Bill Text: OH HB576 | 2013-2014 | 130th General Assembly | Introduced

---

Bill Title: To lengthen the maximum term of a property tax levied for the purpose of operating a cemetery.

Spectrum: Strong Partisan Bill (Republican 11-1)

Status: (Introduced - Dead) 2014-05-28 - To Ways and Means [HB576 Detail]

Download: Ohio-2013-HB576-Introduced.html

---

As Introduced

130th General Assembly Regular Session 2013-2014

H. B. No. 576

Representative Green 

Cosponsors: Representatives Rosenberger, Buchy, Amstutz, Grossman, Scherer, Terhar, Huffman, Pelanda, Foley, Ruhl, Brenner 

---

A BILL

To amend section 5705.19 of the Revised Code to

1

lengthen the maximum term of a property tax levied

2

for the purpose of operating a cemetery.

3

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

Section 1.  That section 5705.19 of the Revised Code be	4
amended to read as follows:	5

Sec. 5705.19.  This section does not apply to school	6
districts, county school financing districts, or lake facilities	7
authorities.	8

The taxing authority of any subdivision at any time and in	9
any year, by vote of two-thirds of all the members of the taxing	10
authority, may declare by resolution and certify the resolution to	11
the board of elections not less than ninety days before the	12
election upon which it will be voted that the amount of taxes that	13
may be raised within the ten-mill limitation will be insufficient	14
to provide for the necessary requirements of the subdivision and	15
that it is necessary to levy a tax in excess of that limitation	16
for any of the following purposes:	17

(A) For current expenses of the subdivision, except that the	18
total levy for current expenses of a detention facility district	19
or district organized under section 2151.65 of the Revised Code	20
shall not exceed two mills and that the total levy for current	21
expenses of a combined district organized under sections 2151.65	22
and 2152.41 of the Revised Code shall not exceed four mills;	23

(B) For the payment of debt charges on certain described	24
bonds, notes, or certificates of indebtedness of the subdivision	25
issued subsequent to January 1, 1925;	26

(C) For the debt charges on all bonds, notes, and	27
certificates of indebtedness issued and authorized to be issued	28
prior to January 1, 1925;	29

(D) For a public library of, or supported by, the subdivision	30
under whatever law organized or authorized to be supported;	31

(E) For a municipal university, not to exceed two mills over	32
the limitation of one mill prescribed in section 3349.13 of the	33
Revised Code;	34

(F) For the construction or acquisition of any specific	35
permanent improvement or class of improvements that the taxing	36
authority of the subdivision may include in a single bond issue;	37

(G) For the general construction, reconstruction,	38
resurfacing, and repair of streets, roads, and bridges in	39
municipal corporations, counties, or townships;	40

(H) For parks and recreational purposes;

41

(I) For the purpose of providing and maintaining fire	42
apparatus, appliances, buildings, or sites therefor, or sources of	43
water supply and materials therefor, or the establishment and	44
maintenance of lines of fire alarm telegraph, or the payment of	45
firefighting companies or permanent, part-time, or volunteer	46
firefighting, emergency medical service, administrative, or	47
communications personnel to operate the same, including the	48
payment of any employer contributions required for such personnel	49
under section 145.48 or 742.34 of the Revised Code, or the	50
purchase of ambulance equipment, or the provision of ambulance,	51
paramedic, or other emergency medical services operated by a fire	52
department or firefighting company;	53

(J) For the purpose of providing and maintaining motor	54
vehicles, communications, other equipment, buildings, and sites	55
for such buildings used directly in the operation of a police	56
department, or the payment of salaries of permanent or part-time	57
police, communications, or administrative personnel to operate the	58
same, including the payment of any employer contributions required	59
for such personnel under section 145.48 or 742.33 of the Revised	60
Code, or the payment of the costs incurred by townships as a	61
result of contracts made with other political subdivisions in	62
order to obtain police protection, or the provision of ambulance	63
or emergency medical services operated by a police department;	64

(K) For the maintenance and operation of a county home or	65
detention facility;	66

(L) For community mental retardation and developmental	67
disabilities programs and services pursuant to Chapter 5126. of	68
the Revised Code, except that the procedure for such levies shall	69
be as provided in section 5705.222 of the Revised Code;	70

