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As Introduced
136th
General Assembly
Regular
Session
H. B. No. 466
2025-2026
Representatives Lear, Ritter
Cosponsors: Representatives Thomas,
D., Hall, T., Dean, Fischer, Johnson, Workman, Gross
To
amend sections 511.27, 511.28, 1545.041, 1545.21, 3709.29, 5705.23,
and 5705.34 and to enact sections 511.271, 1545.212, and
5705.171
of the Revised Code
to
require certain subdivisions to obtain the approval of the body that
created the subdivision before levying a property tax.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section
1.
That
sections 511.27, 511.28, 1545.041, 1545.21, 3709.29, 5705.23, and
5705.34 be amended and sections 511.271, 1545.212, and
5705.171
of the Revised Code be enacted to read as follows:
Sec.
511.27.
(A)
To defray the expenses of the township park district and for
purchasing, appropriating, operating, maintaining, and improving
lands for parks or recreational purposes, the board of park
commissioners may levy a sufficient tax within the ten-mill
limitation, not to exceed one mill on each dollar of taxable value on
all real and personal property within the township, and on all real
and personal property within any municipal corporation that is within
the township, that was within the township at the time that the park
district was established, or the boundaries of which are coterminous
with or include the township. The levy shall be over and above all
other taxes and limitations on such property authorized by law.
(B)
Except as otherwise provided in division
(C)
(B)
of
this
section
511.271 of the Revised Code
,
the board of park commissioners, not less than ninety days before the
day of the election, 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 necessary
requirements of the district and that it is necessary to levy a tax
in excess of that limitation for the use of the district. The
resolution shall specify the information required for a resolution
adopted under division (B)(1) of section 5705.03 of the Revised Code.
Upon the adoption of the resolution, the board shall certify the
resolution to the county auditor, who shall certify to the board the
information required under division (B)(2) of that section in the
manner provided in that division. Upon receipt of that certification,
the question of levying the taxes shall be submitted to the electors
of the township and the electors of any municipal corporation that is
within the township, that was within the township at the time that
the park district was established, or the boundaries of which are
coterminous with or include the township, at a special election to be
held on whichever of the following occurs first:
(1)
The day of the next ensuing general election;
(2)
The first Tuesday after the first Monday in May of any calendar year,
except that, if a presidential primary election is held in that
calendar year, then the day of that election.
The
rate submitted to the electors at any one election shall not exceed
two mills annually upon each dollar of taxable value. If a majority
of the electors voting upon the question of the levy vote in favor of
the levy, the tax shall be levied on all real and personal property
within the township and on all real and personal property within any
municipal corporation that is within the township, that was within
the township at the time that the park district was established, or
the boundaries of which are coterminous with or include the township,
and the levy shall be over and above all other taxes and limitations
on such property authorized by law.
(C)
In any township park district that contains only unincorporated
territory, if the township board of park commissioners is appointed
by the board of township trustees, before a tax can be levied and
certified to the county auditor pursuant to section 5705.34 of the
Revised Code or before a resolution for a tax levy can be certified
to the board of elections pursuant to section 511.28 of the Revised
Code, the board of park commissioners shall receive approval for its
levy request from the board of township trustees. The board of park
commissioners shall adopt a resolution requesting the board of
township trustees to approve the levy request, stating the annual
rate of the proposed levy and the reason for the levy request. On
receiving this request, the board of township trustees shall vote on
whether to approve the request and, if a majority votes to approve
it, shall issue a resolution approving the levy at the requested
rate.
Sec.
511.271.
(A)
In any township park district that contains only unincorporated
territory, if the township board of park commissioners is appointed
by the board of township trustees, then before a tax within the
ten-mill limitation may be levied and certified to the county auditor
pursuant to section 5705.34 of the Revised Code, the board of park
commissioners shall receive approval for its levy request from the
board of township trustees. To obtain such approval, the board of
park commissioners shall adopt a resolution requesting the board of
township trustees to approve the levy request, stating the annual
rate of the proposed levy and the reason for the levy request. On
receiving this request, the board of township trustees may vote on
whether to approve the request and, if a majority votes to approve
it, shall issue a resolution approving the levy at the requested
rate.
