools, the form of the ballot
shall be as follows:
"Shall
a levy be imposed by the_________ (insert the name of the qualifying
school district) for the purpose of current expenses of partnering
community schools, that the county auditor estimates will collect
$_____ annually, at a rate not exceeding______ mills for each $1 of
taxable value which amounts to $_______ for each $100,000 of the
county auditor's appraised value, 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)?
FOR
THE TAX LEVY
AGAINST
THE TAX LEVY
"
(3)
Upon each receipt of a tax distribution by the qualifying school
district, the board of education shall credit the portion allocated
to partnering community schools to the partnering community schools
fund. All income from the investment of money in the partnering
community schools fund shall be credited to that fund.
(a)
If the qualifying school district is a municipal school district, the
board of education shall distribute the partnering community schools
amount among the then qualifying community schools not more than
forty-five days after the school district receives and deposits each
tax distribution. 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.
(b)
If the qualifying school district is not a municipal school district,
the board of education may distribute all or a portion of the amount
in the partnering community schools fund during a fiscal year to
partnering community schools on or before the first day of June of
the preceding fiscal year. Each such partnering community school
shall receive a portion of the amount distributed by the board from
the partnering community schools fund during the fiscal year 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 the school district received and
deposited the most recent tax distribution. On or before the
fifteenth day of June of each fiscal year, the board of education
shall announce an estimated allocation to partnering community
schools for the ensuing fiscal year. The board is not required to
allocate to partnering community schools the entire partnering
community schools amount in the fiscal year in which a tax
distribution is received and deposited in the partnering community
schools fund. The estimated allocation shall be published on the web
site of the school district and expressed as a dollar amount per
resident student. The actual allocation to community schools in a
fiscal year need not conform to the estimate published by the school
district so long if the estimate was made in good faith.
Distributions
by a school district under division (B)(3)(b) of this section shall
be made in accordance with distribution agreements entered into by
the board of education and each partnering community school eligible
for distributions under this division. The distribution agreements
shall be certified to the department of education each fiscal year
before the thirtieth day of July. Each agreement shall provide for at
least three distributions by the school district to the partnering
community school during the fiscal year and shall require the initial
distribution be made on or before the thirtieth day of July.
(c)
For the purposes of division (B) of this section, 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 qualifying school district and
a community school endorse each other's programs is necessary for the
community school to qualify as a partnering community school under
division (B)(6)(b) of this section, the board of education of the
school district shall certify to the department of education the
agreement along with the determination that such agreement satisfies
the requirements of that division. The board's determination is
conclusive.
(5)
For the purposes of Chapter 3317. of the Revised Code or other laws
referring to the "taxes charged and payable" for a school
district, the taxes charged and payable for a qualifying school
district that levies a tax under division (B) of this section
includes only the taxes charged and payable under that levy for the
current expenses of the school district, and does not include the
taxes charged and payable for the current expenses of partnering
community schools. The taxes charged and payable for the current
expenses of partnering community schools shall not affect the
calculation of "state education aid" as defined in section
5751.20 of the Revised Code.
(6)
As used in division (B) of this section:
(a)
"Qualifying school district" means a municipal school
district, as defined in section 3311.71 of the Revised Code or a
school district that contains within its territory a partnering
community school.
(b)
"Partnering community school" means a community school
established under Chapter 3314. of the Revised Code that is located
within the territory of the qualifying school district and meets one
of the following criteria:
(i)
If the qualifying school district is a municipal school district, the
community school 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;
(ii)
If the qualifying school district is not a municipal school district,
the community school is sponsored by a sponsor that was rated as
"exemplary" in the ratings most recently published under
section 3314.016 of the Revised Code before the resolution proposing
the levy is certified to the board of elections.
(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. If the resolution allocates all of the
levy proceeds to partnering community schools, the "partnering
schools amount" equals the amount of the tax distribution.
(d)
"Partnering community schools fund" means a separate fund
established by the board of education of a qualifying school district
for the deposit of partnering community school amounts under this
section.
(e)
"Resident student" means a student enrolled in a partnering
community school who is entitled to attend school in the qualifying
school district under section 3313.64 or 3313.65 of the Revised Code.
(f)
"Tax distribution" means a distribution of proceeds of the
tax authorized by division (B) of this section under section 321.24
of the Revised Code and distributions that are attributable to that
tax under sections 323.156 and 4503.068 of the Revised Code or other
applicable law.
(C)
A resolution adopted under this section shall specify the date of
holding the election, which shall not be earlier than ninety days
after the adoption and certification of the resolution and which
shall be consistent with the requirements of section 3501.01 of the
Revised Code.
A
resolution adopted under this section may propose to renew one or
more existing levies imposed under division (A) or (B) of this
section or to increase or decrease a single levy imposed under either
such division.
If
the board of education imposes one or more existing levies for the
purpose specified in division (F) of section 5705.19 of the Revised
Code, the resolution may propose to renew one or more of those
existing levies, or to increase or decrease a single such existing
levy, for the purpose of general permanent improvements.
If
the resolution proposes to renew two or more existing levies, the
levies shall be levied for the same purpose. The resolution shall
identify those levies and the rates at which they are levied. The
resolution also shall specify that the existing levies shall not be
extended on the tax lists after the year preceding the year in which
the renewal levy is first imposed, regardless of the years for which
those levies originally were authorized to be levied.
If
the resolution proposes to renew an existing levy imposed under
division (B) of this section, the rates allocated to the qualifying
school district and to partnering community schools each may be
increased or decreased or remain the same, and the total rate may be
increased, decreased, or remain the same. The resolution and notice
of election shall specify the number of the mills to be levied for
the current expenses of the partnering community schools and the
number of the mills, if any, to be levied for the current expenses of
the qualifying school district.
A
resolution adopted under this section shall go into immediate effect
upon its passage, and no publication of the resolution shall be
necessary other than that provided for in the notice of election. A
copy of the resolution shall immediately after its passing be
certified, along with the county auditor's certification provided
under section 5705.03 of the Revised Code, 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, if any, 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
qualifying school district. If a majority of the electors voting on
the question so submitted in an election vote in favor of the levy,
the board of education may make the necessary levy within the school
district or, in the case of a qualifying library levy for the support
of a library association or private corporation, within the
association library district, at the additional rate, or at any
lesser rate in excess of the ten-mill limitation on the tax list, for
the purpose stated in the resolution.
A
levy for a continuing period of time may be reduced pursuant to
section 5705.261 of the Revised Code.
The
tax levy shall be included in the next tax budget that is certified
to the county budget commission.
(D)(1)
After the approval of a levy on the current tax list and duplicate
for current expenses, for recreational purposes, for community
centers provided for in section 755.16 of the Revised Code, or for a
public library of the district under division (A) of this section,
and prior to the time when the first tax collection from the levy can
be made, the board of education may anticipate a fraction of the
proceeds of the levy and issue anticipation notes in a principal
amount not exceeding fifty per cent of the total estimated proceeds
of the levy to be collected during the first year of the levy.
(2)
After the approval of a levy for general permanent improvements for a
specified number of years or for permanent improvements having the
purpose specified in division (F) of section 5705.19 of the Revised
Code, the board of education may anticipate a fraction of the
proceeds of the levy and issue anticipation notes in a principal
amount not exceeding fifty per cent of the total estimated proceeds
of the levy remaining to be collected in each year over a period of
five years after the issuance of the notes.
The
notes shall be issued as provided in section 133.24 of the Revised
Code, shall have principal payments during each year after the year
of their issuance over a period not to exceed five years, and may
have a principal payment in the year of their issuance.
(3)
After approval of a levy for general permanent improvements for a
continuing period of time, the board of education may anticipate a
fraction of the proceeds of the levy and issue anticipation notes in
a principal amount not exceeding fifty per cent of the total
estimated proceeds of the levy to be collected in each year over a
specified period of years, not exceeding ten, after the issuance of
the notes.
No
notes may be issued under this section on or after the effective date
of this amendment.
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.
(F)
The board of education of any school district that levies a tax under
this section for the purpose of providing for school safety and
security may report to the department of education how the district
is using revenue from that tax.
The
board of education of any school district that proposes to levy a tax
for the purpose of providing for school safety and security may share
the proceeds of the tax with chartered nonpublic schools, as defined
by section 3310.01 of the Revised Code, that are located in the
territory of the school district as provided in this division. The
resolution levying the tax and the form of the ballot shall state
that proceeds from the levy are to be shared with chartered nonpublic
schools and shall state the percentage of the proceeds that is to be
shared with those schools.
If
a percentage of the proceeds of such a tax are to be shared with
chartered nonpublic schools under this division, such proceeds shall
be shared with all chartered nonpublic schools located in the
territory of the school district. Of the percentage of the proceeds
to be shared with chartered nonpublic schools, each such school shall
receive an amount that bears the same proportion of that percentage
that the number of resident students attending that school bears to
the total number of resident students attending all such schools in
the territory of the school district. For the purposes of this
section, a resident student is a student enrolled in a chartered
nonpublic school located in the territory of the school district who
is entitled to attend school in the school district under section
3313.64 or 3313.65 of the Revised Code.
All
proceeds of the levy shall be credited to a fund of the school
district created for that purpose, and the board of education shall
pay each chartered nonpublic school its share of the proceeds from
that fund not less frequently than once after each settlement of
taxes under divisions (A) and (C) of section 321.24 of the Revised
Code. Any chartered nonpublic school receiving payments under this
section shall use all of such payments only for providing for school
safety and security.
Sec.
5705.212.
(A)(1)
The board of education of any school district, at any time and by a
vote of two-thirds of all of its members, may declare by resolution
that the amount of taxes that may be raised within the ten-mill
limitation will be insufficient to provide an adequate amount for the
present and future requirements of the school district, that it is
necessary to levy not more than five taxes in excess of that
limitation for current expenses, and that each of the proposed taxes
first will be levied in a different year, over a specified period of
time. The board shall identify the taxes proposed under this section
as follows: the first tax to be levied shall be called the "original
tax." Each tax subsequently levied shall be called an
"incremental tax." The rate of each incremental tax shall
be identical, but the rates of such incremental taxes need not be the
same as the rate of the original tax. The resolution also shall state
that the question of these additional taxes shall be submitted to the
electors of the school district at a special election. The resolution
shall specify separately for each tax proposed: the amount of the
increase in rate that it is necessary to levy, expressed separately
for the original tax and each incremental tax; that the purpose of
the levy is for current expenses; the number of years during which
the original tax shall be in effect; a specification that the last
year in which the original tax is in effect shall also be the last
year in which each incremental tax shall be in effect; and the year
in which each tax first is proposed to be levied. The original tax
may be levied for any number of years not exceeding ten
,
or for a continuing period of time
.
The resolution shall specify the date of holding the special
election, which shall not be earlier than ninety days after the
adoption and certification of the resolution and shall be consistent
with the requirements of section 3501.01 of the Revised Code.
(2)
The board of education, by a vote of two-thirds of all of its
members, may adopt a resolution proposing to renew taxes levied
other
than for a continuing period of time
under
division (A)(1) of this section. Such a resolution shall provide for
levying a tax and specify all of the following:
(a)
That the tax shall be called and designated on the ballot as a
renewal levy;
(b)
The rate of the renewal tax, which shall be a single rate that
combines the rate of the original tax and each incremental tax into a
single rate. The rate of the renewal tax shall not exceed the
aggregate rate of the original and incremental taxes.
(c)
The number of years, not to exceed ten, that the renewal tax will be
levied
,
or that it will be levied for a continuing period of time
;
(d)
That the purpose of the renewal levy is for current expenses;
(e)
Subject to the certification and notification requirements of section
5705.251 of the Revised Code, that the question of the renewal levy
shall be submitted to the electors of the school district at the
general election held during the last year the original tax may be
extended on the real and public utility property tax list and
duplicate or at a special election held during the ensuing year.
(3)
A resolution adopted under division (A)(1) or (2) of this section
shall go into immediate effect upon its adoption and no publication
of the resolution is necessary other than that provided for in the
notice of election. Immediately after its adoption, a copy of the
resolution shall be certified to the board of elections of the proper
county in the manner provided by division (A) of section 5705.251 of
the Revised Code, and that division shall govern the arrangements for
the submission of the question and other matters concerning the
election to which that section refers. The election shall be held on
the date specified in the resolution. If a majority of the electors
voting on the question so submitted in an election vote in favor of
the taxes or a renewal tax, the board of education, if the original
or a renewal tax is authorized to be levied for the current year,
immediately may make the necessary levy within the school district at
the authorized rate, or at any lesser rate in excess of the ten-mill
limitation, for the purpose stated in the resolution. No tax shall be
imposed prior to the year specified in the resolution as the year in
which it is first proposed to be levied. The rate of the original tax
and the rate of each incremental tax shall be cumulative, so that the
aggregate rate levied in any year is the sum of the rates of both the
original tax and all incremental taxes levied in or prior to that
year under the same proposal.
A
tax levied for a continuing period of time under this section may be
reduced pursuant to section 5705.261 of the Revised Code.
(B)
Notwithstanding section 133.30 of the Revised Code, after the
approval of a tax to be levied in the current or the succeeding year
and prior to the time when the first tax collection from that levy
can be made, the board of education may anticipate a fraction of the
proceeds of the levy and issue anticipation notes in an amount not to
exceed fifty per cent of the total estimated proceeds of the levy to
be collected during the first year of the levy. The notes shall be
sold as provided in Chapter 133. of the Revised Code. If anticipation
notes are issued, they shall mature serially and in substantially
equal amounts during each year over a period not to exceed five
years; and the amount necessary to pay the interest and principal as
the anticipation notes mature shall be deemed appropriated for those
purposes from the levy, and appropriations from the levy by the board
of education shall be limited each fiscal year to the balance
available in excess of that amount.
If
the auditor of state has certified a deficit pursuant to section
3313.483 of the Revised Code, the notes authorized under this section
may be sold in accordance with Chapter 133. of the Revised Code,
except that the board may sell the notes after providing a reasonable
opportunity for competitive bidding.
(C)(1)
The board of education of a qualifying school district, at any time
and by a vote of two-thirds of all its members, may declare by
resolution that it is necessary to levy not more than five taxes in
excess of the ten-mill limitation for the current expenses of
partnering community schools and, if any of the levy proceeds are so
allocated, of the school district, and that each of the proposed
taxes first will be levied in a different year, over a specified
period of time. A qualifying school district that is not a municipal
school district may allocate all of the levy proceeds to partnering
community schools. A municipal school district shall allocate a
portion of the levy proceeds to the current expenses of the district.
The board shall identify the taxes proposed under this division in
the same manner as in division (A)(1) of this section. The rate of
each incremental tax shall be identical, but the rates of such
incremental taxes need not be the same as the rate of the original
tax. In addition to the specifications required of the resolution in
division (A) of this section, the resolution shall state the number
of the mills to be levied each year for the current expenses of the
partnering community schools and the number of the mills, if any, to
be levied each year for the current expenses of the school district.
The number of mills for the current expenses of partnering community
schools shall be the same for each of the incremental taxes, and the
number of mills for the current expenses of the qualifying school
district shall be the same for each of the incremental taxes.
The
levy of taxes for the current expenses of a partnering community
school under division (C) of this section and the distribution of
proceeds from the tax by a qualifying school district to partnering
community schools is hereby determined to be a proper public purpose.
(2)
The board of education, by a vote of two-thirds of all of its
members, may adopt a resolution proposing to renew taxes levied
other
than for a continuing period of time
under
division (C)(1) of this section. In such a renewal levy, the rates
allocated to the qualifying school district and to partnering
community schools each may be increased or decreased or remain the
same, and the total rate may be increased, decreased, or remain the
same. In addition to the requirements of division (A)(2) of this
section, the resolution shall state the number of the mills to be
levied for the current expenses of the partnering community schools
and the number of the mills to be levied for the current expenses of
the school district.
