| Sec. 323.17. When any taxing authority in the county has | 7 |
|
certified to the board of elections a resolution that would serve | 8 |
|
to place upon the ballot at a general election or at any special | 9 |
|
election held prior to the general election but subsequent to the | 10 |
first Tuesday after the first Monday in AugustMay the question of | 11 |
|
a tax to be levied on the current tax list and duplicate for any | 12 |
|
purpose, or if the auditor has not received the certified | 13 |
|
reduction factors as required by division (D)(2) of section | 14 |
|
319.301 of the Revised Code, the time for delivery of the tax | 15 |
|
duplicate of the county treasurer by the county auditor as | 16 |
|
provided in section 319.28 of the Revised Code shall be extended | 17 |
|
to the first Monday in December. When delivery of the tax | 18 |
|
duplicate has been so delayed, the times for payment of taxes as | 19 |
|
fixed by section 323.12 of the Revised Code may be extended to the | 20 |
|
thirty-first day of January and the twentieth day of July. In case | 21 |
|
of emergency the tax commissioner may, by journal entry, extend | 22 |
|
the times for delivery of the duplicate in any county for an | 23 |
|
additional fifteen days upon receipt of a written application from | 24 |
|
the county auditor, in the case of a delay in the delivery of the | 25 |
|
tax duplicate, or from the treasurer regarding an extension of the | 26 |
|
time for the billing and collection of taxes. | 27 |
| When a delay in the closing of a tax collection period | 28 |
|
becomes unavoidable, the tax commissioner, upon application of the | 29 |
|
county auditor and county treasurer, may extend the time for | 30 |
payment of taxes if hethe commissioner determines that penalties | 31 |
|
have accrued or would otherwise accrue for reasons beyond the | 32 |
|
control of the taxpayers of the county. The order so issued by the | 33 |
|
commissioner shall prescribe the final extended date for the | 34 |
|
payment of taxes for that collection period. | 35 |
| "Emergency," as used in this section, includes death or | 36 |
|
serious illness, any organized work stoppage, mechanical failure | 37 |
|
of office equipment or machinery, or a delay in complying with | 38 |
|
section 5715.24 or 5715.26 of the Revised Code which will cause an | 39 |
|
unavoidable delay in the delivery of duplicates or in the billing | 40 |
|
or collection of taxes. Such application shall contain a statement | 41 |
|
describing the emergency that will cause the unavoidable delay. | 42 |
|
Any application from the county auditor for an extension of time | 43 |
|
for delivery of the duplicate due to an emergency must be received | 44 |
|
by the tax commissioner on or before the last day of the month | 45 |
|
preceding the date required for such delivery. When an extension | 46 |
|
of time for delivery of the duplicate is so granted, the time for | 47 |
|
payment of taxes shall be extended for a like period of time. | 48 |
| Whenever taxable real property has been destroyed or damaged | 49 |
|
by fire, flood, tornado, or otherwise, in an amount not less than | 50 |
|
twenty-five per cent of the value as listed and assessed for | 51 |
|
taxation but in no event less than two thousand dollars of taxable | 52 |
|
value, the county board of revision, by resolution, may extend the | 53 |
|
time for payment of taxes on such property not more than one year | 54 |
|
after the time fixed by section 323.12 of the Revised Code. The | 55 |
|
board shall file a copy of such resolution with the county auditor | 56 |
|
and county treasurer, stating the name of the owner and | 57 |
|
description as it appears on the tax list, the taxing district, | 58 |
|
the type and kind of property destroyed or damaged, and the | 59 |
|
board's estimate of the amount of such destruction or damage. | 60 |
| (D) "Special election" means any election other than those | 71 |
|
elections defined in other divisions of this section. A special | 72 |
|
election may be held only on the first Tuesday after the first | 73 |
Monday in February, May, August, or November, or on the day | 74 |
|
authorized by a particular municipal or county charter for the | 75 |
|
holding of a primary election, except that in any year in which a | 76 |
|
presidential primary election is held, no special election shall | 77 |
|
be held in February or May, except as authorized by a municipal or | 78 |
|
county charter, but may be held on the first Tuesday after the | 79 |
|
first Monday in March. | 80 |
| (E)(1) "Primary" or "primary election" means an election held | 81 |
|
for the purpose of nominating persons as candidates of political | 82 |
|
parties for election to offices, and for the purpose of electing | 83 |