(M) For regional planning;

71

(N) For a county's share of the cost of maintaining and	72
operating schools, district detention facilities, forestry camps,	73
or other facilities, or any combination thereof, established under	74
section 2151.65 or 2152.41 of the Revised Code or both of those	75
sections;	76

(O) For providing for flood defense, providing and	77
maintaining a flood wall or pumps, and other purposes to prevent	78
floods;	79

(P) For maintaining and operating sewage disposal plants and	80
facilities;	81

(Q) For the purpose of purchasing, acquiring, constructing,	82
enlarging, improving, equipping, repairing, maintaining, or	83
operating, or any combination of the foregoing, a county transit	84
system pursuant to sections 306.01 to 306.13 of the Revised Code,	85
or of making any payment to a board of county commissioners	86
operating a transit system or a county transit board pursuant to	87
section 306.06 of the Revised Code;	88

(R) For the subdivision's share of the cost of acquiring or	89
constructing any schools, forestry camps, detention facilities, or	90
other facilities, or any combination thereof, under section	91
2151.65 or 2152.41 of the Revised Code or both of those sections;	92

(S) For the prevention, control, and abatement of air	93
pollution;	94

(T) For maintaining and operating cemeteries;

95

(U) For providing ambulance service, emergency medical	96
service, or both;	97

(V) For providing for the collection and disposal of garbage	98
or refuse, including yard waste;	99

(W) For the payment of the police officer employers'	100
contribution or the firefighter employers' contribution required	101
under sections 742.33 and 742.34 of the Revised Code;	102

(X) For the construction and maintenance of a drainage	103
improvement pursuant to section 6131.52 of the Revised Code;	104

(Y) For providing or maintaining senior citizens services or	105
facilities as authorized by section 307.694, 307.85, 505.70, or	106
505.706 or division (EE) of section 717.01 of the Revised Code;	107

(Z) For the provision and maintenance of zoological park	108
services and facilities as authorized under section 307.76 of the	109
Revised Code;	110

(AA) For the maintenance and operation of a free public	111
museum of art, science, or history;	112

(BB) For the establishment and operation of a 9-1-1 system,	113
as defined in section 128.01 of the Revised Code;	114

(CC) For the purpose of acquiring, rehabilitating, or	115
developing rail property or rail service. As used in this	116
division, "rail property" and "rail service" have the same	117
meanings as in section 4981.01 of the Revised Code. This division	118
applies only to a county, township, or municipal corporation.	119

(DD) For the purpose of acquiring property for, constructing,	120
operating, and maintaining community centers as provided for in	121
section 755.16 of the Revised Code;	122

(EE) For the creation and operation of an office or joint	123
office of economic development, for any economic development	124
purpose of the office, and to otherwise provide for the	125
establishment and operation of a program of economic development	126
pursuant to sections 307.07 and 307.64 of the Revised Code, or to	127
the extent that the expenses of a county land reutilization	128
corporation organized under Chapter 1724. of the Revised Code are	129
found by the board of county commissioners to constitute the	130
promotion of economic development, for the payment of such	131
operations and expenses;	132

(FF) For the purpose of acquiring, establishing,	133
constructing, improving, equipping, maintaining, or operating, or	134
any combination of the foregoing, a township airport, landing	135
field, or other air navigation facility pursuant to section 505.15	136
of the Revised Code;	137

(GG) For the payment of costs incurred by a township as a	138
result of a contract made with a county pursuant to section	139
505.263 of the Revised Code in order to pay all or any part of the	140
cost of constructing, maintaining, repairing, or operating a water	141
supply improvement;	142

