Bill Title: To authorize subdivisions to levy a fixed-sum emergency property tax for police, fire, or emergency medical services purposes.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2014-05-27 - To Ways and Means
[HB571 Detail]Download: Ohio-2013-HB571-Introduced.html
As Introduced
130th General Assembly | Regular Session | 2013-2014 |
| |
Cosponsor:
Representative Hagan, R.
A BILL
| To amend sections 9.65, 319.301, 505.43, 505.51, | 1 |
|
742.33, 742.34, and 5705.26 and to enact section | 2 |
|
5705.73 of the Revised Code to authorize | 3 |
|
subdivisions to levy a fixed-sum emergency | 4 |
|
property tax for police, fire, or emergency | 5 |
|
medical services purposes. | 6 |
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 9.65, 319.301, 505.43, 505.51, | 7 |
742.33, 742.34, and 5705.26 be amended and section 5705.73 of the | 8 |
Revised Code be enacted to read as follows: | 9 |
Sec. 9.65. (A) A board of township trustees, a board of fire | 10 |
district trustees of a joint fire district, or the legislative | 11 |
authority of a municipal corporation may establish, by resolution | 12 |
or ordinance, as appropriate, an annuity program for the volunteer | 13 |
fire fighters serving the political subdivision, including those | 14 |
affiliated with a private entity that provides fire-fighting or | 15 |
emergency medical services. The program may permit the board or | 16 |
the legislative authority to contract for, purchase, or otherwise | 17 |
procure from an insurer or insurers licensed to do business by | 18 |
this state an annuity for such fire fighters. The program may also | 19 |
permit the board or the legislative authority at any time to | 20 |
cancel or otherwise terminate an annuity with any particular | 21 |
insurer or insurers. The board or the legislative authority may | 22 |
pay all or any portion of the cost, premium, or charge of the | 23 |
annuity. The board or the legislative authority may create a fund | 24 |
in the treasury of the township, the joint fire district, or the | 25 |
municipal corporation, as appropriate, for the annuity program. | 26 |
The resolution or ordinance creating the program shall include a | 27 |
plan to assure the proper administration and operation of the | 28 |
program. The plan shall include, but not be limited to, all of the | 29 |
following: | 30 |
(1) The requirements a person must meet in order to be | 31 |
eligible to participate in the program; | 32 |
(2) The requirements an eligible person must meet annually in | 33 |
order to participate in the program; | 34 |
(3) A requirement that an audit of the accounts, financial | 35 |
reports, records, and files pertaining to the program be performed | 36 |
in the same manner and with the same frequency that an audit of a | 37 |
public office is performed under section 117.11 of the Revised | 38 |
Code. The audit required under division (A)(3) of this section | 39 |
shall be in addition to and separate from any audit of a township, | 40 |
joint fire district, or municipal corporation required under | 41 |
section 117.11 of the Revised Code but may be performed at the | 42 |
same time as such an audit. | 43 |
(4) Provisions for termination of the program. | 44 |
(B) A political subdivision that has established an annuity | 45 |
program under division (A) of this section may appropriate general | 46 |
revenue fund moneys of the political subdivision not appropriated | 47 |
for any other purpose to the annuity program and may use moneys | 48 |
raised under section 505.37, 505.371,
or 505.39, or 5705.73 or | 49 |
under division (I) or (U) of section 5705.19 of the Revised Code | 50 |
for the annuity program. Income from the investment of moneys in | 51 |
any fund established in the treasury of a political subdivision | 52 |
for the annuity program shall be paid into the annuity fund. | 53 |
(C) As used in this section: | 54 |
(1) "Volunteer fire fighter" means a person who performs | 55 |
service as a fire fighter, or who performs emergency medical | 56 |
service, on a less than full-time basis for a political | 57 |
subdivision. | 58 |
(2) "Political subdivision" means a municipal corporation, a | 59 |
township, a township fire district, or a joint fire district. | 60 |
Sec. 319.301. (A) The reductions required by division (D) of | 61 |
this section do not apply to any of the following: | 62 |
(1) Taxes levied at whatever rate is required to produce a | 63 |
specified amount of tax money, including a tax levied under | 64 |
section 5705.199, 5705.211, 5705.73, or 5748.09 of the Revised | 65 |
Code, or an amount to pay debt charges; | 66 |