(3)
A resolution adopted under division (C)(1) or (2) of this section is
subject to the rules and procedures prescribed by division (A)(3) of
this section.
(4)
The proceeds of each tax levied under division (C)(1) or (2) of this
section shall be credited and distributed in the manner prescribed by
division (B)(3) of section 5705.21 of the Revised Code, and divisions
(B)(4), (5), and (6) of that section apply to taxes levied under
division (C) of this section.
(5)
Notwithstanding section 133.30 of the Revised Code, after the
approval of a tax to be levied under division (C)(1) or (2) of this
section, in the current or succeeding year and prior to the time when
the first tax collection from that levy can be made, the board of
education may anticipate a fraction of the proceeds of the levy for
the current expenses of the qualifying school district and issue
anticipation notes in a principal amount not exceeding fifty per cent
of the estimated proceeds of the levy to be collected during the
first year of the levy and allocated to the school district. The
portion of levy proceeds to be allocated to partnering community
schools shall not be included in the estimated proceeds anticipated
under this division and shall not be used to pay debt charges on any
anticipation notes.
The
notes shall be sold as provided in Chapter 133. of the Revised Code.
If anticipation notes are issued, they shall mature serially and in
substantially equal amounts during each year over a period not to
exceed five years. The amount necessary to pay the interest and
principal as the anticipation notes mature shall be deemed
appropriated for those purposes from the levy, and appropriations
from the levy by the board of education shall be limited each fiscal
year to the balance available in excess of that amount.
If
the auditor of state has certified a deficit pursuant to section
3313.483 of the Revised Code, the notes authorized under this section
may be sold in accordance with Chapter 133. of the Revised Code,
except that the board may sell the notes after providing a reasonable
opportunity for competitive bidding.
As
used in division (C) of this section, "qualifying school
district" and "partnering community schools" have the
same meanings as in section 5705.21 of the Revised Code.
(D)
The submission of questions to the electors under this section is
subject to the limitation on the number of election dates established
by section 5705.214 of the Revised Code.
(E)
When a school board certifies a resolution to the county auditor
under division (B)(1) of section 5705.03 of the Revised Code
proposing to levy a tax under division (A)(1) or (C)(1) of this
section, the county auditor shall certify, in addition to the other
information the auditor is required to certify under that section, an
estimate of both the levy's annual collections for the tax year for
which the original tax applies and the levies' aggregate annual
collections for the tax year for which the final incremental tax
applies, in both cases rounded to the nearest dollar, which shall be
calculated assuming that the amount of the tax list of the taxing
authority remains throughout the life of the levy the same as the
amount of the tax list most recently certified by the county auditor
under division (A) of section 319.28 of the Revised Code. If a school
district is located in more than one county, the county auditor shall
obtain from the county auditor of each other county in which the
district is located the current tax valuation for the portion of the
district in that county.
Sec.
5705.213.
(A)(1)
The board of education of any school district, at any time and by a
vote of two-thirds of all of its members, may declare by resolution
that the amount of taxes that may be raised within the ten-mill
limitation will be insufficient to provide an adequate amount for the
present and future requirements of the school district and that it is
necessary to levy a tax in excess of that limitation for current
expenses. The resolution also shall state that the question of the
additional tax shall be submitted to the electors of the school
district at a special election. The resolution shall specify, for
each year the levy is in effect, the amount of money that the levy is
proposed to raise, which may, for years after the first year the levy
is made, be expressed in terms of a dollar or percentage increase
over the prior year's amount. The resolution also shall specify that
the purpose of the levy is for current expenses, the number of years
during which the tax shall be in effect which may be for any number
of years not exceeding ten, and the year in which the tax first is
proposed to be levied. The resolution shall specify the date of
holding the special election, which shall not be earlier than
ninety-five days after the adoption and certification of the
resolution to the county auditor and not earlier than ninety days
after certification to the board of elections. The date of the
election shall be consistent with the requirements of section 3501.01
of the Revised Code.
(2)
The board of education, by a vote of two-thirds of all of its
members, may adopt a resolution proposing to renew a tax levied under
division (A)(1) of this section. Such a resolution shall provide for
levying a tax and specify all of the following:
(a)
That the tax shall be called and designated on the ballot as a
renewal levy;
(b)
The amount of the renewal tax, which shall be no more than the amount
of tax levied during the last year the tax being renewed is
authorized to be in effect;
(c)
The number of years, not to exceed ten, that the renewal tax will be
levied
,
or that it will be levied for a continuing period of time
;
(d)
That the purpose of the renewal levy is for current expenses;
(e)
Subject to the certification and notification requirements of section
5705.251 of the Revised Code, that the question of the renewal levy
shall be submitted to the electors of the school district at the
general election held during the last year the tax being renewed may
be extended on the real and public utility property tax list and
duplicate or at a special election held during the ensuing year.
(3)
A resolution adopted under division (A)(1) or (2) of this section
shall go into immediate effect upon its adoption and no publication
of the resolution is necessary other than that provided for in the
notice of election. Immediately after its adoption, a copy of the
resolution shall be certified to the county auditor of the proper
county, who shall, within ten days, calculate and certify to the
board of education the estimated levy, for the first year, and for
each subsequent year for which the tax is proposed to be in effect.
The estimates shall be made both in mills for each one dollar of
taxable value and in dollars for each one hundred thousand dollars of
the county auditor's appraised value. In making the estimates, the
auditor shall assume that the amount of the tax list remains
throughout the life of the levy, the same as the tax list most
recently certified by the county auditor under division (A) of
section 319.28 of the Revised Code.
If
the board desires to proceed with the submission of the question, it
shall certify its resolution, with the estimated tax levy expressed
in mills for each one dollar of taxable value and dollars for each
one hundred thousand dollars of the county auditor's appraised value
for each year that the tax is proposed to be in effect, to the board
of elections of the proper county in the manner provided by division
(A) of section 5705.251 of the Revised Code. Section 5705.251 of the
Revised Code shall govern the arrangements for the submission of the
question and other matters concerning the election to which that
section refers. The election shall be held on the date specified in
the resolution. If a majority of the electors voting on the question
so submitted in an election vote in favor of the tax, and if the tax
is authorized to be levied for the current year, the board of
education immediately may make the additional levy necessary to raise
the amount specified in the resolution or a lesser amount for the
purpose stated in the resolution.
(4)
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.
(B)
Notwithstanding section 133.30 of the Revised Code, after the
approval of a tax to be levied in the current or the succeeding year
and prior to the time when the first tax collection from that levy
can be made, the board of education may anticipate a fraction of the
proceeds of the levy and issue anticipation notes in an amount not to
exceed fifty per cent of the total estimated proceeds of the levy to
be collected during the first year of the levy. The notes shall be
sold as provided in Chapter 133. of the Revised Code. If anticipation
notes are issued, they shall mature serially and in substantially
equal amounts during each year over a period not to exceed five
years; and the amount necessary to pay the interest and principal as
the anticipation notes mature shall be deemed appropriated for those
purposes from the levy, and appropriations from the levy by the board
of education shall be limited each fiscal year to the balance
available in excess of that amount.
If
the auditor of state has certified a deficit pursuant to section
3313.483 of the Revised Code, the notes authorized under this section
may be sold in accordance with Chapter 133. of the Revised Code,
except that the board may sell the notes after providing a reasonable
opportunity for competitive bidding.
Sec.
5705.215.
(A)
The governing board of an educational service center that is the
taxing authority of a county school financing district, upon receipt
of identical resolutions adopted within a sixty-day period by a
majority of the members of the board of education of each school
district that is within the territory of the county school financing
district, may submit a tax levy to the electors of the territory in
the same manner as a school board may submit a levy under division
(C) of section 5705.21 of the Revised Code, except that:
(1)
The levy may be for a period not to exceed ten years
,
or, if the levy is solely for the purpose or purposes described in
division (A)(2)(a), (c), or (f) of this section, for a continuing
period of time
.
(2)
The purpose of the levy shall be one or more of the following:
(a)
For current expenses for the provision of special education and
related services within the territory of the district;
(b)
For permanent improvements within the territory of the district for
special education and related services;
(c)
For current expenses for specified educational programs within the
territory of the district;
(d)
For permanent improvements within the territory of the district for
specified educational programs;
(e)
For permanent improvements within the territory of the district;
(f)
For current expenses for school safety and security and mental health
services, including training and employment of or contracting for the
services of safety personnel, mental health personnel, social
workers, and counselors.
(B)
If the levy provides for but is not limited to current expenses, the
resolutions shall apportion the annual rate of the levy between
current expenses and the other 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 current expenses and the other
purposes shall be limited by that apportionment.
(C)
Prior to the application of section 319.301 of the Revised Code, the
rate of a levy that is limited to, or to the extent that it is
apportioned to, purposes other than current expenses shall be reduced
in the same proportion in which the district's total valuation
increases during the life of the levy because of additions to such
valuation that have resulted from improvements added to the tax list
and duplicate.
(D)
After the approval of a county school financing district levy under
this section, the taxing authority may anticipate a fraction of the
proceeds of such levy and may from time to time during the life of
such levy, but in any given year prior to the time when the tax
collection from such levy can be made for that year, issue
anticipation notes in an amount not exceeding fifty per cent of the
estimated proceeds of the levy to be collected in each year up to a
period of five years after the date of the issuance of such notes,
less an amount equal to the proceeds of such levy obligated for each
year by the issuance of anticipation notes, provided that the total
amount maturing in any one year shall not exceed fifty per cent of
the anticipated proceeds of the levy for that year. Each issue of
notes shall be sold as provided in Chapter 133. of the Revised Code,
and shall, except for the limitation that the total amount of such
notes maturing in any one year shall not exceed fifty per cent of the
anticipated proceeds of such levy for that year, mature serially in
substantially equal installments during each year over a period not
to exceed five years after their issuance.
(E)(1)
In a resolution to be submitted to the taxing authority of a county
school financing district under division (A) of this section calling
for a ballot issue on the question of the levying of a tax for a
continuing period of time by the taxing authority, the board of
education of a school district that is part of the territory of the
county school financing district also may propose to reduce the rate
of one or more of that school district's property taxes levied for a
continuing period of time in excess of the ten-mill limitation. The
reduction in the rate of a property tax may be any amount, not
exceeding the rate at which the tax is authorized to be levied. The
reduction in the rate of a tax shall first take effect in the same
year that the county school financing district tax takes effect, and
shall continue for each year that the county school financing
district tax is in effect. A board of education's resolution
proposing to reduce the rate of one or more of its school district
property taxes shall, in addition to including information required
for a resolution under division (B)(1) of section 5705.03 of the
Revised Code, specifically identify each such tax and shall state for
each tax the maximum rate at which it currently may be levied and the
maximum rate at which it could be levied after the proposed
reduction, expressed in mills for each one dollar of taxable value.
Before
submitting the resolution to the taxing authority of the county
school financing district, the board of education of the school
district shall certify a copy of it to the tax commissioner and the
county auditor. The county auditor shall certify to the board all
information required under division (B)(2) of section 5705.03 of the
Revised Code, in the manner required under that division, and both of
the following:
(a)
An estimate of the levy's annual collections beginning for the first
year for which the reduction applies, rounded to the nearest dollar,
which shall be calculated assuming that the amount of the tax list of
the taxing authority remains throughout the life of the reduced levy
the same as the amount of the tax list most recently certified by the
county auditor under division (A) of section 319.28 of the Revised
Code.
If
a school district is located in more than one county, the county
auditor shall obtain from the county auditor of each other county in
which the district is located the current tax valuation for the
portion of the district in that county.
(b)
The effective rate of the levy for the last year before the proposed
reduction and the first year that the reduction applies, both
expressed in dollars for each one hundred thousand dollars of the
county auditor's appraised value.
The
tax commissioner, within ten days of receiving the resolution, shall
certify to the board the reduction in the school district's total
effective tax rate for each class of property that would have
resulted if the proposed reduction in the rate or rates had been in
effect the previous year. As used in this paragraph, "effective
tax rate" has the same meaning as in section 323.08 of the
Revised Code.
After
receiving these certifications from the commissioner and the auditor,
the board may amend its resolution to change the proposed property
tax rate reduction before submitting the resolution to the financing
district taxing authority, provided the board certifies a copy of the
amended resolution to the county auditor with a request to provide
the information required under divisions (E)(1)(a) and (b) of this
section and the auditor transmits that information to the taxing
authority.
If
the board of education of a school district that is part of the
territory of a county school financing district adopts a resolution
proposing to reduce the rate of one or more of its property taxes in
conjunction with the levying of a tax by the financing district, the
resolution submitted by the board to the taxing authority of the
financing district under division (A) of this section does not have
to be identical in this respect to the resolutions submitted by the
boards of education of the other school districts that are part of
the territory of the county school financing district.
(2)
Each school district that is part of the territory of a county school
financing district may tailor to its own situation a proposed
reduction in one or more property tax rates in conjunction with the
proposed levying of a tax by the county school financing district; if
one such school district proposes a reduction in one or more tax
rates, another school district may propose a reduction of a different
size or may propose no reduction. Within each school district that is
part of the territory of the county school financing district, the
electors shall vote on one ballot issue combining the question of the
levying of the tax by the taxing authority of the county school
financing district with, if any such reduction is proposed, the
question of the reduction in the rate of one or more taxes of the
school district. If a majority of the electors of the county school
financing district voting on the question of the proposed levying of
a tax by the taxing authority of the financing district vote to
approve the question, any tax reductions proposed by school districts
that are part of the territory of the financing district also are
approved.
(3)
The form of the ballot for an issue proposing to levy a county school
financing district tax in conjunction with the reduction of the rate
of one or more school district taxes shall be as follows:
"Shall
the _______ (name of the county school financing district) be
authorized to levy an additional tax for _______ (purpose stated in
the resolutions), that the county auditor estimates will collect
$_____ annually, at a rate not exceeding _______ mills for each $1 of
taxable value, which amounts to $_______ for each $100,000 of the
county auditor's appraised value, for a continuing period of time? If
the county school financing district tax is approved, the rate of an
existing tax currently levied by the _______ (name of the school
district of which the elector is a resident) at the rate of _______
mills shall be reduced to _______ mills for each $1 of taxable value,
which amounts to a reduction from $_______ (effective rate) to
$_______ (effective rate) for each $100,000 of the county auditor's
appraised value, that the county auditor estimates will collect
$_____ annually, until any such time as the county school financing
district tax is decreased or repealed.
FOR
THE TAX LEVY
AGAINST
THE TAX LEVY
"
If
the board of education of the school district proposes to reduce the
rate of more than one of its existing taxes, the second sentence of
the ballot language shall be modified for residents of that district
to express the rates and effective rates at which those taxes
currently are levied and the rates and effective rates to which they
would be reduced as well as each levy's estimated annual collections,
as provided by the county auditor under division (E)(1)(a) of this
section. If the board of education of the school district does not
propose to reduce the rate of any of its taxes, the second sentence
of the ballot language shall not be used for residents of that
district. In any case, the first sentence of the ballot language
shall be the same for all the electors in the county school financing
district, but the second sentence shall be different in each school
district depending on whether and in what amount the board of
education of the school district proposes to reduce the rate of one
or more of its property taxes.