(B)
A township board of park commissioners may not certify a tax
resolution to a county board of elections unless the board first
obtains the approval of either (1) the board of township trustees if
the township board of park commissioners is appointed by the board of
trustees, or (2) the board of township trustees of each township and
the legislative authority of each municipal corporation within which
the township park district has territory, if the township board of
park commissioners is appointed by a court of common pleas. To obtain
such approval, the township board of park commissioners shall adopt
the tax resolution and certify a copy of the resolution to the board
of trustees and legislative authority of each such township or
municipal corporation. Within thirty days following such
certification, each board of trustees or legislative authority may
adopt and certify to the township board of park commissioners a
resolution approving or disapproving certification of the tax
resolution to a county board of elections. If any board of trustees
or legislative authority does not adopt and certify such a resolution
within that period, the board of park commissioners may not certify
the tax resolution to the board of elections.
Upon
receiving such a resolution approving certification of the tax
resolution to the board of elections, the township board of park
commissioners shall certify a copy of the board of trustees' or
legislative authority's resolution to the board of elections at the
same time and in the same manner as the board of park commissioners
makes the certification to the board of elections under division
(B)(3) of section 5705.03 of the Revised Code. A board of elections
shall not submit the question of the tax to electors unless a copy of
each resolution approving certification of the levy accompanies the
tax resolution the board of park commissioners certifies to the board
of elections.
(C)
As used in this section, "tax resolution" means a
resolution adopted by a township board of park commissioners
proposing to levy a tax in excess of the ten-mill limitation under
any section of the Revised Code, including the renewal or replacement
of such a levy.
Sec.
511.28.
A
copy of any resolution for a tax levy adopted by the township board
of park commissioners as provided in section 511.27 of the Revised
Code shall be certified by the clerk of the board of park
commissioners to the board of elections of the proper county,
together with a certified copy of the resolution approving the levy,
passed by the board of township trustees if such a resolution is
required by division
(C)
(A)
of section
511.27
511.271
of
the Revised Code, and the county auditor's certification, not less
than ninety days before a general or primary election in any year.
The board of elections shall submit the proposal to the electors as
provided in section 511.27 of the Revised Code at the succeeding
general or primary election. A resolution to renew an existing levy
may 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 board of
park commissioners shall cause notice that the vote will be taken to
be published once a week for two consecutive weeks prior to the
election in a newspaper of general circulation, or as provided in
section 7.16 of the Revised Code, in the county within which the park
district is located. Additionally, if the board of elections operates
and maintains a web site, the board of elections shall post that
notice on its web site for thirty days prior to the election. The
notice shall state the purpose of the proposed levy, the levy's
estimated annual collections, the levy's annual rate or, if
applicable, the levy's effective rate, expressed in dollars for each
one hundred thousand dollars of the county auditor's appraised value
as well as the annual rate expressed in mills for each one dollar of
taxable value, the number of consecutive years during which the levy
shall be in effect, and the time and place of the election.
The
form of the ballots cast at the election shall be: "An
additional tax for the benefit of (name of township park district)
__________ for the purpose of (purpose stated in the order of the
board) __________, 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 the levy
is to run) __________
FOR
THE TAX LEVY
AGAINST
THE TAX LEVY
"
If
the levy submitted is a proposal to renew, increase, or decrease an
existing levy, the form of the ballot specified in this section shall
be changed by substituting for the words "An additional" at
the beginning of the form, the words "A renewal of a" in
the 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 rate of the existing 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 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 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)."
The
question covered by the order 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.
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.
1545.041.
(A)
Any township park district created pursuant to section 511.18 of the
Revised Code that includes park land located outside the township in
which the park district was established may be converted under the
procedures provided in this section into a park district to be
operated and maintained as provided for in this chapter, provided
that there is no existing park district created under section 1545.04
of the Revised Code in the county in which the township park district
is located. The proposed park district shall include within its
boundary all townships and municipal corporations in which lands
owned by the township park district seeking conversion are located,
and may include any other townships and municipal corporations in the
county in which the township park district is located.