(2) Taxes levied within the one per cent limitation imposed | 67 |
by Section 2 of Article XII, Ohio Constitution; | 68 |
(3) Taxes provided for by the charter of a municipal | 69 |
corporation. | 70 |
(B) As used in this section: | 71 |
(1) "Real property" includes real property owned by a | 72 |
railroad. | 73 |
(2) "Carryover property" means all real property on the | 74 |
current year's tax list except: | 75 |
(a) Land and improvements that were not taxed by the district | 76 |
in both the preceding year and the current year; | 77 |
(b) Land and improvements that were not in the same class in | 78 |
both the preceding year and the current year. | 79 |
(3) "Effective tax rate" means with respect to each class of | 80 |
property: | 81 |
(a) The sum of the total taxes that would have been charged | 82 |
and payable for current expenses against real property in that | 83 |
class if each of the district's taxes were reduced for the current | 84 |
year under division (D)(1) of this section without regard to the | 85 |
application of division (E)(3) of this section divided by | 86 |
(b) The taxable value of all real property in that class. | 87 |
(4) "Taxes charged and payable" means the taxes charged and | 88 |
payable prior to any reduction required by section 319.302 of the | 89 |
Revised Code. | 90 |
(C) The tax commissioner shall make the determinations | 91 |
required by this section each year, without regard to whether a | 92 |
taxing district has territory in a county to which section 5715.24 | 93 |
of the Revised Code applies for that year. Separate determinations | 94 |
shall be made for each of the two classes established pursuant to | 95 |
section 5713.041 of the Revised Code. | 96 |
(D) With respect to each tax authorized to be levied by each | 97 |
taxing district, the tax commissioner, annually, shall do both of | 98 |
the following: | 99 |
(1) Determine by what percentage, if any, the sums levied by | 100 |
such tax against the carryover property in each class would have | 101 |
to be reduced for the tax to levy the same number of dollars | 102 |
against such property in that class in the current year as were | 103 |
charged against such property by such tax in the preceding year | 104 |
subsequent to the reduction made under this section but before the | 105 |
reduction made under section 319.302 of the Revised Code. In the | 106 |
case of a tax levied for the first time that is not a renewal of | 107 |
an existing tax, the commissioner shall determine by what | 108 |
percentage the sums that would otherwise be levied by such tax | 109 |
against carryover property in each class would have to be reduced | 110 |
to equal the amount that would have been levied if the full rate | 111 |
thereof had been imposed against the total taxable value of such | 112 |
property in the preceding tax year. A tax or portion of a tax that | 113 |
is designated a replacement levy under section 5705.192 of the | 114 |
Revised Code is not a renewal of an existing tax for purposes of | 115 |
this division. | 116 |
(2) Certify each percentage determined in division (D)(1) of | 117 |
this section, as adjusted under division (E) of this section, and | 118 |
the class of property to which that percentage applies to the | 119 |
auditor of each county in which the district has territory. The | 120 |
auditor, after complying with section 319.30 of the Revised Code, | 121 |
shall reduce the sum to be levied by such tax against each parcel | 122 |
of real property in the district by the percentage so certified | 123 |
for its class. Certification shall be made by the first day of | 124 |
September except in the case of a tax levied for the first time, | 125 |
in which case certification shall be made within fifteen days of | 126 |
the date the county auditor submits the information necessary to | 127 |
make the required determination. | 128 |
(E)(1) As used in division (E)(2) of this section, "pre-1982 | 129 |
joint vocational taxes" means, with respect to a class of | 130 |
property, the difference between the following amounts: | 131 |
(a) The taxes charged and payable in tax year 1981 against | 132 |
the property in that class for the current expenses of the joint | 133 |
vocational school district of which the school district is a part | 134 |
after making all reductions under this section; | 135 |
(b) The following percentage of the taxable value of all real | 136 |
property in that class: | 137 |
(i) In 1987, five one-hundredths of one per cent; | 138 |
(ii) In 1988, one-tenth of one per cent; | 139 |
(iii) In 1989, fifteen one-hundredths of one per cent; | 140 |