(4)
If the rate of a school district property tax is reduced pursuant to
this division, the tax commissioner shall compute the percentage
required to be computed for that tax under division (D) of section
319.301 of the Revised Code each year the rate is reduced as if the
tax had been levied in the preceding year at the rate to which it has
been reduced. If the reduced rate of a tax is increased under
division (E)(5) of this section, the commissioner shall compute the
percentage required to be computed for that tax under division (D) of
section 319.301 of the Revised Code each year the rate is increased
as if the tax had been levied in the preceding year at the rate to
which it has been increased.
(5)
After the levying of a county school financing district tax in
conjunction with the reduction of the rate of one or more school
district taxes is approved by the electors under this division, if
the rate of the county school financing district tax is decreased
pursuant to an election under section 5705.261 of the Revised Code,
the rate of each school district tax that had been reduced shall be
increased by the number of mills obtained by multiplying the number
of mills of the original reduction by the same percentage that the
financing district tax rate is decreased. If the county school
financing district tax is repealed pursuant to an election under
section 5705.261 of the Revised Code, each school district may resume
levying the property taxes that had been reduced at the full rate
originally approved by the electors. A reduction in the rate of a
school district property tax under this division is a reduction in
the rate at which the board of education may levy that tax only for
the period during which the county school financing district tax is
levied prior to any decrease or repeal under section 5705.261 of the
Revised Code. The resumption of the authority of the board of
education to levy an increased or the full rate of tax does not
constitute the levying of a new tax in excess of the ten-mill
limitation.
(F)
(E)
If a county school financing district has a tax in effect under this
section, the territory of a city, local, or exempted village school
district that is not a part of the county school financing district
shall not become a part of the county school financing district
unless approved by the electors of the city, local, or exempted
village school district in accordance with division (C) of section
3311.50 of the Revised Code.
Sec.
5705.217.
(A)
The board of education of a city, local, or exempted village school
district, at any time by a vote of two-thirds of all its members, may
declare by resolution that the amount of taxes that can be raised
within the ten-mill limitation will be insufficient to provide an
adequate amount for the present and future requirements of the school
district; that it is necessary to levy an additional tax in excess of
that limitation for the purposes of providing funds for current
operating expenses and for general permanent improvements as defined
in section 5705.21 of the Revised Code; and that the question of the
tax shall be submitted to the electors of the district at a special
election. The tax may be levied for a specified number of years not
exceeding five
or for a continuing period of time
.
The resolution shall specify the proposed tax rate, the first year
the tax will be levied, and the number of years it will be levied
,
or that it will be levied for a continuing period of time
.
The resolution shall apportion the annual rate of the tax between
current operating expenses and permanent improvements. The
apportionment may but need not be the same for each year of the tax,
but the respective portions of the rate actually levied each year for
current operating expenses and permanent improvements shall be
limited by the apportionment.
The
resolution shall specify the date of holding the special election,
which shall not be earlier than ninety days after certification of
the resolution to the board of elections and shall be consistent with
the requirements of section 3501.01 of the Revised Code. The
resolution shall go into immediate effect upon its passage, and no
publication of it is necessary other than that provided in the notice
of election. The board of education shall certify a copy of the
resolution to the board of elections immediately after its adoption.
Section 5705.25 of the Revised Code governs the arrangements and form
of the ballot for the submission of the question to the electors.
If
a majority of the electors voting on the question vote in favor of
the tax, the board of education may make the levy at the additional
rate, or at any lesser rate in excess of the ten-mill limitation.
If
the tax is for a continuing period of time, it may be decreased in
accordance with section 5705.261 of the Revised Code.
A
board of education may adopt a resolution to renew one or more
existing levies imposed under this section, or to increase or
decrease the rate of a tax levied under this section, for the purpose
of providing funds for either current expenses and general permanent
improvements or solely for general permanent improvements.
(B)(1)
After the approval of a tax for current operating expenses under this
section and prior to the time the first collection and distribution
from the levy can be made, the board of education may anticipate a
fraction of the proceeds of such levy and issue anticipation notes in
a principal amount not exceeding fifty per cent of the total
estimated proceeds of the tax to be collected during the first year
of the levy.
(2)
After the approval of a tax for general permanent improvements levied
under this section for a specified number of years, the board of
education may anticipate a fraction of the proceeds of such tax and
issue anticipation notes in a principal amount not exceeding fifty
per cent of the total estimated proceeds of the tax remaining to be
collected in each year over a specified period of years, not
exceeding the number of years for which the tax was levied, after
issuance of the notes.
(3)
After the approval of a tax for general permanent improvements levied
under this section for a continuing period of time, the board of
education may anticipate a fraction of the proceeds of such tax and
issue anticipation notes in a principal amount not exceeding fifty
per cent of the total estimated proceeds of the tax to be collected
in each year over a specified period of years, not exceeding ten,
after issuance of the notes.
No notes may be issued under this division on or after the effective
date of this amendment.
Anticipation
notes under this section shall be issued as provided in section
133.24 of the Revised Code. Notes issued under division (B)(1) or (2)
of this section shall have principal payments during each year after
the year of their issuance over a period not to exceed five years,
and may have a principal payment in the year of their issuance. Notes
issued under division (B)(3) of this section shall have principal
payments during each year after the year of their issuance over a
period not to exceed ten years, and may have a principal payment in
the year of their issuance.
(C)
The submission of a question to the electors under this section is
subject to the limitation on the number of elections that can be held
in a year under section 5705.214 of the Revised Code.
Sec.
5705.218.
(A)
The board of education of a city, local, or exempted village school
district, at any time by a vote of two-thirds of all its members, may
declare by resolution that it may be necessary for the school
district to issue general obligation bonds for permanent
improvements. The resolution shall state all of the following:
(1)
The necessity and purpose of the bond issue;
(2)
The date of the special election at which the question shall be
submitted to the electors;
(3)
The amount, approximate date, estimated rate of interest, and maximum
number of years over which the principal of the bonds may be paid;
(4)
The necessity of levying a tax outside the ten-mill limitation to pay
debt charges on the bonds and any anticipatory securities.
On
adoption of the resolution, the board shall certify a copy of it to
the county auditor. The county auditor promptly shall estimate and
certify to the board the average annual property tax rate, expressed
in mills for each one dollar of taxable value and in dollars for each
one hundred thousand dollars of the county auditor's appraised value,
required throughout the stated maturity of the bonds to pay debt
charges on the bonds in the same manner as under division (C) of
section 133.18 of the Revised Code.
(B)
After receiving the county auditor's certification under division (A)
of this section, the board of education of the city, local, or
exempted village school district, by a vote of two-thirds of all its
members, may declare by resolution that the amount of taxes that can
be raised within the ten-mill limitation will be insufficient to
provide an adequate amount for the present and future requirements of
the school district; that it is necessary to issue general obligation
bonds of the school district for permanent improvements and to levy
an additional tax in excess of the ten-mill limitation to pay debt
charges on the bonds and any anticipatory securities; that it is
necessary for a specified number of years
or
for a continuing period of time
to
levy additional taxes in excess of the ten-mill limitation to provide
funds for the acquisition, construction, enlargement, renovation, and
financing of permanent improvements or to pay for current operating
expenses, or both; and that the question of the bonds and taxes shall
be submitted to the electors of the school district at a special
election, which shall not be earlier than ninety days after
certification of the resolution to the board of elections, and the
date of which shall be consistent with section 3501.01 of the Revised
Code. The resolution shall specify all of the following:
(1)
The county auditor's estimate of the average annual property tax rate
required throughout the stated maturity of the bonds to pay debt
charges on the bonds;
(2)
The proposed rate of the tax, if any, for current operating expenses
expressed in mills for each one dollar of taxable value and in
dollars for each one hundred thousand dollars of the county auditor's
appraised value, the first year the tax will be levied, and the
number of years it will be levied
,
or that it will be levied for a continuing period of time
;
(3)
The proposed rate of the tax, if any, for permanent improvements
expressed in mills for each one dollar of taxable value and in
dollars for each one hundred thousand dollars of the county auditor's
appraised value, the first year the tax will be levied, and the
number of years it will be levied
,
or that it will be levied for a continuing period of time
.
The
resolution shall apportion the annual rate of the tax between current
operating expenses and permanent improvements, if both taxes are
proposed. The apportionment may but need not be the same for each
year of the tax, but the respective portions of the rate actually
levied each year for current operating expenses and permanent
improvements shall be limited by the apportionment. The resolution
shall go into immediate effect upon its passage, and no publication
of it is necessary other than that provided in the notice of
election. The board of education shall certify a copy of the
resolution, along with copies of the auditor's estimates and its
resolution under division (A) of this section, to the board of
elections immediately after its adoption.
(C)
The board of elections shall make the arrangements for the submission
to the electors of the school district of the question proposed under
division (B) or (J) of this section, and the election shall be
conducted, canvassed, and certified in the same manner as regular
elections in the district for the election of county officers. The
resolution shall be put before the electors as one ballot question,
with a favorable vote indicating approval of the bond issue, the levy
to pay debt charges on the bonds and any anticipatory securities, the
current operating expenses levy, the permanent improvements levy, and
the levy for the current expenses of a qualifying school district and
of partnering community schools, as those levies may be proposed. The
board of elections shall publish notice of the election in a
newspaper of general circulation in the school district once a week
for two consecutive weeks, or as provided in section 7.16 of the
Revised Code, prior to the election. If a board of elections operates
and maintains a web site, that board also shall post notice of the
election on its web site for thirty days prior to the election. The
notice of election shall state all of the following:
(1)
The principal amount of the proposed bond issue;
(2)
The permanent improvements for which the bonds are to be issued;
(3)
The maximum number of years over which the principal of the bonds may
be paid;
(4)
The estimated additional average annual property tax rate to pay the
debt charges on the bonds, as certified by the county auditor and
expressed in mills for each one dollar of taxable value and in
dollars for each one hundred thousand dollars of the county auditor's
appraised value;
(5)
The proposed rate of the additional tax, if any, for current
operating expenses expressed in mills for each one dollar of taxable
value and in dollars for each one hundred thousand dollars of the
county auditor's appraised value and, if the question is proposed
under division (J) of this section, the portion of the rate to be
allocated to the school district and the portion to be allocated to
partnering community schools;
(6)
The number of years the current operating expenses tax will be in
effect
,
or that it will be in effect for a continuing period of time
;
(7)
The proposed rate of the additional tax, if any, for permanent
improvements expressed in mills for each one dollar of taxable value
and in dollars for each one hundred thousand dollars of the county
auditor's appraised value;
(8)
The number of years the permanent improvements tax will be in effect
,
or that it will be in effect for a continuing period of time
;
(9)
The annual estimated collections, if applicable, of the current
operating expenses levy and permanent improvements levy, as certified
by the county auditor;
(10)
The time and place of the special election.
(D)
The form of the ballot for an election under this section is as
follows:
"Shall
the __________ school district be authorized to do the following:
(1)
Issue bonds for the purpose of __________ in the principal amount of
$______, to be repaid annually over a maximum period of ______ years,
and levy a property tax outside the ten-mill limitation, estimated by
the county auditor to average over the bond repayment period ______
mills for each $1 of taxable value, which amounts to $______ for each
$100,000 of the county auditor's appraised value, to pay the annual
debt charges on the bonds, and to pay debt charges on any notes
issued in anticipation of those bonds?"
If
either a levy for permanent improvements or a levy for current
operating expenses is proposed, or both are proposed, the ballot also
shall contain the following language, as appropriate:
"(2)
Levy an additional property tax to provide funds for the acquisition,
construction, enlargement, renovation, and financing of permanent
improvements, that the county auditor estimates will collect $_____
annually, at a rate not exceeding _______ mills for each $1 of
taxable value, which amounts to $_______ for each $100,000 of the
county auditor's appraised value, for ______ (number of years of the
levy
,
or a continuing period of time
)?
(3)
Levy an additional property tax to pay current operating expenses,
that the county auditor estimates will collect $_____ annually, at a
rate not exceeding _______ mills for each $1 of taxable value, which
amounts to $_______ for each $100,000 of the county auditor's
appraised value, for _______ (number of years of the levy
,
or a continuing period of time
)?
FOR
THE BOND ISSUE AND LEVY (OR LEVIES)
AGAINST
THE BOND ISSUE AND LEVY (OR LEVIES)
"
If
the question is proposed under division (J) of this section, the form
of the ballot shall be modified as prescribed by division (J)(4) of
this section.
(E)
The board of elections promptly shall certify the results of the
election to the tax commissioner and the county auditor of the county
in which the school district is located. If a majority of the
electors voting on the question vote for it, the board of education
may proceed with issuance of the bonds and with the levy and
collection of the property tax or taxes at the additional rate or any
lesser rate in excess of the ten-mill limitation. Any securities
issued by the board of education under this section are Chapter 133.
securities, as that term is defined in section 133.01 of the Revised
Code.
(F)(1)
After the approval of a tax for current operating expenses under this
section and prior to the time the first collection and distribution
from the levy can be made, the board of education may anticipate a
fraction of the proceeds of such levy and issue anticipation notes in
a principal amount not exceeding fifty per cent of the total
estimated proceeds of the tax to be collected during the first year
of the levy.
(2)
After the approval of a tax under this section for permanent
improvements having a specific purpose, the board of education may
anticipate a fraction of the proceeds of such tax and issue
anticipation notes in a principal amount not exceeding fifty per cent
of the total estimated proceeds of the tax remaining to be collected
in each year over a period of five years after issuance of the notes.
(3)
After the approval of a tax under this section for general permanent
improvements as defined under section 5705.21 of the Revised Code,
the board of education may anticipate a fraction of the proceeds of
such tax and issue anticipation notes in a principal amount not
exceeding fifty per cent of the total estimated proceeds of the tax
to be collected in each year over a specified period of years, not
exceeding ten, after issuance of the notes.
Anticipation
notes under this section shall be issued as provided in section
133.24 of the Revised Code. Notes issued under division (F)(1) or (2)
of this section shall have principal payments during each year after
the year of their issuance over a period not to exceed five years,
and may have a principal payment in the year of their issuance. Notes
issued under division (F)(3) of this section shall have principal
payments during each year after the year of their issuance over a
period not to exceed ten years, and may have a principal payment in
the year of their issuance.
(G)
A tax for current operating expenses or for permanent improvements
levied under this section for a specified number of years may be
renewed or replaced in the same manner as a tax for current operating
expenses or for permanent improvements levied under section 5705.21
of the Revised Code.
A
tax for current operating expenses or for permanent improvements
levied under this section for a continuing period of time may be
decreased in accordance with section 5705.261 of the Revised Code.
(H)
The submission of a question to the electors under this section is
subject to the limitation on the number of elections that can be held
in a year under section 5705.214 of the Revised Code.
(I)
A school district board of education proposing a ballot measure under
this section to generate local resources for a project under the
school building assistance expedited local partnership program under
section 3318.36 of the Revised Code may combine the questions under
division (D) of this section with a question for the levy of a
property tax to generate moneys for maintenance of the classroom
facilities acquired under that project as prescribed in section
3318.361 of the Revised Code.
(J)(1)
After receiving the county auditor's certifications under division
(A) of this section, the board of education of a qualifying school
district, by a vote of two-thirds of all its members, may declare by
resolution that it is necessary to levy a tax in excess of the
ten-mill limitation for the purpose of paying the current expenses of
the school district and of partnering community schools, as defined
in section 5705.21 of the Revised Code; that it is necessary to issue
general obligation bonds of the school district for permanent
improvements of the district and to levy an additional tax in excess
of the ten-mill limitation to pay debt charges on the bonds and any
anticipatory securities; and that the question of the bonds and taxes
shall be submitted to the electors of the school district at a
special election, which shall not be earlier than ninety days after
certification of the resolution to the board of elections, and the
date of which shall be consistent with section 3505.01 of the Revised
Code.