(B)
Conversion of a township park district into a park district operated
and maintained under this chapter shall be initiated by a resolution
adopted by the board of park commissioners of the park district. Any
resolution initiating a conversion shall include the following:
(1)
The name of the township park district seeking conversion;
(2)
The name of the proposed park district;
(3)
An accurate description of the territory to be included in the
proposed district;
(4)
An accurate map or plat of the proposed park district.
The
The
resolution
may also include a proposed tax levy for the operation and
maintenance of the proposed park district. If such a tax levy is
proposed, the resolution shall specify the annual rate of the tax,
expressed in dollars for each one hundred thousand dollars of the
county auditor's appraised value and in mills for each dollar of
taxable value, and the number of consecutive years the levy will be
in effect. The annual rate of such a tax may not be higher than the
total combined millage of all levies then in effect for the benefit
of the township park district named in the resolution.
(C)
Upon adoption of the resolution provided for in division (B) of this
section, the board of park commissioners of the township park
district seeking conversion under this section
,
subject to section 1545.212 of the Revised Code,
shall certify the resolution to the county auditor, who shall certify
to the board the information required for a tax levy under section
5705.03 of the Revised Code, in the same manner as required under
that section.
The
board shall certify the resolution and the county auditor's
certification to the board of elections of the county in which the
park district is located no later than four p.m. of the seventy-fifth
day before the day of the election at which the question will be
voted upon. Upon certification of the resolution to the board, the
board of elections shall make the necessary arrangements to submit
the question of conversion of the township park into a park district
operated and maintained under Chapter 1545. of the Revised Code, to
the electors qualified to vote at the next primary or general
election who reside in the territory of the proposed park district.
The question shall provide for a tax levy if such a levy is specified
in the resolution.
(D)
The ballot submitted to the electors as provided in division (C) of
this section shall contain the following language:
"Shall
the _______________ (name of the township park district seeking
conversion) be converted into a park district to be operated and
maintained under Chapter 1545. of the Revised Code under the name of
_______________ (name of proposed park district), which park district
shall include the following townships and municipal corporations:
(Name
townships and municipal corporations)
Approval
of the proposed conversion will result in the termination of all
existing tax levies voted for the benefit of _______________ (name of
the township park district sought to be converted) and in the levy of
a new tax for the operation and maintenance of ______________ (name
of proposed park district), 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 the millage is to be imposed) years, commencing on the
______ (year) tax duplicate.
For
the proposed conversion
Against
the proposed conversion
"
(E)
If the proposed conversion is approved by at least a majority of the
electors voting on the proposal, the township park district that
seeks conversion shall become a park district subject to Chapter
1545. of the Revised Code effective the first day of January
following approval by the voters. The park district shall have the
name specified in the resolution, and effective the first day of
January following approval by the voters, the following shall occur:
(1)
The indebtedness of the former township park district shall be
assumed by the new park district;
(2)
All rights, assets, properties, and other interests of the former
township park district shall become vested in the new park district,
including the rights to any tax revenues previously vested in the
former township park district; provided, that all tax levies in
excess of the ten mill limitation approved for the benefit of the
former township park district shall be removed from the tax lists
after the February settlement next succeeding the conversion. Any tax
levy approved in connection with the conversion shall be certified as
provided in section 5705.25 of the Revised Code.
(3)
The members of the board of park commissioners of the former township
park district shall be the members of the board of park commissioners
of the new park district, with all the same powers and duties as if
appointed under section 1545.05 of the Revised Code. The term of each
such commissioner shall expire on the first day of January of the
year following the year in which his term would have expired under
section 511.19 of the Revised Code. Thereafter, commissioners shall
be appointed pursuant to section 1545.05 of the Revised Code.
As
used in this section, "the county auditor's appraised value"
has the same meaning as in section 5705.01 of the Revised Code.
Sec.
1545.21.