(iv) In 1990 and each subsequent year, two-tenths of one per | 141 |
cent. | 142 |
If the amount in division (E)(1)(b) of this section exceeds | 143 |
the amount in division (E)(1)(a) of this section, the pre-1982 | 144 |
joint vocational taxes shall be zero. | 145 |
As used in divisions (E)(2) and (3) of this section, "taxes | 146 |
charged and payable" has the same meaning as in division (B)(4) of | 147 |
this section and excludes any tax charged and payable in 1985 or | 148 |
thereafter under sections 5705.194 to 5705.197 or section | 149 |
5705.199, 5705.213, 5705.219, or 5748.09 of the Revised Code. | 150 |
(2) If in the case of a school district other than a joint | 151 |
vocational or cooperative education school district any percentage | 152 |
required to be used in division (D)(2) of this section for either | 153 |
class of property could cause the total taxes charged and payable | 154 |
for current expenses to be less than two per cent of the taxable | 155 |
value of all real property in that class that is subject to | 156 |
taxation by the district, the commissioner shall determine what | 157 |
percentages would cause the district's total taxes charged and | 158 |
payable for current expenses against that class, after all | 159 |
reductions that would otherwise be made under this section, to | 160 |
equal, when combined with the pre-1982 joint vocational taxes | 161 |
against that class, the lesser of the following: | 162 |
(a) The sum of the rates at which those taxes are authorized | 163 |
to be levied; | 164 |
(b) Two per cent of the taxable value of the property in that | 165 |
class. The auditor shall use such percentages in making the | 166 |
reduction required by this section for that class. | 167 |
(3)(a) If in the case of a joint vocational school district | 168 |
any percentage required to be used in division (D)(2) of this | 169 |
section for either class of property could cause the total taxes | 170 |
charged and payable for current expenses for that class to be less | 171 |
than the designated amount, the commissioner shall determine what | 172 |
percentages would cause the district's total taxes charged and | 173 |
payable for current expenses for that class, after all reductions | 174 |
that would otherwise be made under this section, to equal the | 175 |
designated amount. The auditor shall use such percentages in | 176 |
making the reductions required by this section for that class. | 177 |
(b) As used in division (E)(3)(a) of this section, the | 178 |
designated amount shall equal the taxable value of all real | 179 |
property in the class that is subject to taxation by the district | 180 |
times the lesser of the following: | 181 |
(i) Two-tenths of one per cent; | 182 |
(ii) The district's effective rate plus the following | 183 |
percentage for the year indicated: | 184 |
|
WHEN COMPUTING THE |
|
ADD THE FOLLOWING |
|
185 |
|
TAXES CHARGED FOR |
|
PERCENTAGE: |
|
186 |
|
1987 |
|
0.025% |
|
187 |
|
1988 |
|
0.05% |
|
188 |
|
1989 |
|
0.075% |
|
189 |
|
1990 |
|
0.1% |
|
190 |
|
1991 |
|
0.125% |
|
191 |
|
1992 |
|
0.15% |
|
192 |
|
1993 |
|
0.175% |
|
193 |
|
1994 and thereafter |
|
0.2% |
|
194 |
(F) No reduction shall be made under this section in the rate | 195 |
at which any tax is levied. | 196 |
(G) The commissioner may order a county auditor to furnish | 197 |
any information the commissioner needs to make the determinations | 198 |
required under division (D) or (E) of this section, and the | 199 |
auditor shall supply the information in the form and by the date | 200 |
specified in the order. If the auditor fails to comply with an | 201 |
order issued under this division, except for good cause as | 202 |
determined by the commissioner, the commissioner shall withhold | 203 |
from such county or taxing district therein fifty per cent of | 204 |
state revenues to local governments pursuant to section 5747.50 of | 205 |
the Revised Code or shall direct the department of education to | 206 |
withhold therefrom fifty per cent of state revenues to school | 207 |
districts pursuant to Chapter 3317. of the Revised Code. The | 208 |
commissioner shall withhold the distribution of such revenues | 209 |
until the county auditor has complied with this division, and the | 210 |
department shall withhold the distribution of such revenues until | 211 |
the commissioner has notified the department that the county | 212 |
auditor has complied with this division. | 213 |
(H) If the commissioner is unable to certify a tax reduction | 214 |
factor for either class of property in a taxing district located | 215 |