The
levy of taxes for the current expenses of a partnering community
school under division (J) of this section and the distribution of
proceeds from the tax by a qualifying school district to partnering
community schools is hereby determined to be a proper public purpose.
(2)
The tax for the current expenses of the school district and of
partnering community schools is subject to the requirements of
divisions (B)(3), (4), and (5) of section 5705.21 of the Revised
Code.
(3)
In addition to the required specifications of the resolution under
division (B) of this section, the resolution shall express the rate
of the tax in mills for each one dollar of taxable value and in
dollars for each one hundred thousand dollars of the county auditor's
appraised value, state the number of the mills to be levied for the
current expenses of the partnering community schools and the number
of the mills to be levied for the current expenses of the school
district, specify the number of years (not exceeding ten) the tax
will be levied
or that it will be levied for a continuing period of time
,
and state the first year the tax will be levied.
The
resolution shall go into immediate effect upon its passage, and no
publication of it is necessary other than that provided in the notice
of election. The board of education shall certify a copy of the
resolution, along with copies of the auditor's estimate and its
resolution under division (A) of this section, to the board of
elections immediately after its adoption.
(4)
The form of the ballot shall be modified by replacing the ballot form
set forth in division (D)(3) of this section with the following:
"Levy
an additional property tax for the purpose of the current expenses of
the school district and of partnering community schools, that the
county auditor estimates will collect $_____ annually, at a rate not
exceeding ______ mills for each $1 of taxable value (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 $______ for each $100,000 of the county auditor's
appraised value, for ______ (insert the number of years the levy is
to be imposed
,
or that it will be levied for a continuing period of time
)?
FOR
THE BOND ISSUE AND LEVY (OR LEVIES)
AGAINST
THE BOND ISSUE AND LEVY (OR LEVIES)
"
(5)
After the approval of a tax for the current expenses of the school
district and of partnering community schools under division (J) of
this section, and prior to the time the first collection and
distribution from the levy can be made, the board of education may
anticipate a fraction of the proceeds of the levy for the current
expenses of the school district and issue anticipation notes in a
principal amount not exceeding fifty per cent of the estimated
proceeds of the levy to be collected during the first year of the
levy and allocated to the school district. The portion of levy
proceeds to be allocated to partnering community schools shall not be
included in the estimated proceeds anticipated under this division
and shall not be used to pay debt charges on any anticipation notes.
The
notes shall be issued as provided in section 133.24 of the Revised
Code, shall have principal payments during each year after the year
of their issuance over a period not to exceed five years, and may
have a principal payment in the year of their issuance.
(6)
A tax for the current expenses of the school district and of
partnering community schools levied under division (J) of this
section for a specified number of years may be renewed or replaced in
the same manner as a tax for the current expenses of a school
district and of partnering community schools levied under division
(B) of section 5705.21 of the Revised Code.
A
tax for the current expenses of the school district and of partnering
community schools levied under this division for a continuing period
of time may be decreased in accordance with section 5705.261 of the
Revised Code.
(7)
The proceeds from the issuance of the general obligation bonds under
division (J) of this section shall be used solely to pay for
permanent improvements of the school district and not for permanent
improvements of partnering community schools.
Sec.
5705.219.
(A)
As used in this section:
(1)
"Eligible school district" means a city, local, or exempted
village school district in which the taxes charged and payable for
current expenses on residential/agricultural real property in the tax
year preceding the year in which the levy authorized by this section
will be submitted for elector approval or rejection are greater than
two per cent of the taxable value of the residential/agricultural
real property.
(2)
"Residential/agricultural real property" and
"nonresidential/agricultural real property" means the
property classified as such under section 5713.041 of the Revised
Code.
(3)
"Effective tax rate" and "taxes charged and payable"
have the same meanings as in division (B) of section 319.301 of the
Revised Code.
(B)
On or after January 1, 2010, but before January 1, 2015, the board of
education of an eligible school district, by a vote of two-thirds of
all its members, may adopt a resolution proposing to convert existing
levies imposed for the purpose of current expenses into a levy
raising a specified amount of tax money by repealing all or a portion
of one or more of those existing levies and imposing a levy in excess
of the ten-mill limitation that will raise a specified amount of
money for current expenses of the district.
The
board of education shall certify a copy of the resolution to the tax
commissioner not later than one hundred five days before the election
upon which the repeal and levy authorized by this section will be
proposed to the electors. Within ten days after receiving the copy of
the resolution, the tax commissioner shall determine each of the
following and certify the determinations to the board of education:
(1)
The dollar amount to be raised by the proposed levy, which shall be
the product of:
(a)
The difference between the aggregate effective tax rate for
residential/agricultural real property for the tax year preceding the
year in which the repeal and levy will be proposed to the electors
and twenty mills for each one dollar of taxable value;
(b)
The total taxable value of all property on the tax list of real and
public utility property for the tax year preceding the year in which
the repeal and levy will be proposed to the electors.
(2)
The estimated tax rate of the proposed levy.
(3)
The existing levies and any portion of an existing levy to be
repealed upon approval of the question. Levies shall be repealed in
reverse chronological order from most recently imposed to least
recently imposed until the sum of the effective tax rates repealed
for residential/agricultural real property is equal to the difference
calculated in division (B)(1)(a) of this section.
(4)
The sum of the following:
(a)
The total taxable value of nonresidential/agricultural real property
for the tax year preceding the year in which the repeal and levy will
be proposed to the electors multiplied by the difference between (i)
the aggregate effective tax rate for nonresidential/agricultural real
property for the existing levies and any portion of an existing levy
to be repealed and (ii) the amount determined under division
(B)(1)(a) of this section, but not less than zero;
(b)
The total taxable value of public utility tangible personal property
for the tax year preceding the year in which the repeal and levy will
be proposed to the electors multiplied by the difference between (i)
the aggregate voted tax rate for the existing levies and any portion
of an existing levy to be repealed and (ii) the amount determined
under division (B)(1)(a) of this section, but not less than zero.
(C)
Upon receipt of the certification from the tax commissioner under
division (B) of this section, a majority of the members of the board
of education may adopt a resolution proposing the repeal of the
existing levies as identified in the certification and the imposition
of a levy in excess of the ten-mill limitation that will raise
annually the amount certified by the commissioner. If the board
determines that the tax should be for an amount less than that
certified by the commissioner, the board may request that the
commissioner redetermine the rate under division (B)(2) of this
section on the basis of the lesser amount the levy is to raise as
specified by the board. The amount certified under division (B)(4)
and the levies to be repealed as certified under division (B)(3) of
this section shall not be redetermined. Within ten days after
receiving a timely request specifying the lesser amount to be raised
by the levy, the commissioner shall redetermine the rate and
recertify it to the board as otherwise provided in division (B) of
this section. Only one such request may be made by the board of
education of an eligible school district.
The
resolution shall state the first calendar year in which the levy will
be due; the existing levies and any portion of an existing levy that
will be repealed, as certified by the commissioner; the term of the
levy expressed in years, which may be any number not exceeding ten
,
or that it will be levied for a continuing period of time
;
and the date of the election, which shall be the date of a primary or
general election.
Immediately
upon its passage, the resolution shall go into effect and shall be
certified by the board of education to the county auditor of the
proper county. The county auditor and the board of education shall
proceed as required under section 5705.195 of the Revised Code. No
publication of the resolution is necessary other than that provided
for in the notice of election. Section 5705.196 of the Revised Code
shall govern the matters concerning the election. The submission of a
question 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.
(D)
The form of the ballot to be used at the election provided for in
this section shall be as follows:
"Shall
the existing levy of __________ (insert the voted millage rate of the
levy to be repealed), currently being charged against residential and
agricultural property by the __________ (insert the name of school
district) at a rate of __________ (insert the
residential/agricultural real property effective tax rate of the levy
being repealed) for the purpose of __________ (insert the purpose of
the existing levy) be repealed, and shall a levy be imposed by the
__________ (insert the name of school district) in excess of the
ten-mill limitation for the necessary requirements of the school
district in the sum of __________ (insert the annual amount the levy
is to produce), estimated by the tax commissioner to require
__________ (insert the number of mills) mills for each one dollar of
valuation, which amounts to __________ (insert the rate expressed in
dollars and cents) for each one hundred dollars of valuation for the
initial year of the tax, for a period of __________ (insert the
number of years the levy is to be imposed
,
or that it will be levied for a continuing period of time
),
commencing in __________ (insert the first year the tax is to be
levied), first due in calendar year __________ (insert the first
calendar year in which the tax shall be due)?
FOR
THE RENEWAL OF THE TAX LEVY
AGAINST
THE RENEWAL OF THE TAX LEVY
"
FOR
THE REPEAL AND TAX
AGAINST
THE REPEAL AND TAX
"
If
the question submitted is a proposal to repeal all or a portion of
more than one existing levy, the form of the ballot shall be modified
by substituting the statement "shall the existing levy of"
with "shall existing levies of" and inserting the aggregate
voted and aggregate effective tax rates to be repealed.
(E)
If a majority of the electors voting on the question submitted in an
election vote in favor of the repeal and levy, the result shall be
certified immediately after the canvass by the board of elections to
the board of education. The board of education may make the levy
necessary to raise the amount specified in the resolution for the
purpose stated in the resolution and shall certify it to the county
auditor, who shall extend it on the current year tax lists for
collection. After the first year, the levy shall be included in the
annual tax budget that is certified to the county budget commission.
(F)
A
levy imposed under this section for a continuing period of time may
be decreased or repealed pursuant to section 5705.261 of the Revised
Code. If a levy imposed under this section is decreased, the amount
calculated under division (B)(4) of this section and paid under
section 5705.2110 of the Revised Code shall be decreased by the same
proportion as the levy is decreased. If the levy is repealed, no
further payments shall be made to the district under that section.
(G)
At
any time, the board of education, by a vote of two-thirds of all of
its members, may adopt a resolution to renew a tax levied under this
section. The resolution shall provide for levying the tax and
specifically all of the following:
(1)
That the tax shall be called, and designated on the ballot as, a
renewal levy;
(2)
The amount of the renewal tax, which shall be no more than the amount
of tax previously collected;
(3)
The number of years, not to exceed ten, that the renewal tax will be
levied
,
or that it will be levied for a continuing period of time
;
(4)
That the purpose of the renewal tax is for current expenses.
The
board shall certify a copy of the resolution to the board of
elections not later than ninety days before the date of the election
at which the question is to be submitted, which shall be the date of
a primary or general election.
(H)
(G)
The
form of the ballot to be used at the election on the question of
renewing a levy under this section shall be as follows:
"Shall
a tax levy renewing an existing levy of __________ (insert the annual
dollar amount the levy is to produce each year), estimated to require
__________ (insert the number of mills) mills for each $1 of taxable
value, which amounts to $__________ for each $100,000 of the county
auditor's appraised value, be imposed by the __________ (insert the
name of school district) for the purpose of current expenses for a
period of __________ (insert the number of years the levy is to be
imposed
,
or that it will be levied for a continuing period of time
),
commencing in __________ (insert the first year the tax is to be
levied), first due in calendar year __________ (insert the first
calendar year in which the tax shall be due)?
FOR
THE RENEWAL OF THE TAX LEVY
AGAINST
THE RENEWAL OF THE TAX LEVY
"
If
the levy submitted is to be for less than the amount of money
previously collected, the form of the ballot shall be modified to add
"and reducing" after "renewing" and to add before
"estimated to require" the statement "be approved at a
tax rate necessary to produce $__________ (insert the lower annual
dollar amount the levy is to produce each year)."
Sec.
5705.2111.
(A)
If the board of directors of a regional student education district
created under section 3313.83 of the Revised Code desires to levy a
tax in excess of the ten-mill limitation throughout the district for
the purpose of funding the services to be provided by the district to
students enrolled in the school districts of which the district is
composed and their immediate family members, the board shall propose
the levy to each of the boards of education of those school
districts. The proposal shall specify the rate or amount of the tax,
the number of years the tax will be levied
or that it will be levied for a continuing period of time
,
and that the aggregate rate of the tax shall not exceed three mills
per dollar of taxable value in the regional student education
district.
(B)(1)
If a majority of the boards of education of the school districts of
which the regional student education district is composed approves
the proposal for the tax levy, the board of directors of the regional
student education district may adopt a resolution approved by a
majority of the board's full membership declaring the necessity of
levying the proposed tax in excess of the ten-mill limitation
throughout the district for the purpose of funding the services to be
provided by the district to students enrolled in the school districts
of which the district is composed and their immediate family members.
The resolution shall provide for the question of the tax to be
submitted to the electors of the district at a general, primary, or
special election on a day to be specified in the resolution that is
consistent with the requirements of section 3501.01 of the Revised
Code and that occurs at least ninety days after the resolution is
certified to the board of elections. The resolution shall specify the
rate or amount of the tax and the number of years the tax will be
levied
or that the tax will be levied for a continuing period of time
.
The aggregate rate of tax levied by a regional student education
district under this section at any time shall not exceed three mills
per dollar of taxable value in the district. A tax levied under this
section may be renewed, subject to section 5705.25 of the Revised
Code, or replaced as provided in section 5705.192 of the Revised
Code.
(2)
The resolution shall take effect immediately upon passage, and no
publication of the resolution is necessary other than that provided
in the notice of election. The resolution shall be certified and
submitted in the manner provided under section 5705.25 of the Revised
Code, and that section governs the arrangements governing submission
of the question and other matters concerning the election.
Sec.
5705.2114.
(A)
If the board of directors of a career-technical cooperative education
district created under section 3313.831 of the Revised Code desires
to levy a tax in excess of the ten-mill limitation throughout the
district for the purpose of funding the services to be provided by
the district to students enrolled in the school districts of which
the district is composed, the board shall propose the levy to each of
the boards of education of those school districts. The proposal shall
specify the rate or amount of the tax, the number of years the tax
will be levied
or that it will be levied for a continuing period of time
,
and that the aggregate rate of the tax shall not exceed three mills
per dollar of taxable value in the career-technical cooperative
education district.
(B)(1)
If a majority of the boards of education of the school districts of
which the career-technical cooperative education district is composed
approves the proposal for the tax levy, the board of directors of the
career-technical cooperative education district may adopt a
resolution approved by a majority of the board's full membership
declaring the necessity of levying the proposed tax in excess of the
ten-mill limitation throughout the district for the purpose of
funding the services to be provided by the district to students
enrolled in the school districts of which the district is composed.
The resolution shall provide for the question of the tax to be
submitted to the electors of the district at a general, primary, or
special election on a day to be specified in the resolution that is
consistent with the requirements of section 3501.01 of the Revised
Code and that occurs at least ninety days after the resolution is
certified to the board of elections. The resolution shall specify the
rate or amount of the tax and the number of years the tax will be
levied
or that the tax will be levied for a continuing period of time
.
The aggregate rate of tax levied by a career-technical cooperative
education district under this section at any time shall not exceed
three mills per dollar of taxable value in the district. A tax levied
under this section may be renewed, subject to section 5705.25 of the
Revised Code.
(2)
The resolution shall take effect immediately upon passage, and no
publication of the resolution is necessary other than that provided
in the notice of election. The resolution shall be certified and
submitted in the manner provided under section 5705.25 of the Revised
Code, and that section governs the arrangements governing submission
of the question and other matters concerning the election.
Sec.
5705.222.