|
persons as members of the controlling committees of political | 84 |
|
parties and as delegates and alternates to the conventions of | 85 |
|
political parties. Primary elections shall be held on the first | 86 |
|
Tuesday after the first Monday in May of each year except in years | 87 |
|
in which a presidential primary election is held. | 88 |
| (2) "Presidential primary election" means a primary election | 89 |
|
as defined by division (E)(1) of this section at which an election | 90 |
|
is held for the purpose of choosing delegates and alternates to | 91 |
|
the national conventions of the major political parties pursuant | 92 |
|
to section 3513.12 of the Revised Code. Unless otherwise | 93 |
|
specified, presidential primary elections are included in | 94 |
|
references to primary elections. In years in which a presidential | 95 |
|
primary election is held, all primary elections shall be held on | 96 |
|
the first Tuesday after the first Monday in March except as | 97 |
|
otherwise authorized by a municipal or county charter. | 98 |
| (3) "Minor political party" means any political party | 112 |
|
organized under the laws of this state whose candidate for | 113 |
|
governor or nominees for presidential electors received less than | 114 |
|
ten per cent but not less than five per cent of the total vote | 115 |
|
cast for such office at the most recent regular state election or | 116 |
|
which has filed with the secretary of state, subsequent to any | 117 |
|
election in which it received less than five per cent of such | 118 |
|
vote, a petition signed by qualified electors equal in number to | 119 |
|
at least one per cent of the total vote cast for such office in | 120 |
|
the last preceding regular state election, except that a newly | 121 |
|
formed political party shall be known as a minor political party | 122 |
|
until the time of the first election for governor or president | 123 |
|
which occurs not less than twelve months subsequent to the | 124 |
|
formation of such party, after which election the status of such | 125 |
|
party shall be determined by the vote for the office of governor | 126 |
|
or president. | 127 |
| (H) "Candidate" means any qualified person certified in | 134 |
|
accordance with the provisions of the Revised Code for placement | 135 |
|
on the official ballot of a primary, general, or special election | 136 |
|
to be held in this state, or any qualified person who claims to be | 137 |
|
a write-in candidate, or who knowingly assents to being | 138 |
|
represented as a write-in candidate by another at either a | 139 |
|
primary, general, or special election to be held in this state. | 140 |
| (J) "Nonpartisan candidate" means any candidate whose name is | 147 |
|
required, pursuant to section 3505.04 of the Revised Code, to be | 148 |
|
listed on the nonpartisan ballot, including all candidates for | 149 |
|
judicial office, for member of any board of education, for | 150 |
|
municipal or township offices in which primary elections are not | 151 |
|
held for nominating candidates by political parties, and for | 152 |
|
offices of municipal corporations having charters that provide for | 153 |
|
separate ballots for elections for these offices. | 154 |
| (K) "Party candidate" means any candidate who claims to be a | 155 |
|
member of a political party, whose name has been certified on the | 156 |
|
office-type ballot at a general or special election through the | 157 |
|
filing of a declaration of candidacy and petition of candidate, | 158 |
|
and who has won the primary election of the candidate's party for | 159 |
|
the public office the candidate seeks or is selected by party | 160 |
|
committee in accordance with section 3513.31 of the Revised Code. | 161 |
| (L) "Officer of a political party" includes, but is not | 162 |
|
limited to, any member, elected or appointed, of a controlling | 163 |
|
committee, whether representing the territory of the state, a | 164 |
|
district therein, a county, township, a city, a ward, a precinct, | 165 |
|
or other territory, of a major, intermediate, or minor political | 166 |
|
party. | 167 |
| (V) "Acknowledgment notice" means a notice sent by a board of | 203 |
|
elections, on a form prescribed by the secretary of state, | 204 |
|
informing a voter registration applicant or an applicant who | 205 |
|
wishes to change the applicant's residence or name of the status | 206 |
|
of the application; the information necessary to complete or | 207 |
|
update the application, if any; and if the application is | 208 |
|
complete, the precinct in which the applicant is to vote. | 209 |
| (X) "Designated agency" means an office or agency in the | 214 |
|
state that provides public assistance or that provides | 215 |