in more than one county by the last day of November because | 216 |
information required under division (G) of this section is | 217 |
unavailable, the commissioner may compute and certify an estimated | 218 |
tax reduction factor for that district for that class. The | 219 |
estimated factor shall be based upon an estimate of the | 220 |
unavailable information. Upon receipt of the actual information | 221 |
for a taxing district that received an estimated tax reduction | 222 |
factor, the commissioner shall compute the actual tax reduction | 223 |
factor and use that factor to compute the taxes that should have | 224 |
been charged and payable against each parcel of property for the | 225 |
year for which the estimated reduction factor was used. The amount | 226 |
by which the estimated factor resulted in an overpayment or | 227 |
underpayment in taxes on any parcel shall be added to or | 228 |
subtracted from the amount due on that parcel in the ensuing tax | 229 |
year. | 230 |
A percentage or a tax reduction factor determined or computed | 231 |
by the commissioner under this section shall be used solely for | 232 |
the purpose of reducing the sums to be levied by the tax to which | 233 |
it applies for the year for which it was determined or computed. | 234 |
It shall not be used in making any tax computations for any | 235 |
ensuing tax year. | 236 |
(I) In making the determinations under division (D)(1) of | 237 |
this section, the tax commissioner shall take account of changes | 238 |
in the taxable value of carryover property resulting from | 239 |
complaints filed under section 5715.19 of the Revised Code for | 240 |
determinations made for the tax year in which such changes are | 241 |
reported to the commissioner. Such changes shall be reported to | 242 |
the commissioner on the first abstract of real property filed with | 243 |
the commissioner under section 5715.23 of the Revised Code | 244 |
following the date on which the complaint is finally determined by | 245 |
the board of revision or by a court or other authority with | 246 |
jurisdiction on appeal. The tax commissioner shall account for | 247 |
such changes in making the determinations only for the tax year in | 248 |
which the change in valuation is reported. Such a valuation change | 249 |
shall not be used to recompute the percentages determined under | 250 |
division (D)(1) of this section for any prior tax year. | 251 |
Sec. 505.43. In order to obtain police protection, or to | 252 |
obtain additional police protection, any township may enter into a | 253 |
contract with one or more townships, municipal corporations, park | 254 |
districts created pursuant to section 511.18 or 1545.01 of the | 255 |
Revised Code, county sheriffs, joint police districts, or with a | 256 |
governmental entity of an adjoining state upon any terms that are | 257 |
agreed to by them, for services of police departments or use of | 258 |
police equipment, or the interchange of the service of police | 259 |
departments or use of police equipment within the several | 260 |
territories of the contracting subdivisions, if the contract is | 261 |
first authorized by respective boards of township trustees or | 262 |
other legislative bodies. The cost of the contract may be paid for | 263 |
from the township general fund or from funds received pursuant to | 264 |
the passage of a levy authorized pursuant to division (J) of | 265 |
section 5705.19 and section 5705.25 or section 5705.73 of the | 266 |
Revised Code. | 267 |
Chapter 2744. of the Revised Code, insofar as it is | 268 |
applicable to the operation of police departments, applies to the | 269 |
contracting political subdivisions and police department members | 270 |
when the members are rendering service outside their own | 271 |
subdivision pursuant to the contract. | 272 |
Police department members acting outside the subdivision in | 273 |
which they are employed may participate in any pension or | 274 |
indemnity fund established by their employer to the same extent as | 275 |
while acting within the employing subdivision, and are entitled to | 276 |
all the rights and benefits of Chapter 4123. of the Revised Code, | 277 |
to the same extent as while performing service within the | 278 |
subdivision. | 279 |
The contract may provide for a fixed annual charge to be paid | 280 |
at the times agreed upon and stipulated in the contract. | 281 |
Sec. 505.51. (A) In the case of a township police district, | 282 |
the board of trustees of the township police district may levy a | 283 |
tax upon all of the taxable property in the township police | 284 |