(A)
At any time the board of county commissioners of any county by a
majority vote of the full membership may declare by resolution and
certify to the board of elections of the county 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 the
necessary requirements of the county board of developmental
disabilities established pursuant to Chapter 5126. of the Revised
Code and that it is necessary to levy a tax in excess of such
limitation for the operation of community programs and services
authorized by county boards of developmental disabilities, for the
acquisition, construction, renovation, financing, maintenance, and
operation of developmental disabilities facilities, or for both of
such purposes.
The
resolution shall conform to section 5705.19 of the Revised Code,
except that the increased rate may be in effect for any number of
years not exceeding ten
or for a continuing period of time
.
The
resolution shall be certified and submitted in the manner provided in
section 5705.25 of the Revised Code, except that it may be placed on
the ballot in any election, and shall be certified to the board of
elections not less than ninety days before the election at which it
will be voted upon.
If
the majority of the electors voting on a levy for the support of the
programs and services of the county board of developmental
disabilities vote in favor of the levy, the board of county
commissioners may levy a tax within the county at the additional rate
outside the ten-mill limitation during the specified
or
continuing
period,
for the purpose stated in the resolution.
The
county board of developmental disabilities, within its budget and
with the approval of the board of county commissioners through annual
appropriations, shall use the proceeds of a levy approved under this
section or division (L) of section 5705.19 of the Revised Code solely
for the purposes authorized by that section or division.
A
board of county commissioners that levies a tax under this section or
for the purpose authorized by division (L) of section 5705.19 of the
Revised Code, by a majority vote of the full membership, may adopt a
resolution to renew such a levy, or renew two or more such levies as
a single ballot question, in the manner provided by section 5705.25
of the Revised Code for the renewal of existing levies. The purpose
of the renewal levy may be for any of the purposes authorized for a
levy imposed under this section or division (L) of section 5705.19 of
the Revised Code. The term of the renewal levy may be for any number
of years not exceeding ten
or for a continuing period of time
.
(B)
When electors have approved a tax levy under this section, the county
commissioners 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.
(C)
The county auditor, upon receipt of a resolution from the county
board of developmental disabilities, shall establish a capital
improvements account or a reserve balance account, or both, as
specified in the resolution. The capital improvements account shall
be a contingency account for the necessary acquisition, replacement,
renovation, or construction of facilities and movable and fixed
equipment. Upon the request of the county board of developmental
disabilities, moneys not needed to pay for current expenses may be
appropriated to this account, in amounts such that this account does
not exceed twenty-five per cent of the replacement value of all
capital facilities and equipment currently used by the county board
of developmental disabilities for developmental disabilities programs
and services. Other moneys available for current capital expenses
from federal, state, or local sources may also be appropriated to
this account.
The
reserve balance account shall contain those moneys that are not
needed to pay for current operating expenses and not deposited in the
capital improvements account but that will be needed to pay for
operating expenses in the future. Upon the request of a county board
of developmental disabilities, the board of county commissioners may
appropriate county funds, including funds from federal and state
sources, to the reserve balance account.
The
total balance in a reserve balance account shall not exceed forty per
cent of the county board of developmental disabilities' expenditures
for all services in the preceding calendar year.
Sec.
5705.23.
The
board of library trustees of any county, municipal corporation,
school district, or township public library by a vote of two-thirds
of all its members may at any time 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 public
library, that it is necessary to levy a tax in excess of such
limitation for current expenses of the public library or for the
construction of any specific permanent improvement or class of
improvements which the board of library trustees is authorized to
make or acquire and which could be included in a single issue of
bonds, and that the question of such additional tax levy shall be
submitted by the taxing authority of the political subdivision to
whose jurisdiction the board is subject, to the electors of the
subdivision, or, in the case of a qualifying library levy, to the
electors residing within the boundaries of the library district on
the day specified by division (E) of section 3501.01 of the Revised
Code for the holding of a primary election or at an election on
another day to be specified in the resolution. No more than two
elections shall be held under authority of this section in any one
calendar year. Such resolution shall conform to section 5705.19 of
the Revised Code, except that the tax levy may be in effect for any
specified number of years
or for a continuing period of time
,
as set forth in the resolution, and the resolution shall specify the
date of holding the election, which shall not be earlier than ninety
days after the adoption and certification of the resolution to the
taxing authority of the political subdivision to whose jurisdiction
the board is subject, and which shall be consistent with the
requirements of section 3501.01 of the Revised Code. The resolution
shall not include a levy on the current tax list and duplicate unless
the election is to be held at or prior to the first Tuesday after the
first Monday in November of the current tax year.
Upon
receipt of the resolution, the taxing authority of the political
subdivision to whose jurisdiction the board is subject shall adopt a
resolution providing for the submission of such additional tax levy
to the electors of the subdivision, or, in the case of a qualifying
library levy, to the electors residing within the boundaries of the
library district on the date specified in the resolution of the board
of library trustees. The resolution adopted by the taxing authority
shall otherwise conform to the resolution certified to it by the
board. The resolution of the taxing authority shall be certified to
the board of elections of the proper county not less than ninety days
before the date of such election. Such resolution shall go into
immediate effect upon its passage, and no publication of the
resolution shall be necessary other than that provided in the notice
of election. Section 5705.25 of the Revised Code shall govern the
arrangements for the submission of such question and other matters
concerning the election, to which that section refers, except that
such election shall be held on the date specified in the resolution.
If a majority of the electors voting on the question so submitted in
an election vote in favor of such levy, the taxing authority may
forthwith make the necessary levy within the subdivision or, in the
case of a qualifying library levy, within the boundaries of the
library district at the additional rate in excess of the ten-mill
limitation on the tax list, for the purpose stated in such
resolutions. Such tax levy shall be included in the next annual tax
budget that is certified to the county budget commission. The
proceeds of any library levy in excess of the ten-mill limitation
shall be used for purposes of the board in accordance with the law
applicable to the board.
After
the approval of a levy on the current tax list and duplicate to
provide an increase in current expenses, and prior to the time when
the first tax collection from such levy can be made, the taxing
authority at the request of the board of library trustees may
anticipate a fraction of the proceeds of such levy and issue
anticipation notes in an amount not exceeding fifty per cent of the
total estimated proceeds of the levy to be collected during the first
year of the levy.
After
the approval of a levy to provide revenues for the construction or
acquisition of any specific permanent improvement or class of
improvements, the taxing authority at the request of the board of
library trustees may anticipate a fraction of the proceeds of such
levy and issue anticipation notes in a principal amount not exceeding
fifty per cent of the total estimated proceeds of the levy to be
collected in each year over a period of ten years after the issuance
of such 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.
Any
levy approved by the electors of a library district shall be made
within the library district only.
Sec.
5705.233.
(A)
As used in this section, "criminal justice facility" means
any facility located within the county in which a tax is levied under
this section and for which the board of commissioners of such county
may make an appropriation under section 307.45 of the Revised Code.
(B)
The board of county commissioners of any county, at any time, may
declare by resolution that it may be necessary for the county to
issue general obligation bonds for permanent improvements to a
criminal justice facility, including the acquisition, construction,
enlargement, renovation, or maintenance of such a facility. The
resolution shall state all of the following:
(1)
The necessity and purpose of the bond issue;
(2)
The date of the general or special election at which the question
shall be submitted to the electors;
(3)
The amount, approximate date, estimated rate of interest, and maximum
number of years over which the principal of the bonds may be paid;
(4)
The necessity of levying a tax outside the ten-mill limitation to pay
debt charges on the bonds and any anticipatory securities.
On
adoption of the resolution, the board of county commissioners shall
certify a copy of it to the county auditor. The county auditor
promptly shall estimate and certify to the board the average annual
property tax rate, expressed in mills for each one dollar of taxable
value and in dollars for each one hundred thousand dollars of the
county auditor's appraised value, required throughout the stated
maturity of the bonds to pay debt charges on the bonds, in the same
manner as under division (C) of section 133.18 of the Revised Code.
Except as provided in division (C) of this section, division (B) of
section 5705.03 of the Revised Code does not apply to tax levy
proceedings initiated under this section.
(C)
After receiving the county auditor's certification under division (B)
of this section and, if applicable, section 5705.03 of the Revised
Code, the board of county commissioners may declare by resolution
that the amount of taxes that can be raised within the ten-mill
limitation will be insufficient to provide an adequate amount for the
present and future criminal justice requirements of the county; that
it is necessary to issue general obligation bonds of the county for
permanent improvements to a criminal justice facility and to levy an
additional tax in excess of the ten-mill limitation to pay debt
charges on the bonds and any anticipatory securities; that it is
necessary for a specified number of years
or
for a continuing period of time
to
levy additional taxes in excess of the ten-mill limitation to provide
funds for the acquisition, construction, enlargement, renovation,
maintenance, and financing of permanent improvements to such a
criminal justice facility or to pay for operating expenses of the
facility and other criminal justice services for which the board may
make an appropriation under section 307.45 of the Revised Code, or
both; and that the question of the bonds and taxes shall be submitted
to the electors of the county at a general or special election, which
shall not be earlier than ninety days after certification of the
resolution to the board of elections, and the date of which shall be
consistent with section 3501.01 of the Revised Code. The resolution
shall specify all of the following:
(1)
The county auditor's estimate of the average annual property tax rate
required throughout the stated maturity of the bonds to pay debt
charges on the bonds;
(2)
The proposed rate of the tax, if any, for operating expenses and
criminal justice services, the first year the tax will be levied, and
the number of years it will be levied
,
or that it will be levied for a continuing period of time
;
(3)
The proposed rate of the tax, if any, for permanent improvements to a
criminal justice facility, the first year the tax will be levied, and
the number of years it will be levied
,
or that it will be levied for a continuing period of time
.
The
resolution shall go into immediate effect upon its passage, and no
publication of it is necessary other than that provided in the notice
of election, except that division (B) of section 5705.03 of the
Revised Code applies if the resolution proposes an additional tax for
operating expenses and criminal justice services or permanent
improvements. The board of county commissioners shall certify,
immediately after its adoption, a copy of the resolution, along with
copies of the auditor's certifications under division (B) of this
section or section 5705.03 of the Revised Code, if applicable, and
the board's resolution under division (B) of this section, to the
board of elections.
(D)
The board of elections shall make the arrangements for the submission
of the question proposed under division (C) of this section to the
electors of the county, and the election shall be conducted,
canvassed, and certified in the same manner as regular elections in
the county for the election of county officers. The resolution shall
be put before the electors as one ballot question, with a favorable
vote indicating approval of the bond issue, the levy to pay debt
charges on the bonds and any anticipatory securities, the operating
expenses and criminal justice services levy, and the permanent
improvements levy, as those levies may be proposed. The board of
elections shall publish notice of the election in a newspaper of
general circulation in the county once a week for two consecutive
weeks, or as provided in section 7.16 of the Revised Code, before the
election. If a board of elections operates and maintains a web site,
that board also shall post notice of the election on its web site for
thirty days before the election. The notice of election shall state
all of the following:
(1)
The principal amount of the proposed bond issue;
(2)
The permanent improvements for which the bonds are to be issued;
(3)
The maximum number of years over which the principal of the bonds may
be paid;
(4)
The estimated additional average annual property tax rate, expressed
in mills for each one dollar of taxable value and in dollars for each
one hundred thousand dollars of the county auditor's appraised value,
to pay the debt charges on the bonds, as certified by the county
auditor;
(5)
The proposed rate of the additional tax, if any, for operating
expenses and criminal justice services;
(6)
The number of years the operating expenses or criminal justice
services tax will be in effect
,
or that it will be in effect for a continuing period of time
;
(7)
The proposed rate of the additional tax, if any, for permanent
improvements;
(8)
The number of years the permanent improvements tax will be in effect
,
or that it will be in effect for a continuing period of time
;
(9)
The estimated annual collections, if applicable, of the current
operating expenses or criminal justice services levy and permanent
improvements levy, as certified by the county auditor;
(10)
The time and place of the election.
(E)
The form of the ballot for an election under this section is as
follows:
"Shall
__________ be authorized to do the following:
(1)
Issue bonds for the purpose of __________ in the principal amount of
$______, to be repaid annually over a maximum period of ______ years,
and levy a property tax outside the ten-mill limitation, estimated by
the county auditor to average over the bond repayment period ______
mills for each $1 of taxable value, which amounts to $______ for each
$100,000 of the county auditor's appraised value, to pay the annual
debt charges on the bonds, and to pay debt charges on any notes
issued in anticipation of those bonds?"
If
either a levy for permanent improvements or a levy for operating
expenses and criminal justice services is proposed, or both are
proposed, the ballot also shall contain the following language, as
appropriate:
"(2)
Levy an additional property tax to provide funds for the acquisition,
construction, enlargement, renovation, maintenance, and financing of
permanent improvements to a criminal justice facility, that the
county auditor estimates will collect $_____ annually, at a rate not
exceeding _______ mills for each $1 of taxable value, which amounts
to $_______ for each $100,000 of the county auditor's appraised
value, for ______ (number of years of the levy
,
or a continuing period of time
)?
(3)
Levy an additional property tax to pay operating expenses of a
criminal justice facility and provide other criminal justice
services, that the county auditor estimates will collect $_____
annually, at a rate not exceeding _______ mills for each $1 of
taxable value, which amounts to $_______ for each $100,000 of the
county auditor's appraised value, for _______ (number of years of the
levy
,
or a continuing period of time
)?
FOR
THE BOND ISSUE AND LEVY (OR LEVIES)
AGAINST
THE BOND ISSUE AND LEVY (OR LEVIES)
Yes
For
the bond issue and levy (or levies)
No
Against
the bond issue and levy (or levies)
"
(F)
The board of elections promptly shall certify the results of the
election to the tax commissioner and the county auditor. If a
majority of the electors voting on the question vote for it, the
board of county commissioners may proceed with issuance of the bonds
and the levy and collection of the property tax for the debt service
on the bonds and any anticipatory securities in the same manner and
subject to the same limitations as for securities issued under
section 133.18 of the Revised Code, and with the levy and collection
of the property tax or taxes for operating expenses and criminal
justice services and for permanent improvements at the additional
rate or any lesser rate in excess of the ten-mill limitation. Any
securities issued by the board of commissioners under this section
are Chapter 133. securities, as that term is defined in section
133.01 of the Revised Code.
(G)(1)
After the approval of a tax for operating expenses and criminal
justice services under this section and before the time the first
collection and distribution from the levy can be made, the board of
county commissioners 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 tax to be
collected during the first year of the levy.
(2)
After the approval of a tax under this section for permanent
improvements to a criminal justice facility, the board of county
commissioners may anticipate a fraction of the proceeds of the tax
and issue anticipation notes in a principal amount not exceeding
fifty per cent of the total estimated proceeds of the tax remaining
to be collected in each year over a period of five years after
issuance of the notes.
Anticipation
notes under this section shall be issued as provided in section
133.24 of the Revised Code. Notes issued under division (G) of this
section shall have principal payments during each year after the year
of their issuance over a period not to exceed five years, and may
have a principal payment in the year of their issuance.
(H)
A tax for operating expenses and criminal justice services or for
permanent improvements levied under this section for a specified
number of years may be renewed or replaced in the same manner as a
tax for current operating expenses or permanent improvements levied
under section 5705.19 of the Revised Code.
A
tax levied under this section for a continuing period of time may be
decreased in accordance with section 5705.261 of the Revised Code.
Sec.
5705.25.
(A)(1)
A copy of any resolution adopted as provided in section 5705.19 or
5705.2111 of the Revised Code shall be certified by the taxing
authority to the board of elections of the proper county not less
than ninety days before the general election in any year, and the
board shall submit the proposal to the electors of the subdivision at
the succeeding November election. In the case of a qualifying library
levy, the board shall submit the question to the electors of the
library district or association library district.