|
state-funded programs primarily engaged in providing services to | 216 |
|
persons with disabilities and that is required by the National | 217 |
|
Voter Registration Act of 1993 to implement a program designed and | 218 |
|
administered by the secretary of state for registering voters, or | 219 |
|
any other public or government office or agency that implements a | 220 |
|
program designed and administered by the secretary of state for | 221 |
|
registering voters, including the department of job and family | 222 |
|
services, the program administered under section 3701.132 of the | 223 |
|
Revised Code by the department of health, the department of mental | 224 |
|
health, the department of developmental disabilities, the | 225 |
|
rehabilitation services commission, and any other agency the | 226 |
|
secretary of state designates. "Designated agency" does not | 227 |
|
include public high schools and vocational schools, public | 228 |
|
libraries, or the office of a county treasurer. | 229 |
| (2) It shows the current address of the individual to whom it | 240 |
|
was issued, which shall conform to the address in the poll list or | 241 |
|
signature pollbook, except for a driver's license or a state | 242 |
|
identification card issued under section 4507.50 of the Revised | 243 |
|
Code, which may show either the current or former address of the | 244 |
|
individual to whom it was issued, regardless of whether that | 245 |
|
address conforms to the address in the poll list or signature | 246 |
|
pollbook. | 247 |
| Sec. 5705.194. The board of education of any city, local, | 253 |
|
exempted village, cooperative education, or joint vocational | 254 |
|
school district at any time may declare by resolution that the | 255 |
|
revenue that will be raised by all tax levies which the district | 256 |
|
is authorized to impose, when combined with state and federal | 257 |
|
revenues, will be insufficient to provide for the emergency | 258 |
|
requirements of the school district or to avoid an operating | 259 |
|
deficit, and that it is therefore necessary to levy an additional | 260 |
|
tax in excess of the ten-mill limitation. The resolution shall be | 261 |
|
confined to a single purpose and shall specify that purpose. If | 262 |
|
the levy is proposed to renew all or a portion of the proceeds | 263 |
|
derived from one or more existing levies imposed pursuant to this | 264 |
|
section, it shall be called a renewal levy and shall be so | 265 |
|
designated on the ballot. If two or more existing levies are to be | 266 |
|
included in a single renewal levy but are not scheduled to expire | 267 |
|
in the same year, the resolution shall specify that the existing | 268 |
|
levies to be renewed shall not be levied after the year preceding | 269 |
|
the year in which the renewal levy is first imposed. | 270 |
|
Notwithstanding the original purpose of any one or more existing | 271 |
|
levies that are to be in any single renewal levy, the purpose of | 272 |
|
the renewal levy may be either to avoid an operating deficit or to | 273 |
|
provide for the emergency requirements of the school district. The | 274 |
|
resolution shall further specify the amount of money it is | 275 |
|
necessary to raise for the specified purpose for each calendar | 276 |
|
year the millage is to be imposed; if a renewal levy, whether the | 277 |
|
levy is to renew all, or a portion of, the proceeds derived from | 278 |
|
one or more existing levies; and the number of years in which the | 279 |
|
millage is to be in effect, which may include a levy upon the | 280 |
|
current year's tax list. The number of years may be any number not | 281 |
|
exceeding ten. | 282 |
| The question shall be submitted at a special election on a | 283 |
|
date specified in the resolution. The date shall not be earlier | 284 |
|
than eighty days after the adoption and certification of the | 285 |
|
resolution to the county auditor and shall be consistent with the | 286 |
|
requirements of section 3501.01 of the Revised Code. A resolution | 287 |
|
for a renewal levy shall not be placed on the ballot unless the | 288 |
|
question is submitted on a date on which a special election may be | 289 |
held under division (D) of section 3501.01 of the Revised Code, | 290 |
except for the first Tuesday after the first Monday in February | 291 |
and August, during the last year the levy to be renewed may be | 292 |
|
extended on the real and public utility property tax list and | 293 |
|
duplicate, or at any election held in the ensuing year, except | 294 |
|
that if the resolution proposes renewing two or more existing | 295 |
levies, the question shall be submitted on the date of the general | 296 |