district pursuant to sections 5705.19 and 5705.25 or section | 285 |
5705.73 of the Revised Code to defray all or a portion of expenses | 286 |
of the township police district in providing police protection. | 287 |
(B) In the case of a joint police district, the joint police | 288 |
district board may levy a tax upon all of the taxable property in | 289 |
the joint police district pursuant to sections 5705.19 and 5705.25 | 290 |
or section 5705.73 of the Revised Code to defray all or a portion | 291 |
of expenses of the joint police district in providing police | 292 |
protection. | 293 |
Sec. 742.33. (A) Each employer shall pay monthly, on such | 294 |
dates as the board of trustees of the Ohio police and fire pension | 295 |
fund requires, from its general fund, or from a levy imposed | 296 |
pursuant to division (J) or (W) of section 5705.19 or section | 297 |
5705.73 of the Revised Code, to the fund an amount known as the | 298 |
"police officer employers' contribution," which shall be nineteen | 299 |
and one-half per cent of the salaries as defined in division (L) | 300 |
of section 742.01 of the Revised Code of the members of the police | 301 |
department of the employer. | 302 |
(B) The taxing authority of each municipal corporation in | 303 |
which there was a police relief and pension fund on October 1, | 304 |
1965, shall annually, in the manner provided for making other | 305 |
municipal levies and in addition to all other levies authorized by | 306 |
law, levy a tax of three-tenths of one mill upon all the real and | 307 |
personal property as listed for taxation in the municipal | 308 |
corporation for the purpose of paying the police officer | 309 |
employers' contribution and the municipal corporation's accrued | 310 |
liability for its former police relief and pension fund and | 311 |
interest thereon, and of defraying the current operating expenses | 312 |
of the municipal corporation. The annual revenues derived from the | 313 |
tax shall be used in the following order: | 314 |
(1) First, to pay the current police officer employers' | 315 |
contribution and any interest related thereto; | 316 |
(2) Second, to pay any accrued liability chargeable to the | 317 |
municipal corporation during the current calendar year for its | 318 |
former police relief and pension fund and any interest related | 319 |
thereto; | 320 |
(3) Third, to defray the current operating expenses of the | 321 |
municipal corporation. | 322 |
Sec. 742.34. (A) Each employer shall pay monthly, on such | 323 |
dates as the board of trustees of the Ohio police and fire pension | 324 |
fund requires, from its general fund, or from a levy imposed | 325 |
pursuant to division (I) or (W) of section 5705.19 or section | 326 |
5705.73 of the Revised Code, to the fund an amount known as the | 327 |
"firefighter employers' contribution," which shall be twenty-four | 328 |
per cent of the salaries as defined in division (L) of section | 329 |
742.01 of the Revised Code of the members of the fire department | 330 |
of the employer. | 331 |
(B) The taxing authority of each municipal corporation in | 332 |
which there was a firemen's relief and pension fund on October 1, | 333 |
1965, shall annually, in the manner provided for making other | 334 |
municipal levies and in addition to all other levies authorized by | 335 |
law, levy a tax of three-tenths of one mill upon all the real and | 336 |
personal property as listed for taxation in the municipal | 337 |
corporation for the purpose of paying the firefighter employers' | 338 |
contribution and the municipal corporation's accrued liability for | 339 |
its former firemen's relief and pension fund and interest thereon, | 340 |
and of defraying the current operating expenses of the municipal | 341 |
corporation. The annual revenues derived from the tax shall be | 342 |
used in the following order: | 343 |
(1) First, to pay the current firefighter employers' | 344 |
contribution and any interest related thereto; | 345 |
(2) Second, to pay any accrued liability chargeable to the | 346 |
municipal corporation during the current calendar year for its | 347 |
former firemen's relief and pension fund and any interest related | 348 |
thereto; | 349 |
(3) Third, to defray the current operating expenses of the | 350 |
municipal corporation. | 351 |
Sec. 5705.26. Except as otherwise provided in section | 352 |
5705.191 of the Revised Code, if the majority of the electors | 353 |
voting on a levy authorized by sections 5705.19 to 5705.25 and | 354 |
section 5705.73 of the Revised Code vote in favor of such levy at | 355 |
such election, the taxing authority of the subdivision may levy a | 356 |