(A)
The board of park commissioners, by resolution, may submit to the
electors of the park district the question of levying taxes for the
use of the district. The resolution shall declare the necessity of
levying such taxes, shall specify the purpose for which such taxes
shall be used, the annual rate proposed, and the number of
consecutive years the rate shall be levied.
Such
Subject
to section 1545.212 of the Revised Code, the
resolution
shall be
forthwith
certified
to the board of elections in each county in which any part of such
district is located, not later than the ninetieth day before the day
of the election, and the question of the levy of taxes as provided in
such resolution shall be submitted to the electors of the district at
a special election to be held on whichever of the following occurs
first:
(1)
The day of the next general election;
(2)
The first Tuesday after the first Monday in May in any calendar year,
except that if a presidential primary election is held in that
calendar year, then the day of that election.
A
resolution to renew, renew and increase, or renew and decrease any
existing levy 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 tax list, or at any election
described in division (A)(1) or (2) of this section in the ensuing
year. Such a resolution 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 for 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.
Except
as otherwise prescribed in division (B) of this section, the ballot
shall set forth the purpose for which the taxes shall be levied, the
levy's estimated annual collections, the annual rate of levy,
expressed in mills for each 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 of such levy. If the tax is
to be placed on the current tax list, the form of the ballot shall
state that the tax will be levied in the current tax year and shall
indicate the first calendar year the tax will be due.
(B)(1)
If the resolution of the board of park commissioners provides that an
existing levy will be renewed, increased, or decreased upon the
passage of the ballot question, the form of the ballot shall be the
same as prescribed for such levies in divisions (B) and (C) of
section 5705.25 of the Revised Code.
(2)
If the resolution of the board of park commissioners provides that an
existing levy will be canceled upon the passage of the new levy, the
board shall request that the county auditor, in addition to the
information the auditor is required to certify under section 5705.03
of the Revised Code, certify the effective rate of the existing levy.
In such an instance, the ballot must include a statement that: "an
existing levy of ___ mills (stating the original levy millage) for
each $1 of taxable value, which amounts to $___ (effective rate) for
each $100,000 of the county auditor's appraised value, having ___
years remaining, will be canceled and replaced upon the passage of
this levy." In such case, the ballot may refer to the new levy
as a "replacement levy" if the new millage does not exceed
the original millage of the levy being canceled or as a "replacement
and additional levy" if the new millage exceeds the original
millage of the levy being canceled.
(C)
If a majority of the electors voting upon the question of such levy
vote in favor thereof, such taxes shall be levied and shall be in
addition to the taxes authorized by section 1545.20 of the Revised
Code, and all other taxes authorized by law. The rate submitted to
the electors at any one time shall not exceed two mills annually upon
each dollar of taxable value unless the purpose of the levy includes
providing operating revenues for one of Ohio's major metropolitan
zoos, as defined in section 4503.74 of the Revised Code, in which
case the rate shall not exceed three mills annually upon each dollar
of taxable value. When a tax levy has been authorized as provided in
this section or in section 1545.041 of the Revised Code, the board of
park commissioners may issue bonds pursuant to section 133.24 of the
Revised Code in anticipation of the collection of such levy, provided
that such bonds shall be issued only for the purpose of acquiring and
improving lands. Such levy, when collected, shall be applied in
payment of the bonds so issued and the interest thereon. The amount
of bonds so issued and outstanding at any time shall not exceed one
per cent of the total taxable value in such district. Such bonds
shall bear interest at a rate not to exceed the rate determined as
provided in section 9.95 of the Revised Code.
(D)
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.
1545.212.
The
board of park commissioners of a park district created under this
chapter may not certify a tax resolution to a county board of
elections under section 1545.041 or 1545.21 of the Revised Code
unless the board first obtains the approval of the board of county
commissioners of the county within which the park district has
territory. To obtain such approval, the board of park commissioners
shall adopt the tax resolution and shall certify a copy of the
resolution to the board of county commissioners. Within thirty days
following such certification, the board of county commissioners may
adopt and certify to the board of park commissioners a resolution
approving or disapproving certification of the tax resolution to a
county board of elections. If the board of county commissioners does
not adopt and certify such a resolution within that period, the board
of park commissioners may not certify the tax resolution to the board
of elections.