(HH) For a board of township trustees to acquire, other than	143
by appropriation, an ownership interest in land, water, or	144
wetlands, or to restore or maintain land, water, or wetlands in	145
which the board has an ownership interest, not for purposes of	146
recreation, but for the purposes of protecting and preserving the	147
natural, scenic, open, or wooded condition of the land, water, or	148
wetlands against modification or encroachment resulting from	149
occupation, development, or other use, which may be styled as	150
protecting or preserving "greenspace" in the resolution, notice of	151
election, or ballot form. Except as otherwise provided in this	152
division, land is not acquired for purposes of recreation, even if	153
the land is used for recreational purposes, so long as no	154
building, structure, or fixture used for recreational purposes is	155
permanently attached or affixed to the land. Except as otherwise	156
provided in this division, land that previously has been acquired	157
in a township for these greenspace purposes may subsequently be	158
used for recreational purposes if the board of township trustees	159
adopts a resolution approving that use and no building, structure,	160
or fixture used for recreational purposes is permanently attached	161
or affixed to the land. The authorization to use greenspace land	162
for recreational use does not apply to land located in a township	163
that had a population, at the time it passed its first greenspace	164
levy, of more than thirty-eight thousand within a county that had	165
a population, at that time, of at least eight hundred sixty	166
thousand.	167

(II) For the support by a county of a crime victim assistance	168
program that is provided and maintained by a county agency or a	169
private, nonprofit corporation or association under section 307.62	170
of the Revised Code;	171

(JJ) For any or all of the purposes set forth in divisions	172
(I) and (J) of this section. This division applies only to a	173
township.	174

(KK) For a countywide public safety communications system	175
under section 307.63 of the Revised Code. This division applies	176
only to counties.	177

(LL) For the support by a county of criminal justice services	178
under section 307.45 of the Revised Code;	179

(MM) For the purpose of maintaining and operating a jail or	180
other detention facility as defined in section 2921.01 of the	181
Revised Code;	182

(NN) For purchasing, maintaining, or improving, or any	183
combination of the foregoing, real estate on which to hold, and	184
the operating expenses of, agricultural fairs operated by a county	185
agricultural society or independent agricultural society under	186
Chapter 1711. of the Revised Code. This division applies only to a	187
county.	188

(OO) For constructing, rehabilitating, repairing, or	189
maintaining sidewalks, walkways, trails, bicycle pathways, or	190
similar improvements, or acquiring ownership interests in land	191
necessary for the foregoing improvements;	192

(PP) For both of the purposes set forth in divisions (G) and	193
(OO) of this section.	194

(QQ) For both of the purposes set forth in divisions (H) and	195
(HH) of this section. This division applies only to a township.	196

(RR) For the legislative authority of a municipal	197
corporation, board of county commissioners of a county, or board	198
of township trustees of a township to acquire agricultural	199
easements, as defined in section 5301.67 of the Revised Code, and	200
to supervise and enforce the easements.	201

(SS) For both of the purposes set forth in divisions (BB) and	202
(KK) of this section. This division applies only to a county.	203

(TT) For the maintenance and operation of a facility that is	204
organized in whole or in part to promote the sciences and natural	205
history under section 307.761 of the Revised Code.	206

(UU) For the creation and operation of a county land	207
reutilization corporation and for any programs or activities of	208
the corporation found by the board of directors of the corporation	209
to be consistent with the purposes for which the corporation is	210
organized;	211

(VV) For construction and maintenance of improvements and	212
expenses of soil and water conservation district programs under	213
Chapter 1515. of the Revised Code;	214

(WW) For the OSU extension fund created under section 3335.35	215
of the Revised Code for the purposes prescribed under section	216
3335.36 of the Revised Code for the benefit of the citizens of a	217
county. This division applies only to a county.	218

(XX) For a municipal corporation that withdraws or proposes	219
by resolution to withdraw from a regional transit authority under	220
section 306.55 of the Revised Code to provide transportation	221
services for the movement of persons within, from, or to the	222
municipal corporation;	223

(YY) For any combination of the purposes specified in	224
divisions (NN), (VV), and (WW) of this section. This division	225
applies only to a county.	226

The resolution shall be confined to the purpose or purposes	227
described in one division of this section, to which the revenue	228
derived therefrom shall be applied. The existence in any other	229
division of this section of authority to levy a tax for any part	230
or all of the same purpose or purposes does not preclude the use	231
of such revenues for any part of the purpose or purposes of the	232
division under which the resolution is adopted.	233