tax within the subdivision or, in the case of a qualifying library | 357 |
levy, within the library district or association library district, | 358 |
at the additional rate in excess of the ten-mill limitation during | 359 |
the period and for the purpose stated in the resolution, or at any | 360 |
less rate, or for any of said years or purposes; provided that | 361 |
levies for payment of debt charges shall not exceed the amount | 362 |
necessary for such charges on the indebtedness mentioned in the | 363 |
resolution. If such levy is for the payment of charges on debts | 364 |
incurred prior to January 1, 1935, in excess of the ten-mill | 365 |
limitation but within the fifteen-mill limitation, the taxing | 366 |
authority of said subdivision shall levy in excess of the ten-mill | 367 |
limitation such tax if a majority of the electors voting on the | 368 |
levy vote in favor thereof. | 369 |
Sec. 5705.73. The taxing authority of a subdivision, except | 370 |
for a city, local, exempted village, cooperative education, or | 371 |
joint vocational school district or a county school financing | 372 |
district, by a vote of two-thirds of all the members of the taxing | 373 |
authority, at any time may declare by resolution that the revenue | 374 |
that will be raised by all tax levies that the subdivision is | 375 |
authorized to impose will be insufficient to provide for the | 376 |
emergency requirements of the subdivision or to avoid an operating | 377 |
deficit, and that it is therefore necessary to levy a tax in | 378 |
excess of the ten-mill limitation. The resolution shall be | 379 |
confined to one of the purposes described in division (I), (J), | 380 |
(U), or (JJ) of section 5705.19 of the Revised Code and shall | 381 |
specify that purpose. | 382 |
If the levy is proposed to renew all or a portion of the | 383 |
proceeds derived from one or more existing levies imposed pursuant | 384 |
to this section, it shall be called a renewal levy and shall be so | 385 |
designated on the ballot. If two or more existing levies are to be | 386 |
included in a single renewal levy but are not scheduled to expire | 387 |
in the same year, the resolution shall specify that the existing | 388 |
levies to be renewed shall not be levied after the year preceding | 389 |
the year in which the renewal levy is first imposed. If the | 390 |
original purpose of any one or more existing levies that are to be | 391 |
in any single renewal levy was to provide for emergency | 392 |
requirements or to avoid an operating deficit, the purpose of the | 393 |
renewal levy may be either to avoid an operating deficit or to | 394 |
provide for the emergency requirements. | 395 |
The resolution shall specify the amount of money it is | 396 |
necessary to raise for the specified purpose for each year the | 397 |
millage is to be imposed; if a renewal levy, whether the levy is | 398 |
to renew all, or a portion of, the proceeds derived from one or | 399 |
more existing levies; and the number of years in which the millage | 400 |
is to be in effect, which may include a levy upon the current | 401 |
year's tax list. The number of years may be any number not | 402 |
exceeding five. | 403 |
The resolution shall go into immediate effect upon its | 404 |
passage, and no publication of the resolution shall be necessary | 405 |
other than that provided for in the notice of election. A copy of | 406 |
the resolution shall immediately after its adoption be certified | 407 |
to the county auditor of the proper county or counties. Within | 408 |
five days after the resolution is certified to the county auditor, | 409 |
the auditor shall calculate and certify to the taxing authority | 410 |
the annual levy, expressed in dollars and cents for each one | 411 |
hundred dollars of valuation and in mills for each one dollar of | 412 |
valuation, throughout the life of the levy that will be required | 413 |
to produce the annual amount set forth in the resolution assuming | 414 |
that the amount of the tax list of the subdivision remains | 415 |
throughout the life of the levy the same as the amount of the tax | 416 |
list for the current year, and if this is not determined, the | 417 |
estimated amount submitted by the auditor to the county budget | 418 |
commission. | 419 |
Upon receiving the certification from the county auditor, if | 420 |
the taxing authority desires to proceed with the submission of the | 421 |
question it shall, not less than ninety days before the day of the | 422 |
election, certify its resolution to the board of elections, | 423 |