Upon
receiving such a resolution approving certification of the tax
resolution to the board of elections, the board of park commissioners
shall certify a copy of the board of county commissioners' resolution
to the board of elections at the same time and in the same manner as
the board of park commissioners makes the certification to the board
of elections under division (B)(3) of section 5705.03 of the Revised
Code. A board of elections shall not submit the question of the tax
to electors unless a copy of the board of county commissioners'
resolution approving certification of the levy accompanies the tax
resolution the board of park commissioners certifies to the board of
elections.
As
used in this section, "tax resolution" means a resolution
adopted by a board of park commissioners proposing to levy a tax in
excess of the ten-mill limitation under section 1545.041 or 1545.21
of the Revised Code, including the renewal or replacement of such a
levy.
Sec.
3709.29.
If
the estimated amount of money necessary to meet the expenses of a
general health district program will not be forthcoming to the board
of health of such district out of the district health fund because
the taxes within the ten-mill limitation will be insufficient, the
board of health shall certify the fact of such insufficiency to the
board of county commissioners of the county in which such district is
located. Such board of county commissioners is hereby ordained to be
a special taxing authority for the purposes of this section only,
and, notwithstanding any other law to the contrary, the board of
county commissioners of any county in which a general health district
is located is the taxing authority for such special levy outside the
ten-mill limitation. The board of county commissioners
shall
may
thereupon,
in the year preceding that in which such health program will be
effective, by vote of two-thirds of all the members of that body,
declare by resolution that the amount of taxes which may be raised
within the ten-mill limitation will be insufficient to provide an
adequate amount for the necessary requirements of such district
within the county, and that it is necessary to levy a tax in excess
of such limitation in order to provide the board of health with
sufficient funds to carry out such health program. Such resolution
shall be filed with the board of elections not later than four p.m.
of the ninetieth day before the day of election.
Such
resolution shall specify the amount of increase in rate which it is
necessary to levy and the number of years during which such increase
shall be in effect, which shall not be for a longer period than ten
years.
The
resolution shall conform to section 5705.191 of the Revised Code and
be certified and submitted in the manner provided in section 5705.25
of the Revised Code, provided that the proposal shall be placed on
the ballot at the next primary or general election occurring more
than ninety days after the resolution is filed with the board of
elections.
Sec.
5705.171.
(A)
As used in this section:
(1)
"Qualifying subdivision" means a taxing unit, created by
one or more member authorities, with a taxing authority or other
governing authority any member of which is not required to be an
elected local official. "Qualifying subdivision" does not
include a township park district created under section 511.18 of the
Revised Code or a park district created under Chapter 1545. of the
Revised Code.
(2)
"Elected local official" means a member of a board of
township trustees, a board of county commissioners, a legislative
authority of a municipal corporation, a board of education of a city,
local, or exempted village school district, or an educational service
center governing board, or any other township, county, or municipal
official serving in an elected office.
(3)
"Member authority" means the board of commissioners of a
county, the board of trustees of a township, the legislative
authority of a municipal corporation, the board of education of a
city, local, or exempted village school district, or the educational
service center governing board that either created or joined a
qualifying subdivision and remains a member thereof or has territory
therein.
(4)
"Tax resolution" means a resolution or ordinance adopted by
a taxing authority or other governing authority proposing to levy a
tax in excess of the ten-mill limitation under any section of the
Revised Code, including the renewal or replacement of such a levy. A
"tax resolution" does not include such a resolution adopted
under section 3709.29 or 5705.23 of the Revised Code or division (B)
of section 306.49 of the Revised Code.