(2)
Except as otherwise provided in this division, a resolution to renew
or to renew and increase or renew and decrease an existing levy,
regardless of the section of the Revised Code under which the tax was
imposed, shall not be placed on the ballot unless the question is
submitted at the general election held during the last year the tax
to be renewed may be extended on the real and public utility property
tax list and duplicate, or at any election held in the ensuing year.
The limitation of the foregoing sentence does not apply to a
resolution to renew and increase or to renew and decrease an existing
levy that was imposed under section 5705.191 of the Revised Code to
supplement the general fund for the purpose of making appropriations
for one or more of the following purposes: for public assistance,
human or social services, relief, welfare, hospitalization, health,
and support of general hospitals. The limitation of the second
preceding sentence also does not apply to a resolution that proposes
to renew two or more existing levies imposed under section 5705.222
or division (L) of section 5705.19 of the Revised Code, or under
section 5705.21 or 5705.217 of the Revised Code, in which case the
question shall be submitted on the date of the general or primary
election held during the last year at least one of the levies to be
renewed may be extended on the real and public utility property tax
list and duplicate, or at any election held during the ensuing year.
A resolution proposing to renew or renew and increase or decrease an
existing levy may specify that the renewal, increase, or decrease of
the existing levy shall be extended on the tax list for the tax year
specified in the resolution, which may be the last year the existing
levy may be extended on the list or the ensuing year. If the renewal,
increase, or decrease is to be extended on the tax list for the last
tax year the existing levy would otherwise be extended, the existing
levy shall not be extended on the tax list for that last year unless
the question of the renewal, increase, or decrease is not approved by
a majority of electors voting on the question, in which case the
existing levy shall be extended on the tax list for that last year.
For
purposes of this section, a levy shall be considered to be an
"existing levy" through the year following the last year it
can be placed on the tax list and duplicate.
(3)
The board of elections shall make the necessary arrangements for the
submission of such questions to the electors of such subdivision,
library district, or association library district, and the election
shall be conducted, canvassed, and certified in the same manner as
regular elections in such subdivision, library district, or
association library district for the election of county officers.
Notice of the election shall be published in a newspaper of general
circulation in the subdivision, library district, or association
library district once a week for two consecutive weeks, or as
provided in section 7.16 of the Revised Code, prior to the election.
If the board of elections operates and maintains a web site, the
board of elections shall post notice of the election on its web site
for thirty days prior to the election. The notice shall state the
purpose, the levy's estimated annual collections if the levy is not
to pay debt charges, the proposed increase in rate, expressed in
mills for each one dollar of taxable value, either that rate or the
effective rate, as applicable, expressed in dollars for each one
hundred thousand dollars of the county auditor's appraised value, the
number of years during which the increase will be in effect, the
first month and year in which the tax will be levied, and the time
and place of the election.
(B)
The form of the ballots cast at an election held pursuant to division
(A) of this section shall be as follows:
"An
additional tax for the benefit of (name of subdivision or public
library) __________ for the purpose of (purpose stated in the
resolution) __________, that the county auditor estimates will
collect $_____ annually, at a rate not exceeding ______ mills for
each $1 of taxable value, which amounts to $____________ for each
$100,000 of the county auditor's appraised value, for ______ (life of
indebtedness or number of years the levy is to run).
For
the Tax Levy
Against
the Tax Levy
"
(C)
If
the levy is to be in effect for a continuing period of time, the
notice of election and the form of ballot shall so state instead of
setting forth a specified number of years for the levy.
If
the additional tax or the renewal, increase, or decrease of an
existing levy is to be placed on the current tax list, the form of
the ballot shall be modified by adding, after the statement of the
number of years the levy is to run, the phrase ", commencing in
__________ (first year the tax is to be levied), first due in
calendar year __________ (first calendar year in which the tax shall
be due)."
If
the levy submitted is a proposal to renew, increase, or decrease an
existing levy, the form of the ballot specified in division (B) of
this section must be changed by substituting for the words "An
additional" at the beginning of the form, the words "A
renewal of a" in case of a proposal to renew an existing levy in
the same amount; the words "A renewal of ________ mills and an
increase of ______ mills for each $1 of taxable value to constitute
a" in the case of an increase; or the words "A renewal of
part of an existing levy, being a reduction of ______ mills for each
$1 of taxable value, to constitute a" in the case of a decrease
in the proposed levy. Additionally, the effective rate, in lieu of
the rate, shall be expressed for each one hundred thousand dollars of
the county auditor's appraised value.
If
the levy submitted is a proposal to renew two or more existing levies
imposed under section 5705.222 or division (L) of section 5705.19 of
the Revised Code, or under section 5705.21 or 5705.217 of the Revised
Code, the form of the ballot specified in division (B) of this
section shall be modified by substituting for the words "an
additional tax" the words "a renewal of ____(insert the
number of levies to be renewed) existing taxes."
If
the levy submitted is a levy under section 5705.72 of the Revised
Code or a proposal to renew, increase, or decrease an existing levy
imposed under that section, the name of the subdivision shall be "the
unincorporated area of __________ (name of township)."
If
the levy is for the payment of debt charges, the form of the ballot
shall be modified by omitting the phrase ", that the county
auditor estimates will collect $_____ annually."
The
question covered by a resolution adopted under this section shall be
submitted as a separate proposition but may be printed on the same
ballot with any other proposition submitted at the same election,
other than the election of officers. More than one such question may
be submitted at the same election.
(D)
A levy voted in excess of the ten-mill limitation under this section
shall be certified to the tax commissioner. In the first year of the
levy, it shall be extended on the tax lists after the February
settlement succeeding the election. If the additional tax is to be
placed upon the tax list of the current year, as specified in the
resolution providing for its submission, the result of the election
shall be certified immediately after the canvass by the board of
elections to the taxing authority, who shall make the necessary levy
and certify it to the county auditor, who shall extend it on the tax
lists for collection. After the first year, the tax levy shall be
included in the annual tax budget that is certified to the county
budget commission.
Sec.
5705.251.
(A)
A copy of a resolution adopted under section 5705.212 or 5705.213 of
the Revised Code shall be certified by the board of education to the
board of elections of the proper county not less than ninety days
before the date of the election specified in the resolution, and the
board of elections shall submit the proposal to the electors of the
school district at a special election to be held on that date. The
board of elections shall make the necessary arrangements for the
submission of the question or questions to the electors of the school
district, and the election shall be conducted, canvassed, and
certified in the same manner as regular elections in the school
district for the election of county officers. Notice of the election
shall be published in a newspaper of general circulation in the
subdivision once a week for two consecutive weeks, or as provided in
section 7.16 of the Revised Code, prior to the election. If the board
of elections operates and maintains a web site, the board of
elections shall post notice of the election on its web site for
thirty days prior to the election.
(1)
In the case of a resolution adopted under section 5705.212 of the
Revised Code, the notice shall state separately, for each tax being
proposed, the purpose; the proposed increase in rate, expressed in
dollars for each one hundred thousand dollars of the county auditor's
appraised value as well as in mills for each one dollar of taxable
value; the number of years during which the increase will be in
effect; and the first calendar year in which the tax will be due. The
notice shall also state the original tax's estimated annual
collections and the estimated aggregate annual collections of all
such taxes. For an election on the question of a renewal levy, the
notice shall state the purpose; the levy's estimated annual
collections; the proposed rate, expressed in mills for each one
dollar of taxable value; the effective rate, expressed in dollars for
each one hundred thousand dollars of the county auditor's appraised
value; and the number of years the tax will be in effect. If the
resolution is adopted under division (C) of that section, the rate of
each tax being proposed shall be expressed as both the total rate and
the portion of the total rate to be allocated to the qualifying
school district and the portion to be allocated to partnering
community schools.
(2)
In the case of a resolution adopted under section 5705.213 of the
Revised Code, the notice shall state the purpose; the amount proposed
to be raised by the tax in the first year it is levied; the estimated
average additional tax rate for the first year it is proposed to be
levied, expressed in mills for each one dollar of taxable value and
in dollars for each one hundred thousand dollars of the county
auditor's appraised value; the number of years during which the
increase will be in effect; and the first calendar year in which the
tax will be due. The notice also shall state the amount by which the
amount to be raised by the tax may be increased in each year after
the first year. The amount of the allowable increase may be expressed
in terms of a dollar increase over, or a percentage of, the amount
raised by the tax in the immediately preceding year. For an election
on the question of a renewal levy, the notice shall state the
purpose; the amount proposed to be raised by the tax; the estimated
tax rate, expressed in mills for each one dollar of taxable value and
in dollars for each one hundred thousand dollars of the county
auditor's appraised value; and the number of years the tax will be in
effect.
In
any case, the notice also shall state the time and place of the
election.
(B)(1)
The form of the ballot in an election on taxes proposed under section
5705.212 of the Revised Code shall be as follows:
"Shall
the __________ school district be authorized to levy taxes for
current expenses, the aggregate rate of which may increase in ______
(number) increment(s) of not more than ______ mill(s) for each $1 of
taxable value, from an original rate of ______ mill(s) for each $1 of
taxable value, which amounts to $______ for each $100,000 of the
county auditor's appraised value, that the county auditor estimates
will collect $_____ annually, to a maximum rate of ______ mill(s) for
each $1 of taxable value, which amounts to $______ for each $100,000
of the county auditor's appraised value, that the county auditor
estimates will collect $_____ annually? The original tax is first
proposed to be levied in ______ (the first year of the tax), and the
incremental tax in ______ (the first year of the increment) (if more
than one incremental tax is proposed in the resolution, the first
year that each incremental tax is proposed to be levied shall be
stated in the preceding format, and the increments shall be referred
to as the first, second, third, or fourth increment, depending on
their number). The aggregate rate of tax so authorized will
__________ (insert either, "expire with the original rate of tax
which shall be in effect for ______ years"
or "be in effect for a continuing period of time"
).
FOR
THE TAX LEVIES
AGAINST
THE TAX LEVIES
"
If
the tax is proposed by a qualifying school district under division
(C)(1) of section 5705.212 of the Revised Code, the form of the
ballot shall be modified by adding, after the phrase "each $1 of
taxable value," the following: "(of which ______ mills is
to be allocated to partnering community schools)."
(2)
The form of the ballot in an election on the question of a renewal
levy under section 5705.212 of the Revised Code shall be as follows:
"Shall
the _________ school district be authorized to renew a tax for
current expenses, that the county auditor estimates will collect
$_____ annually, at a rate not exceeding _________ mills for each $1
of taxable value, which amounts to $_________ (effective rate) for
each $100,000 of the county auditor's appraised value, for __________
(number of years the levy shall be in effect
,
or a continuing period of time
)?
FOR
THE TAX LEVIES
AGAINST
THE TAX LEVIES
"
If
the tax is proposed by a qualifying school district under division
(C)(2) of section 5705.212 of the Revised Code and the total rate and
the rates allocated to the school district and partnering community
schools are to remain the same as those of the levy being renewed,
the form of the ballot shall be modified by adding, after the phrase
"each $1 of taxable value," the following: "(of which
______ mills is to be allocated to partnering community schools)."
If the total rate is to be increased, the form of the ballot shall
state that the proposal is to renew the existing tax with an increase
in rate and shall state the increase in rate, the total rate
resulting from the increase, and, of that rate, the portion of the
rate to be allocated to partnering community schools. If the total
rate is to be decreased, the form of the ballot shall state that the
proposal is to renew a part of the existing tax and shall state the
reduction in rate, the total rate resulting from the decrease, and,
of that rate, the portion of the rate to be allocated to partnering
community schools.
(3)
If a tax proposed by a ballot form prescribed in division (B)(1) or
(2) of this section is to be placed on the current tax list, the form
of the ballot shall be modified by adding, after the statement of the
number of years the levy is to be in effect, the phrase ",
commencing in __________ (first year the tax is to be levied), first
due in calendar year __________ (first calendar year in which the tax
shall be due)."
(C)
The form of the ballot in an election on a tax proposed under section
5705.213 of the Revised Code shall be as follows:
"Shall
the ________ school district be authorized to levy the following tax
for current expenses? The tax will first be levied in ______ (year)
to raise $______. In the ______ (number of years) following years,
the tax will increase by not more than ______ (per cent or dollar
amount of increase) each year, so that, during ______ (last year of
the tax), the tax will raise approximately ______ (dollars). The
county auditor estimates that the rate will be ______ mill(s) for
each $1 of taxable value, which amounts to $_____ for each $100,000
of the county auditor's appraised value, both during ______ (first
year of the tax) and ______ mill(s) for each $1 of taxable value,
which amounts to $______ for each $100,000 of the county auditor's
appraised value, during ______ (last year of the tax). The tax will
not be levied after ______ (year).
FOR
THE TAX LEVIES
AGAINST
THE TAX LEVIES
"
The
form of the ballot in an election on the question of a renewal levy
under section 5705.213 of the Revised Code shall be as follows:
"Shall
the _________ school district be authorized to renew a tax for
current expenses which will raise $_________, estimated by the county
auditor to be _________ mills for each $1 of taxable value, which
amounts to $_________ for each $100,000 of the county auditor's
appraised value? The tax shall be in effect for _________ (the number
of years the levy shall be in effect
,
or a continuing period of time
).
FOR
THE TAX LEVIES
AGAINST
THE TAX LEVIES
"
If
the tax is to be placed on the current tax list, the form of the
ballot shall be modified by adding, after the statement of the number
of years the levy is to be in effect, the phrase ", commencing
in __________ (first year the tax is to be levied), first due in
calendar year __________ (first calendar year in which the tax shall
be due)."
(D)
The question covered by a resolution adopted under section 5705.212
or 5705.213 of the Revised Code shall be submitted as a separate
question, but may be printed on the same ballot with any other
question submitted at the same election, other than the election of
officers. More than one question may be submitted at the same
election.
(E)
Taxes voted in excess of the ten-mill limitation under division (B)
or (C) of this section shall be certified to the tax commissioner. If
an additional tax is to be placed upon the tax list of the current
year, as specified in the resolution providing for its submission,
the result of the election shall be certified immediately after the
canvass by the board of elections to the board of education. The
board of education immediately shall make the necessary levy and
certify it to the county auditor, who shall extend it on the tax list
for collection. After the first year, the levy shall be included in
the annual tax budget that is certified to the county budget
commission.
Sec.
5748.02.
(A)
The board of education of any school district, except a joint
vocational school district, may declare, by resolution, the necessity
of raising annually a specified amount of money for school district
purposes. The resolution shall specify whether the income that is to
be subject to the tax is taxable income of individuals and estates as
defined in divisions (E)(1)(a) and (2) of section 5748.01 of the
Revised Code or taxable income of individuals as defined in division
(E)(1)(b) of that section. A copy of the resolution shall be
certified to the tax commissioner no later than one hundred days
prior to the date of the election at which the board intends to
propose a levy under this section. Upon receipt of the copy of the
resolution, the tax commissioner shall estimate both of the
following:
(1)
The property tax rate that would have to be imposed in the current
year by the district to produce an equivalent amount of money;
(2)
The income tax rate that would have had to have been in effect for
the current year to produce an equivalent amount of money from a
school district income tax.
Within
ten days of receiving the copy of the board's resolution, the
commissioner shall prepare these estimates and certify them to the
board. Upon receipt of the certification, the board may adopt a
resolution proposing an income tax under division (B) of this section
at the estimated rate contained in the certification rounded to the
nearest one-fourth of one per cent. The commissioner's certification
applies only to the board's proposal to levy an income tax at the
election for which the board requested the certification. If the
board intends to submit a proposal to levy an income tax at any other
election, it shall request another certification for that election in
the manner prescribed in this division.