together with the amount of the average tax levy, expressed in | 424 |
dollars and cents for each one hundred dollars of valuation and in | 425 |
mills for each one dollar of valuation, estimated by the auditor, | 426 |
and the number of years the levy is to run. The board of elections | 427 |
shall prepare the ballots and make other necessary arrangements | 428 |
for the submission of the question to the voters of the | 429 |
subdivision. | 430 |
The question may be submitted to electors at a general | 431 |
election or a special election held on a date consistent with | 432 |
section 3501.01 of the Revised Code. | 433 |
The form of the ballot to be used at the election shall be as | 434 |
follows: | 435 |
"Shall a levy be imposed by the . . . . . . . . . . (name of | 436 |
subdivision) for the purpose of . . . . . . . . . . (purpose of | 437 |
levy) in the sum of . . . . . . . . . . (annual amount the levy is | 438 |
to produce) and a levy of taxes to be made outside of the ten-mill | 439 |
limitation estimated by the county auditor to average . . . . . . | 440 |
. . . . (number of mills) mills for each one dollar of valuation, | 441 |
which amounts to . . . . . . . . . . (rate expressed in dollars | 442 |
and cents) for each one hundred dollars of valuation, for a period | 443 |
of . . . . . . . . . . (the number of years the millage is to be | 444 |
imposed) years? | 445 |
The purpose for which the tax is to be levied shall be | 448 |
printed in the space indicated, in boldface type of at least twice | 449 |
the size of the type immediately surrounding it. | 450 |
If the tax is to be placed on the current tax list, the form | 451 |
of the ballot shall be modified by adding, after "years," the | 452 |
phrase ", commencing in . . . . . . . . . . (first year the tax is | 453 |
to be levied), first due in calendar year . . . . . . . . . . | 454 |
(first calendar year in which the tax shall be due)." | 455 |
If the levy submitted is a proposal to renew all or a portion | 456 |
of an existing levy, the form of the ballot specified in this | 457 |
section may be changed by adding the following at the beginning of | 458 |
the form, after the words "shall a levy": | 459 |
(A) "Renewing an existing levy" in the case of a proposal to | 460 |
renew an existing levy in the same amount; | 461 |
(B) "Renewing . . . . . . . . . . dollars and providing an | 462 |
increase of . . . . . . . . . . dollars" in the case of an | 463 |
increase; | 464 |
(C) "Renewing part of an existing levy, being a reduction of | 465 |
. . . . . . . . . . dollars" in the case of a renewal of only part | 466 |
of an existing levy. | 467 |
If the levy submitted is a proposal to renew all or a portion | 468 |
of more than one existing levy, the form of the ballot may be | 469 |
changed in any of the manners provided in division (A), (B), or | 470 |
(C) of this section, or any combination of those manners, as | 471 |
appropriate, so long as the form of the ballot reflects the number | 472 |
of levies to be renewed, whether the amount of any of the levies | 473 |
will be increased or decreased, the amount of any such increase or | 474 |
decrease for each levy, and that none of the existing levies to be | 475 |
renewed will be levied after the year preceding the year in which | 476 |
the renewal levy is first imposed. The form of the ballot shall be | 477 |
changed by adding the following statement after "for a period of . | 478 |
. . . . . . . . years?" and before "For the Tax Levy" and "Against | 479 |
the Tax Levy": | 480 |
"If approved, any remaining tax years on any of the above . . | 481 |
. . . . . . . . (the number of existing levies) existing levies | 482 |
will not be collected after . . . . . . . . . . (the current tax | 483 |
year or, if not the current tax year, the applicable tax year)." | 484 |
After the approval of the levy and before the first tax | 485 |
collection from the levy can be made, the taxing authority may | 486 |
anticipate a fraction of the proceeds of the levy and issue | 487 |
anticipation notes in an amount not exceeding the total estimated | 488 |
proceeds of the levy to be collected during the first year of the | 489 |
levy. | 490 |
The notes shall be issued as provided in section 133.24 of | 491 |
the Revised Code, shall have principal payments during each year | 492 |
after the year of their issuance over a period not to exceed five | 493 |
years, and may have principal payments in the year of their | 494 |
issuance. | 495 |
Section 2. That existing sections 9.65, 319.301, 505.43, | 497 |
505.51, 742.33, 742.34, and 5705.26 of the Revised Code are hereby | 498 |
repealed. | 499 |