or primary election held during the last year at least one of the | 297 |
|
levies to be renewed may be extended on that list and duplicate, | 298 |
|
or at any election held during the ensuing year. For purposes of | 299 |
|
this section, a levy shall be considered to be an "existing levy" | 300 |
|
through the year following the last year it can be placed on the | 301 |
|
real and public utility property tax list and duplicate. | 302 |
| The resolution shall go into immediate effect upon its | 306 |
|
passage, and no publication of the resolution shall be necessary | 307 |
|
other than that provided for in the notice of election. A copy of | 308 |
|
the resolution shall immediately after its passing be certified to | 309 |
|
the county auditor of the proper county. Section 5705.195 of the | 310 |
|
Revised Code shall govern the arrangements for the submission of | 311 |
|
questions to the electors under this section and other matters | 312 |
|
concerning the election. Publication of notice of the election | 313 |
|
shall be made in one newspaper of general circulation in the | 314 |
|
county once a week for two consecutive weeks, or as provided in | 315 |
|
section 7.16 of the Revised Code, prior to the election. If the | 316 |
|
board of elections operates and maintains a web site, the board of | 317 |
|
elections shall post notice of the election on its web site for | 318 |
|
thirty days prior to the election. If a majority of the electors | 319 |
|
voting on the question submitted in an election vote in favor of | 320 |
|
the levy, the board of education of the school district may make | 321 |
|
the additional levy necessary to raise the amount specified in the | 322 |
|
resolution for the purpose stated in the resolution. The tax levy | 323 |
|
shall be included in the next tax budget that is certified to the | 324 |
|
county budget commission. | 325 |
| Sec. 5739.021. (A) For the purpose of providing additional | 337 |
|
general revenues for the county or supporting criminal and | 338 |
|
administrative justice services in the county, or both, and to pay | 339 |
|
the expenses of administering such levy, any county may levy a tax | 340 |
|
at the rate of not more than one per cent at any multiple of | 341 |
|
one-fourth of one per cent upon every retail sale made in the | 342 |
|
county, except sales of watercraft and outboard motors required to | 343 |
|
be titled pursuant to Chapter 1548. of the Revised Code and sales | 344 |
|
of motor vehicles, and may increase the rate of an existing tax to | 345 |
|
not more than one per cent at any multiple of one-fourth of one | 346 |
|
per cent. | 347 |
| The tax shall be levied and the rate increased pursuant to a | 348 |
|
resolution of the board of county commissioners. The resolution | 349 |
|
shall state the purpose for which the tax is to be levied and the | 350 |
|
number of years for which the tax is to be levied, or that it is | 351 |
|
for a continuing period of time. If the tax is to be levied for | 352 |
|
the purpose of providing additional general revenues and for the | 353 |
|
purpose of supporting criminal and administrative justice | 354 |
|
services, the resolution shall state the rate or amount of the tax | 355 |
|
to be apportioned to each such purpose. The rate or amount may be | 356 |
|
different for each year the tax is to be levied, but the rates or | 357 |
|
amounts actually apportioned each year shall not be different from | 358 |
|
that stated in the resolution for that year. If the resolution is | 359 |
|
adopted as an emergency measure necessary for the immediate | 360 |
|
preservation of the public peace, health, or safety, it must | 361 |
|
receive an affirmative vote of all of the members of the board of | 362 |
|
county commissioners and shall state the reasons for such | 363 |
|
necessity. The board shall deliver a certified copy of the | 364 |
|
resolution to the tax commissioner, not later than the sixty-fifth | 365 |
|
day prior to the date on which the tax is to become effective, | 366 |
|
which shall be the first day of the calendar quarter. | 367 |
| Prior to the adoption of any resolution under this section, | 368 |
|
the board of county commissioners shall conduct two public | 369 |
|
hearings on the resolution, the second hearing to be not less than | 370 |
|
three nor more than ten days after the first. Notice of the date, | 371 |
|
time, and place of the hearings shall be given by publication in a | 372 |
|
newspaper of general circulation in the county, or as provided in | 373 |
|
section 7.16 of the Revised Code, once a week on the same day of | 374 |
|
the week for two consecutive weeks, the second publication being | 375 |
|
not less than ten nor more than thirty days prior to the first | 376 |
|