(B)(1)
(B)
Upon the receipt of a certification from the tax commissioner under
division (A) of this section, a majority of the members of a board of
education may adopt a resolution proposing the levy of an annual tax
for school district purposes on school district income. The proposed
levy may be for a continuing period of time or for a specified number
of years. The resolution shall set forth the purpose for which the
tax is to be imposed, the rate of the tax, which shall be the rate
set forth in the commissioner's certification rounded to the nearest
one-fourth of one per cent, the number of years the tax will be
levied or that it will be levied for a continuing period of time, the
date on which the tax shall take effect, which shall be the first day
of January of any year following the year in which the question is
submitted, and the date of the election at which the proposal shall
be submitted to the electors of the district, which shall be on the
date of a primary, general, or special election the date of which is
consistent with section 3501.01 of the Revised Code. The resolution
shall specify whether the income that is to be subject to the tax is
taxable income of individuals and estates as defined in divisions
(E)(1)(a) and (2) of section 5748.01 of the Revised Code or taxable
income of individuals as defined in division (E)(1)(b) of that
section. The specification shall be the same as the specification in
the resolution adopted and certified under division (A) of this
section.
If
the tax is to be levied for current expenses and permanent
improvements, the resolution shall apportion the annual rate of the
tax. The apportionment may be the same or different for each year the
tax is levied, but the respective portions of the rate actually
levied each year for current expenses and for permanent improvements
shall be limited by the apportionment.
If
the board of education currently imposes an income tax pursuant to
this chapter that is due to expire and a question is submitted under
this section for a proposed income tax to take effect upon the
expiration of the existing tax, the board may specify in the
resolution that the proposed tax renews the expiring tax. Two or more
expiring income taxes may be renewed under this paragraph if the
taxes are due to expire on the same date. If the tax rate being
proposed is no higher than the total tax rate imposed by the expiring
tax or taxes, the resolution may state that the proposed tax is not
an additional income tax.
(2)
A board of education adopting a resolution under division (B)(1) of
this section proposing a school district income tax for a continuing
period of time and limited to the purpose of current expenses may
propose in that resolution to reduce the rate or rates of one or more
of the school district's property taxes levied for a continuing
period of time in excess of the ten-mill limitation for the purpose
of current expenses. The reduction in the rate of a property tax may
be any amount, not exceeding the rate at which the tax is authorized
to be levied. The reduction in the rate of a tax shall first take
effect for the tax year that includes the day on which the school
district income tax first takes effect, and shall continue for each
tax year that both the school district income tax and the property
tax levy are in effect.
In
addition to the matters required to be set forth in the resolution
under division (B)(1) of this section, a resolution containing a
proposal to reduce the rate of one or more property taxes shall state
for each such tax the maximum rate at which it currently may be
levied and the maximum rate at which the tax could be levied after
the proposed reduction, expressed in mills for each one dollar of
taxable value, and that the tax is levied for a continuing period of
time.
A
board proposing to reduce the rate of one or more property taxes
under division (B)(2) of this section shall comply with division (B)
of section 5705.03 of the Revised Code. In addition to the amounts
required in division (B)(2) of that section, the county auditor shall
certify to the board the levy's effective rate for both the last year
before the levy's proposed reduction and the first year that the
reduction applies, both expressed in dollars for each one hundred
thousand dollars of the county auditor's appraised value.
If
a board of education proposes to reduce the rate of one or more
property taxes under division (B)(2) of this section, the board, when
it makes the certification required under division (A) of this
section, shall designate the specific levy or levies to be reduced,
the maximum rate at which each levy currently is authorized to be
levied, and the rate by which each levy is proposed to be reduced.
The tax commissioner, when making the certification to the board
under division (A) of this section, also shall certify the reduction
in the total effective tax rate for current expenses for each class
of property that would have resulted if the proposed reduction in the
rate or rates had been in effect the previous tax year. As used in
this paragraph, "effective tax rate" has the same meaning
as in section 323.08 of the Revised Code.
(C)
A resolution adopted under division (B) of 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. Immediately after its adoption and at least
ninety days prior to the election at which the question will appear
on the ballot, a copy of the resolution and, if applicable, the
county auditor's certifications under section 5705.03 of the Revised
Code shall be certified to the board of elections of the proper
county, which shall submit the proposal to the electors on the date
specified in the resolution. The form of the ballot shall be as
provided in section 5748.03 of the Revised Code. Publication of
notice of the election shall be made in a newspaper of general
circulation in the county once a week for two consecutive weeks, or
as provided in section 7.16 of the Revised Code, prior to the
election. If the board of elections operates and maintains a web
site, the board of elections shall post notice of the election on its
web site for thirty days prior to the election. The notice shall
contain the time and place of the election and the question to be
submitted to the electors. The question covered by the resolution
shall be submitted as a separate proposition, but may be printed on
the same ballot with any other proposition submitted at the same
election, other than the election of officers.
(D)
No board of education shall submit the question of a tax on school
district income to the electors of the district more than twice in
any calendar year. If a board submits the question twice in any
calendar year, one of the elections on the question shall be held on
the date of the general election.
(E)(1)
No board of education may submit to the electors of the district the
question of a tax on school district income on the taxable income of
individuals as defined in division (E)(1)(b) of section 5748.01 of
the Revised Code if that tax would be in addition to an existing tax
on the taxable income of individuals and estates as defined in
divisions (E)(1)(a) and (2) of that section.
(2)
No board of education may submit to the electors of the district the
question of a tax on school district income on the taxable income of
individuals and estates as defined in divisions (E)(1)(a) and (2) of
section 5748.01 of the Revised Code if that tax would be in addition
to an existing tax on the taxable income of individuals as defined in
division (E)(1)(b) of that section.
Sec.
5748.03.
(A)
The form of the ballot on a question submitted to the electors under
section 5748.02 of the Revised Code shall be as follows:
"Shall
an annual income tax of _______ (state the proposed rate of tax) on
the school district income of individuals and of estates be imposed
by _______ (state the name of the school district), for _______
(state the number of years the tax would be levied, or that it would
be levied for a continuing period of time), beginning _______ (state
the date the tax would first take effect), for the purpose of ______
(state the purpose of the tax)?
FOR
THE TAX
AGAINST
THE TAX
"
(B)(1)
If the question submitted to electors proposes a school district
income tax only on the taxable income of individuals as defined in
division (E)(1)(b) of section 5748.01 of the Revised Code, the form
of the ballot shall be modified by stating that the tax is to be
levied on the "earned income of individuals residing in the
school district" in lieu of the "school district income of
individuals and of estates."
(2)
If the question submitted to electors proposes to renew one or more
expiring income tax levies, the ballot shall be modified by adding
the following language immediately after the name of the school
district that would impose the tax: "to renew an income tax (or
income taxes) expiring at the end of ________ (state the last year
the existing income tax or taxes may be levied)."
(3)
If the question includes a proposal under division (B)(2) of section
5748.02 of the Revised Code to reduce the rate of one or more school
district property taxes, the ballot shall state that the purpose of
the school district income tax is for current expenses, and the form
of the ballot shall be modified by adding the following language
immediately after the statement of the purpose of the proposed income
tax: ", and shall the rate of an existing tax on property,
currently levied for the purpose of current expenses at the rate of
_______ mills, be REDUCED to _______ mills for each $1 of taxable
value, which amounts to a reduction from $_______ (effective rate) to
$_______ (effective rate) for each $100,000 of the county auditor's
appraised value, that the county auditor estimates will collect
$_____ annually, the reduction continuing until any such time as the
income tax is repealed." In lieu of "for the tax" and
"against the tax," the phrases "for the issue"
and "against the issue," respectively, shall be used. If a
board of education proposes a reduction in the rates of more than one
tax, the ballot language shall be modified accordingly to express the
rates at which those taxes currently are levied and the rates to
which the taxes will be reduced.
(C)
The board of elections shall certify the results of the election to
the board of education and to the tax commissioner. If a majority of
the electors voting on the question vote in favor of it, the income
tax
,
and
the applicable provisions of Chapter 5747. of the Revised Code
,
and the reduction in the rate or rates of existing property taxes if
the question included such a reduction
shall take effect on the date specified in the resolution.
If
the question approved by the voters includes a reduction in the rate
of a school district property tax, the board of education shall not
levy the tax at a rate greater than the rate to which the tax is
reduced, unless the school district income tax is repealed in an
election under section 5748.04 of the Revised Code.
(D)
If the rate at which a property tax is levied and collected is
reduced pursuant to a question approved under this section, the tax
commissioner shall compute the percentage required to be computed for
that tax under division (D) of section 319.301 of the Revised Code
each year the rate is reduced as if the tax had been levied in the
preceding year at the rate at which it has been reduced. If the rate
of a property tax increases due to the repeal of the school district
income tax pursuant to section 5748.04 of the Revised Code, the tax
commissioner, for the first year for which the rate increases, shall
compute the percentage as if the tax in the preceding year had been
levied at the rate at which the tax was authorized to be levied prior
to any rate reduction.
Sec.
5748.04.
(A)
The question of the repeal of a school district income tax levied for
more than five years may be initiated not more than once in any
five-year period by filing with the board of elections of the
appropriate counties not later than ninety days before the general
election in any year after the year in which it is approved by the
electors a petition requesting that an election be held on the
question. The petition shall be signed by qualified electors residing
in the school district levying the income tax equal in number to ten
per cent of those voting for governor at the most recent
gubernatorial election.
The
board of elections shall determine whether the petition is valid, and
if it so determines, it shall do both of the following:
(1)
Submit the question to the electors of the district at the next
general election;
(2)
If the rate of one or more property tax levies was reduced for the
duration of the income tax levy pursuant to division (B)(2) of
section 5748.02 of the Revised Code,
before
that division's repeal by this act,
request
that the county auditor certify to the board, in the same manner as
required for a tax levy under section 5705.03 of the Revised Code, an
estimate of the levies' annual collections for the first year in
which the levies are increased, rounded to the nearest dollar, and
the levies' effective rates for the year before the proposed increase
and the levies' effective rates for the first year that the increase
applies, both of which shall be expressed in dollars, rounded to the
nearest dollar, for each one hundred thousand dollars of the county
auditor's appraised value.
The
county auditor shall certify such information to the board of
elections within ten days after receiving the board's request. If a
school district is located in more than one county, the county
auditor shall obtain from the county auditor of each other county in
which the district is located the tax valuation applicable to the
portion of the district in that county.
The
election shall be conducted, canvassed, and certified in the same
manner as regular elections for county offices in the county. Notice
of the election shall be published in a newspaper of general
circulation in the district once a week for two consecutive weeks, or
as provided in section 7.16 of the Revised Code, prior to the
election. If the board of elections operates and maintains a web
site, the board of elections shall post notice of the election on its
web site for thirty days prior to the election. The notice shall
state the time and place of the election and the question to be
submitted to the electors. The form of the ballot cast at the
election shall be as follows:
"Shall
the annual income tax of _____ per cent, currently levied on the
school district income of individuals and estates by __________
(state the name of the school district) for the purpose of __________
(state purpose of the tax), be repealed?
For
repeal of the income tax
Against
repeal of the income tax
"
(B)(1)
If the tax is imposed on taxable income as defined in division
(E)(1)(b) of section 5748.01 of the Revised Code, the form of the
ballot shall be modified by stating that the tax currently is levied
on the "earned income of individuals residing in the school
district" in lieu of the "school district income of
individuals and estates."
(2)
If the rate of one or more property tax levies was reduced for the
duration of the income tax levy pursuant to division (B)(2) of
section 5748.02 of the Revised Code,
before
that division's repeal by this act,
the
form of the ballot shall be modified by adding the following language
immediately after "repealed": ", and shall the rate of
an existing tax on property for the purpose of current expenses,
which rate was reduced for the duration of the income tax, be
INCREASED from _____ mills to _____ mills for each $1 of taxable
value which amounts to an increase from $_____ (effective rate) to
$_____ (effective rate) for each $100,000 of the county auditor's
appraised value, that the county auditor estimates will collect
$_____ annually, beginning in _____ (state the first year for which
the rate of the property tax will increase)." In lieu of "for
repeal of the income tax" and "against repeal of the income
tax," the phrases "for the issue" and "against
the issue," respectively, shall be substituted.
(3)
If the rate of more than one property tax was reduced for the
duration of the income tax, the ballot language shall be modified
accordingly to express the rates at which those taxes currently are
levied and the rates to which the taxes would be increased.
(C)
The question covered by the petition shall be submitted as a separate
proposition, but it may be printed on the same ballot with any other
proposition submitted at the same election other than the election of
officers. If a majority of the qualified electors voting on the
question vote in favor of it, the result shall be certified
immediately after the canvass by the board of elections to the board
of education of the school district and the tax commissioner, who
shall thereupon, after the current year, cease to levy the tax,
except that if notes have been issued pursuant to section 5748.05 of
the Revised Code the tax commissioner shall continue to levy and
collect under authority of the election authorizing the levy an
annual amount, rounded upward to the nearest one-fourth of one per
cent, as will be sufficient to pay the debt charges on the notes as
they fall due.
(D)
If a school district income tax repealed pursuant to this section was
approved in conjunction with a reduction in the rate of one or more
school district property taxes as provided in division (B)(2) of
section 5748.02 of the Revised Code,
before
that division's repeal by this act,
then
each such property tax may be levied after the current year at the
rate at which it could be levied prior to the reduction, subject to
section
5705.171 of the Revised Code and
any
adjustments required by the county budget commission pursuant to
Chapter 5705. of the Revised Code. Upon the repeal of a school
district income tax under this section, the board of education may
resume levying a property tax, the rate of which has been reduced
pursuant to a question approved under section 5748.02 of the Revised
Code, at the rate the board originally was authorized to levy the
tax. A reduction in the rate of a property tax under section 5748.02
of the Revised Code is a reduction in the rate at which a board of
education may levy that tax only for the period during which a school
district income tax is levied prior to any repeal pursuant to this
section. The resumption of the authority to levy the tax upon such a
repeal does not constitute a tax levied in excess of the one per cent
limitation prescribed by Section 2 of Article XII, Ohio Constitution,
or in excess of the ten-mill limitation.
(E)
This section does not apply to school district income tax levies that
are levied for five or fewer years.
Sec.
5748.09.
(A)
The board of education of a city, local, or exempted village school
district, at any time by a vote of two-thirds of all its members, may
declare by resolution that it may be necessary for the school
district to do all of the following:
(1)
Raise a specified amount of money for school district purposes by
levying an annual tax on school district income;
(2)
Levy an additional property tax in excess of the ten-mill limitation
for the purpose of providing for the necessary requirements of the
district, stating in the resolution the amount of money to be raised
each year for such purpose;
(3)
Submit the question of the school district income tax and property
tax to the electors of the district at a special election.
The
resolution shall specify whether the income that is to be subject to
the tax is taxable income of individuals and estates as defined in
divisions (E)(1)(a) and (2) of section 5748.01 of the Revised Code or
taxable income of individuals as defined in division (E)(1)(b) of
that section.
On
adoption of the resolution, the board shall certify a copy of it to
the tax commissioner and the county auditor not later than one
hundred days prior to the date of the special election at which the
board intends to propose the income tax and property tax. Not later
than ten days after receipt of the resolution, the tax commissioner,
in the same manner as required by division (A) of section 5748.02 of
the Revised Code, shall estimate the rates designated in divisions
(A)(1) and (2) of that section and certify them to the board. Not
later than ten days after receipt of the resolution, the county
auditor, in the same manner as required by section 5705.195 of the
Revised Code, shall make the calculation specified in that section
and certify it to the board.