(B)
Before the taxing authority or other governing authority of a
qualifying subdivision certifies a tax resolution to a county board
of elections, the authority must first obtain the approval of each
member authority of the qualifying subdivision. To obtain such
approval, the taxing or governing authority of the qualifying
subdivision shall adopt the tax resolution and shall certify a copy
of the resolution to each such member authority. Within thirty days
following such certification, the member authority may adopt and
certify to the taxing authority or governing authority a resolution
approving or disapproving certification of the tax resolution to the
county board of elections. If any member authority does not adopt and
certify such a resolution within that period, the taxing authority or
governing authority may not certify the tax resolution to the board
of elections.
Upon
receiving such a resolution approving certification of the tax
resolution to the board of elections, the taxing authority or
governing authority shall certify a copy of the member authority's
resolution to the board of elections at the same time and in the same
manner as the authority makes the certification to the board under
division (B)(3) of section 5705.03 of the Revised Code. A board of
elections shall not submit the question of the tax to electors unless
a copy of the member authority's resolution approving certification
of the levy accompanies the tax resolution the taxing authority or
governing authority certifies to the board of elections.
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
to
the
taxing authority of the political subdivision to whose jurisdiction
the board is subject
,
.
After receiving such a resolution, the taxing authority may submit
the question
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
may
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
may
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
A
resolution
,
if
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.
5705.34.
When
the budget commission has completed its work with respect to a tax
budget or other information required to be provided under section
5705.281 of the Revised Code, it shall certify its action to the
taxing authority, together with an estimate by the county auditor of
the rate of each tax necessary to be levied by the taxing authority
within its subdivision, taxing unit, or, in the case of a qualifying
library levy, within the library district or association library
district, and what part thereof is in excess of, and what part
within, the ten-mill tax limitation. The certification shall also
indicate the date on which each tax levied by the taxing authority
will expire.
If
a taxing authority levies a tax for a fixed sum of money or to pay
debt charges for the tax year for which the tax budget is prepared,
and a payment on account of that tax is payable to the taxing
authority for the tax year under section 5709.92 or 5709.93 of the
Revised Code, the county auditor, when estimating the rate at which
the tax shall be levied in the current year, shall estimate the rate
necessary to raise the required sum less the estimated amount of any
such payments made for the tax year to a taxing unit for fixed-sum
levies under those sections. The estimated rate shall be the rate of
the levy that the budget commission certifies with its action under
this section.
Each
taxing authority, by ordinance or resolution, shall authorize the
necessary tax levies and certify them to the county auditor before
the first day of October in each year, or at such later date as is
approved by the tax commissioner, except that the certification by
the legislative authority of the city of Cincinnati or by a board of
education shall be made by the first day of April or at such later
date as is approved by the commissioner
,
and except that a
.
A
township
board of park commissioners that is appointed by the board of
township trustees and oversees a township park district that contains
only unincorporated territory
shall
may
authorize
only those taxes
within
the ten-mill limitation
approved
by, and only at the rate approved by, the board of township trustees
as required by division
(C)
(A)
of section
511.27
511.271
of
the Revised Code. If the levying of a tax to be placed on the
duplicate of the current year is approved by electors
under sections 5705.01 to 5705.47 of the Revised Code
;
if the rate of a school district tax is increased due to the repeal
of a school district income tax and property tax rate reduction at an
election held pursuant to section 5748.04 of the Revised Code; or if
refunding bonds to refund all or a part of the principal of bonds
payable from a tax levy for the ensuing fiscal year are issued or
sold and in the process of delivery, the budget commission shall
reconsider and revise its action on the budget of the subdivision or
school library district for whose benefit the tax is to be levied
after the returns of such election are fully canvassed, or after the
issuance or sale of such refunding bonds is certified to it.
Section
2.
That
existing sections 511.27, 511.28, 1545.041, 1545.21, 3709.29,
5705.23, and 5705.34 of the Revised Code are hereby repealed.
Section
3.
The
amendment or enactment by this act of sections 511.27, 511.271,
511.28, 1545.041, 1545.21, 1545.212, 3709.29, 5705.171, 5705.23, and
5705.34 of the Revised Code applies to a resolution or ordinance
adopted by a taxing authority or other governing authority proposing
to levy a tax in excess of the ten-mill limitation under any section
of the Revised Code adopted on or after the effective date of this
section.