The resolution shall specify the amount of the increase in	234
rate that it is necessary to levy, the purpose of that increase in	235
rate, and the number of years during which the increase in rate	236
shall be in effect, which may or may not include a levy upon the	237
duplicate of the current year. The number of years may be any	238
number not exceeding five, except as follows:	239

(1) When the additional rate is for the payment of debt	240
charges, the increased rate shall be for the life of the	241
indebtedness.	242

(2) When the additional rate is for any of the following, the	243
increased rate shall be for a continuing period of time:	244

(a) For the current expenses for a detention facility	245
district, a district organized under section 2151.65 of the	246
Revised Code, or a combined district organized under sections	247
2151.65 and 2152.41 of the Revised Code;	248

(b) For providing a county's share of the cost of maintaining	249
and operating schools, district detention facilities, forestry	250
camps, or other facilities, or any combination thereof,	251
established under section 2151.65 or 2152.41 of the Revised Code	252
or under both of those sections.	253

(3) When the additional rate is for either of the following,	254
the increased rate may be for a continuing period of time:	255

(a) For the purposes set forth in division (I), (J), (U), or	256
(KK) of this section;	257

(b) For the maintenance and operation of a joint recreation	258
district.	259

(4) When the increase is for the purpose or purposes set	260
forth in division (D), (G), (H), (T), (Z), (CC), or (PP) of this	261
section, the tax levy may be for any specified number of years or	262
for a continuing period of time, as set forth in the resolution.	263

A levy for one of the purposes set forth in division (G),	264
(I), (J), or (U) of this section may be reduced pursuant to	265
section 5705.261 or 5705.31 of the Revised Code. A levy for one of	266
the purposes set forth in division (G), (I), (J), or (U) of this	267
section may also be terminated or permanently reduced by the	268
taxing authority if it adopts a resolution stating that the	269
continuance of the levy is unnecessary and the levy shall be	270
terminated or that the millage is excessive and the levy shall be	271
decreased by a designated amount.	272

A resolution of a detention facility district, a district	273
organized under section 2151.65 of the Revised Code, or a combined	274
district organized under both sections 2151.65 and 2152.41 of the	275
Revised Code may include both current expenses and other purposes,	276
provided that the resolution shall apportion the annual rate of	277
levy between the current expenses and the other purpose or	278
purposes. The apportionment need not be the same for each year of	279
the levy, but the respective portions of the rate actually levied	280
each year for the current expenses and the other purpose or	281
purposes shall be limited by the apportionment.	282

Whenever a board of county commissioners, acting either as	283
the taxing authority of its county or as the taxing authority of a	284
sewer district or subdistrict created under Chapter 6117. of the	285
Revised Code, by resolution declares it necessary to levy a tax in	286
excess of the ten-mill limitation for the purpose of constructing,	287
improving, or extending sewage disposal plants or sewage systems,	288
the tax may be in effect for any number of years not exceeding	289
twenty, and the proceeds of the tax, notwithstanding the general	290
provisions of this section, may be used to pay debt charges on any	291
obligations issued and outstanding on behalf of the subdivision	292
for the purposes enumerated in this paragraph, provided that any	293
such obligations have been specifically described in the	294
resolution.	295

A resolution adopted by the legislative authority of a	296
municipal corporation that is for the purpose in division (XX) of	297
this section may be combined with the purpose provided in section	298
306.55 of the Revised Code, by vote of two-thirds of all members	299
of the legislative authority. The legislative authority may	300
certify the resolution to the board of elections as a combined	301
question. The question appearing on the ballot shall be as	302
provided in section 5705.252 of the Revised Code.	303

The resolution shall go into immediate effect upon its	304
passage, and no publication of the resolution is necessary other	305
than that provided for in the notice of election.	306

When the electors of a subdivision or, in the case of a	307
qualifying library levy for the support of a library association	308
or private corporation, the electors of the association library	309
district, have approved a tax levy under this section, the taxing	310
authority of the subdivision may anticipate a fraction of the	311
proceeds of the levy and issue anticipation notes in accordance	312
with section 5705.191 or 5705.193 of the Revised Code.	313

Section 2.  That existing section 5705.19 of the Revised Code	314
is hereby repealed.	315