(B)
On receipt of the tax commissioner's and county auditor's
certifications prepared under division (A) of this section, the board
of education of the city, local, or exempted village school district,
by a vote of two-thirds of all its members, may adopt a resolution
declaring that the amount of taxes that can be raised by all tax
levies the district is authorized to impose, when combined with state
and federal revenues, will be insufficient to provide an adequate
amount for the present and future requirements of the school
district, and that it is therefore necessary to levy, for a specified
number of years or for a continuing period of time, an annual tax for
school district purposes on school district income, and to levy, for
a specified number of years not exceeding ten
or for a continuing period of time
,
an additional property tax in excess of the ten-mill limitation for
the purpose of providing for the necessary requirements of the
district, and declaring that the question of the school district
income tax and property tax shall be submitted to the electors of the
school district at a special election, which shall not be earlier
than ninety days after certification of the resolution to the board
of elections, and the date of which shall be consistent with section
3501.01 of the Revised Code. The resolution shall specify all of the
following:
(1)
The purpose for which the school district income tax is to be imposed
and the rate of the tax, which shall be the rate set forth in the tax
commissioner's certification rounded to the nearest one-fourth of one
per cent;
(2)
Whether the income that is to be subject to the tax is taxable income
of individuals and estates as defined in divisions (E)(1)(a) and (2)
of section 5748.01 of the Revised Code or taxable income of
individuals as defined in division (E)(1)(b) of that section. The
specification shall be the same as the specification in the
resolution adopted and certified under division (A) of this section.
(3)
The number of years the school district income tax will be levied, or
that it will be levied for a continuing period of time;
(4)
The date on which the school district income tax shall take effect,
which shall be the first day of January of any year following the
year in which the question is submitted;
(5)
The amount of money it is necessary to raise for the purpose of
providing for the necessary requirements of the district for each
year the property tax is to be imposed;
(6)
The number of years the property tax will be levied
,
or
that it will be levied for a continuing period of time
;
(7)
The tax list upon which the property tax shall be first levied, which
may be the current year's tax list;
(8)
The amount of the average tax levy, expressed in dollars for each one
hundred thousand dollars of the county auditor's appraised value as
well as in mills for each one dollar of taxable value, estimated by
the county auditor under division (A) of this section.
(C)
A resolution adopted under division (B) of 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. Immediately after its adoption and at least
ninety days prior to the election at which the question will appear
on the ballot, the board of education shall certify a copy of the
resolution, along with copies of the county auditor's certification
and the resolution under division (A) of this section, to the board
of elections of the proper county. The board of education shall make
the arrangements for the submission of the question to the electors
of the school district, and the election shall be conducted,
canvassed, and certified in the same manner as regular elections in
the district for the election of county officers.
The
resolution shall be put before the electors as one ballot question,
with a majority vote indicating approval of the school district
income tax and the property tax. The board of elections shall publish
the notice of the election in a newspaper of general circulation in
the school district once a week for two consecutive weeks, or as
provided in section 7.16 of the Revised Code, prior to the election.
If the board of elections operates and maintains a web site, also
shall post notice of the election on its web site for thirty days
prior to the election. The notice of election shall state all of the
following:
(1)
The questions to be submitted to the electors as a single ballot
question;
(2)
The rate of the school district income tax;
(3)
The number of years the school district income tax will be levied or
that it will be levied for a continuing period of time;
(4)
The annual proceeds of the proposed property tax levy for the purpose
of providing for the necessary requirements of the district;
(5)
The number of years during which the property tax levy shall be
levied
,
or that it shall be levied for a continuing period of time
;
(6)
The estimated average additional tax rate of the property tax,
expressed in dollars for each one hundred thousand dollars of the
county auditor's appraised value as well as in mills for each one
dollar of taxable value, outside the limitation imposed by Section 2
of Article XII, Ohio Constitution, as certified by the county
auditor;
(7)
The time and place of the special election.
(D)
The form of the ballot on a question submitted to the electors under
this section shall be as follows:
"Shall
the _____ school district be authorized to do both of the following:
(1)
Impose an annual income tax of ______ (state the proposed rate of
tax) on the school district income of individuals and of estates, for
________ (state the number of years the tax would be levied, or that
it would be levied for a continuing period of time), beginning
________ (state the date the tax would first take effect), for the
purpose of ________ (state the purpose of the tax)?
(2)
Impose a property tax levy outside of the ten-mill limitation for the
purpose of providing for the necessary requirements of the district
in the sum of $__________________ (here insert annual amount the levy
is to produce), estimated by the county auditor to average
________________ mills for each $1 of taxable value, which amounts to
$________________ for each $100,000 of the county auditor's appraised
value, for ______________ (state the number of years the tax is to be
imposed
or that it will be imposed for a continuing period of time
),
commencing in __________ (first year the tax is to be levied), first
due in calendar year ____________ (first calendar year in which the
tax shall be due)?
FOR
THE INCOME TAX AND PROPERTY TAX
AGAINST
THE INCOME TAX AND PROPERTY TAX
"
If
the question submitted to electors proposes a school district income
tax only on the taxable income of individuals as defined in division
(E)(1)(b) of section 5748.01 of the Revised Code, the form of the
ballot shall be modified by stating that the tax is to be levied on
the "earned income of individuals residing in the school
district" in lieu of the "school district income of
individuals and of estates."
(E)
The board of elections promptly shall certify the results of the
election to the tax commissioner and the county auditor of the county
in which the school district is located. If a majority of the
electors voting on the question vote in favor of it:
(1)
The income tax and the applicable provisions of Chapter 5747. of the
Revised Code shall take effect on the date specified in the
resolution.
(2)
The board of education of the school district may make the additional
property tax levy necessary to raise the amount specified on the
ballot for the purpose of providing for the necessary requirements of
the district. The property tax levy shall be included in the next tax
budget that is certified to the county budget commission.
(F)(1)
After approval of a question under this section, the board of
education may anticipate a fraction of the proceeds of the school
district income tax in accordance with section 5748.05 of the Revised
Code. Any anticipation notes under this division 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.
(2)
After the approval of a question under this section and prior to the
time when the first tax collection from the property tax levy can be
made, the board of education may anticipate a fraction of the
proceeds of the levy and issue anticipation notes in an amount not
exceeding the total estimated proceeds of the levy to be collected
during the first year of the levy. Any anticipation notes under this
division 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.
(G)(1)
(G)
The
question of repeal of a school district income tax levied for more
than five years may be initiated and submitted in accordance with
section 5748.04 of the Revised Code.
(2)
A property tax levy for a continuing period of time may be reduced in
the manner provided under section 5705.261 of the Revised Code.
(H)
No board of education shall submit a question under this section to
the electors of the school district more than twice in any calendar
year. If a board submits the question twice in any calendar year, one
of the elections on the question shall be held on the date of the
general election.
(I)
If the electors of the school district approve a question under this
section, and if the last calendar year the school district income tax
is in effect and the last calendar year of collection of the property
tax are the same, the board of education of the school district may
propose to submit under this section the combined question of a
school district income tax to take effect upon the expiration of the
existing income tax and a property tax to be first collected in the
calendar year after the calendar year of last collection of the
existing property tax, and specify in the resolutions adopted under
this section that the proposed taxes would renew the existing taxes.
The form of the ballot on a question submitted to the electors under
division (I) of this section shall be as follows:
"Shall
the ________ school district be authorized to do both of the
following:
(1)
Impose an annual income tax of _______ (state the proposed rate of
tax) on the school district income of individuals and of estates to
renew an income tax expiring at the end of _______ (state the last
year the existing income tax may be levied) for _______ (state the
number of years the tax would be levied, or that it would be levied
for a continuing period of time), beginning _______ (state the date
the tax would first take effect), for the purpose of _______ (state
the purpose of the tax)?
(2)
Impose a property tax levy renewing an existing levy outside of the
ten-mill limitation for the purpose of providing for the necessary
requirements of the district in the sum of $___________________ (here
insert annual amount the levy is to produce), estimated by the county
auditor to average _________________ mills for each $1 of taxable
value, which amounts to $_________________ for each $100,000 of the
county auditor's appraised value, for _____________ (state the number
of years the tax is to be imposed
or that it will be imposed for a continuing period of time
),
commencing in ___________ (first year the tax is to be levied), first
due in calendar year ____________ (first calendar year in which the
tax shall be due)?
FOR
THE INCOME TAX AND PROPERTY TAX
AGAINST
THE INCOME TAX AND PROPERTY TAX
"
If
the question submitted to electors proposes a school district income
tax only on the taxable income of individuals as defined in division
(E)(1)(b) of section 5748.01 of the Revised Code, the form of the
ballot shall be modified by stating that the tax is to be levied on
the "earned income of individuals residing in the school
district" in lieu of the "school district income of
individuals and of estates."
(J)(1)
If the electors of the school district approve a question under this
section, and if the last calendar year the school district income tax
is in effect and the last calendar year in which the property tax is
collected are the same, the board of education of the school district
may propose to submit under this section the combined question of all
of the following:
(a)
The renewal of the school district income tax levied under this
section, to take effect upon the expiration of the existing income
tax;
(b)
The renewal of the property tax levied under this section, to be
levied beginning in the tax year after the tax year in which the
existing property tax expires;
(c)
The renewal of a property tax levied under section 5705.194 of the
Revised Code, regardless of the year it expires, to be levied
beginning in the same tax year that the tax described in division
(J)(1)(b) of this section is first levied.
If
the combined question is approved, the existing tax levied under
section 5705.194 of the Revised Code may not be levied for the first
tax year the renewal tax is levied or any following tax year.
(2)
In its resolution to be submitted to the tax commissioner and county
auditor, the board of education shall include, in addition to the
applicable requirements of division (A) of this section, a
declaration of the necessity for the renewal of the property tax
levied under section 5705.194 of the Revised Code, the purpose of the
tax as specified under that section, and the necessity of the
submission of the question of the renewal of the school district
income tax and both property taxes to the electors of the district at
a special election. Not later than ten days after receipt of the
resolution, the county auditor shall make a separate calculation and
certification with respect to the renewal tax described in division
(J)(1)(c) of this section in the same manner as required by section
5705.195 of the Revised Code.
In
its resolution adopted upon receipt of the commissioner's and county
auditor's certifications, the board of education shall include, in
addition to the applicable requirements of division (B) of this
section, a declaration that the amount of taxes that can be raised by
all tax levies the district is authorized to impose, when combined
with state and federal revenues, will be insufficient to provide an
adequate amount for the present and future requirements of the school
district, and that it is therefore necessary to renew the existing
property tax being levied in excess of the ten-mill limitation under
section 5705.194 of the Revised Code for the purpose as specified in
that section, for a specified number of years not exceeding ten
or for a continuing period of time
,
and that the question of the renewal of the school district income
tax and of both property taxes shall be submitted to the electors of
the school district at a special election as described in division
(B) of this section. With respect to the renewal tax described in
division (J)(1)(c) of this section, the resolution shall specify the
amount of money it is necessary to raise for the specified purpose
for each calendar year the millage is to be imposed, the tax year
that tax is to be first levied, and the estimated rate of that tax,
expressed in dollars for each one hundred thousand dollars of the
county auditor's appraised value as well as in mills for each one
dollar of taxable value, as certified by the county auditor.
(3)
In addition to the requirements of division (C) of this section, the
notice of election shall separately state, with respect to the
renewal tax described in division (J)(1)(c) of this section, the
annual proceeds of the proposed levy for the specified purpose; the
number of years the proposed tax will be levied
,
or that it shall be levied for a continuing period of time
;
and the estimated rate of the proposed levy, expressed in dollars for
each one hundred thousand dollars of the county auditor's appraised
value as well as in mills for each one dollar of taxable value, as
certified by the county auditor.
(4)
The form of the ballot on a question submitted to the electors under
division (J) of this section shall be identical to the form of the
ballot prescribed in division (I) of this section, except that the
following shall be added after the third paragraph and in place of
the voting box: "(3) Impose a property tax levy renewing an
existing levy outside of the ten-mill limitation for the purpose of
__________ (here insert purpose of levy as specified in section
5705.194 of the Revised Code and determined by the board of
education) in the sum of $ __________ (here insert annual amount the
levy is to produce), estimated by the county auditor to average
__________ mills for each $1 of taxable value, which amounts to
$__________ for each $100,000 of the county auditor's appraised
value, for __________ (state the number of years the tax is to be
imposed
or that it will be imposed for a continuing period of time
),
commencing in ___________ (first year the tax is to be levied), first
due in calendar year ____________ (first calendar year in which the
tax shall be due)?
FOR
THE INCOME TAX AND PROPERTY TAXES
AGAINST
THE INCOME TAX AND PROPERTY TAXES
"
If
the existing property tax being levied under section 5705.194 of the
Revised Code is scheduled to expire in a tax year different from that
of the existing property tax being levied under this section, the
form of the ballot shall be modified by adding the following
statement at the end of the paragraph prescribed in this division:
"If approved, any remaining tax years on the existing levy will
not be levied after tax year _________ (last tax year the tax will be
levied), last due in _________ (last calendar year in which the tax
shall be due)."
(5)
If a majority of the electors voting on the question submitted under
division (J) of this section vote in favor of it, the board of
education of the school district may, in addition to any other
authorization in the Revised Code and prior to the time when the
first tax collection from the renewal tax levy can be made,
anticipate a fraction of the proceeds of the renewal levy described
in division (J)(1)(c) of this section and issue anticipation notes in
an amount not exceeding the total estimated proceeds of the levy to
be collected during the first year of the levy. Any such anticipation
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.
(K)
The question of a renewal levy under division (I) or (J) of this
section shall not be placed on the ballot unless the question is
submitted on a date on which a special election may be held under
section 3501.01 of the Revised Code, except for the first Tuesday
after the first Monday in August, during the last year the existing
property tax levy described in division (J)(1)(b) of this section may
be extended on the real and public utility property tax list and
duplicate, or at any election held in the ensuing year.
The
failure by the electors to approve the question of a renewal levy
under division (I) or (J) of this section does not terminate the
authority previously granted by the electors to levy the taxes
proposed to be renewed for their previously approved duration.
(L)
If the electors of the school district approve a question under this
section, the board of education of the school district may propose to
renew any of the existing taxes as individual ballot questions in
accordance with section 5748.02 of the Revised Code, for the school
district income tax, or section 5705.194 of the Revised Code, for the
property tax or taxes.
Section
2.
That
existing sections 505.37, 505.48, 505.481, 3311.21, 3311.50, 3318.05,
3318.052, 3318.08, 3318.18, 3318.44, 3354.12, 3358.11, 5705.03,
5705.19, 5705.191, 5705.192, 5705.198, 5705.199, 5705.21, 5705.212,
5705.213, 5705.215, 5705.217, 5705.218, 5705.219, 5705.2111,
5705.2114, 5705.222, 5705.23, 5705.233, 5705.25, 5705.251, 5748.02,
5748.03, 5748.04, and 5748.09 of the Revised Code are hereby
repealed.
Section
3.
That
section 5705.261 of the Revised Code is hereby repealed.
Section
4.
The
amendment or enactment of any section of the Revised Code by this act
applies to elections held on or after the one hundredth day after the
effective date of this section, except as otherwise provided in the
amendment or enactment.
Section
5.
The
repeal by this act of section 5705.261 of the Revised Code shall take
effect one hundred days after the effective date of this section.
Section
6.
This
act shall be known as The Taxpayers Freedom Trilogy – Act One:
Discontinuing the Continuum.
Section
7.
Section
505.37 of the Revised Code is presented in this act as a composite of
the section as amended by both H.B. 315 and H.B. 496 of the 135th
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.