hearing. | 377 |
| If a petition for a referendum is filed, the county auditor | 381 |
|
with whom the petition was filed shall, within five days, notify | 382 |
|
the board of county commissioners and the tax commissioner of the | 383 |
|
filing of the petition by certified mail. If the board of | 384 |
|
elections with which the petition was filed declares the petition | 385 |
|
invalid, the board of elections, within five days, shall notify | 386 |
|
the board of county commissioners and the tax commissioner of that | 387 |
|
declaration by certified mail. If the petition is declared to be | 388 |
|
invalid, the effective date of the tax or increased rate of tax | 389 |
|
levied by this section shall be the first day of a calendar | 390 |
|
quarter following the expiration of sixty-five days from the date | 391 |
|
the commissioner receives notice from the board of elections that | 392 |
|
the petition is invalid. | 393 |
| (B)(1) A resolution that is not adopted as an emergency | 394 |
|
measure may direct the board of elections to submit the question | 395 |
|
of levying the tax or increasing the rate of tax to the electors | 396 |
|
of the county at a special election held on the date specified by | 397 |
|
the board of county commissioners in the resolution, provided that | 398 |
|
the election occurs not less than ninety days after a certified | 399 |
|
copy of such resolution is transmitted to the board of elections | 400 |
and the election is not held in February or August of any year. | 401 |
|
Upon transmission of the resolution to the board of elections, the | 402 |
|
board of county commissioners shall notify the tax commissioner in | 403 |
|
writing of the levy question to be submitted to the electors. No | 404 |
|
resolution adopted under this division shall go into effect unless | 405 |
|
approved by a majority of those voting upon it, and, except as | 406 |
|
provided in division (B)(3) of this section, shall become | 407 |
|
effective on the first day of a calendar quarter following the | 408 |
|
expiration of sixty-five days from the date the tax commissioner | 409 |
|
receives notice from the board of elections of the affirmative | 410 |
|
vote. | 411 |
| (2) A resolution that is adopted as an emergency measure | 412 |
|
shall go into effect as provided in division (A) of this section, | 413 |
|
but may direct the board of elections to submit the question of | 414 |
|
repealing the tax or increase in the rate of the tax to the | 415 |
|
electors of the county at the next general election in the county | 416 |
|
occurring not less than ninety days after a certified copy of the | 417 |
|
resolution is transmitted to the board of elections. Upon | 418 |
|
transmission of the resolution to the board of elections, the | 419 |
|
board of county commissioners shall notify the tax commissioner in | 420 |
|
writing of the levy question to be submitted to the electors. The | 421 |
|
ballot question shall be the same as that prescribed in section | 422 |
|
5739.022 of the Revised Code. The board of elections shall notify | 423 |
|
the board of county commissioners and the tax commissioner of the | 424 |
|
result of the election immediately after the result has been | 425 |
|
declared. If a majority of the qualified electors voting on the | 426 |
|
question of repealing the tax or increase in the rate of the tax | 427 |
|
vote for repeal of the tax or repeal of the increase, the board of | 428 |
|
county commissioners, on the first day of a calendar quarter | 429 |
|
following the expiration of sixty-five days after the date the | 430 |
|
board and tax commissioner receive notice of the result of the | 431 |
|
election, shall, in the case of a repeal of the tax, cease to levy | 432 |
|
the tax, or, in the case of a repeal of an increase in the rate of | 433 |
|
the tax, cease to levy the increased rate and levy the tax at the | 434 |
|
rate at which it was imposed immediately prior to the increase in | 435 |
|
rate. | 436 |
| (C) If a resolution is rejected at a referendum or if a | 444 |
|
resolution adopted after January 1, 1982, as an emergency measure | 445 |
|
is repealed by the electors pursuant to division (B)(2) of this | 446 |
|
section or section 5739.022 of the Revised Code, then for one year | 447 |
|
after the date of the election at which the resolution was | 448 |
|
rejected or repealed the board of county commissioners may not | 449 |
|
adopt any resolution authorized by this section as an emergency | 450 |
|
measure. | 451 |
| (D) The board of county commissioners, at any time while a | 452 |
|
tax levied under this section is in effect, may by resolution | 453 |
|
reduce the rate at which the tax is levied to a lower rate | 454 |
|
authorized by this section. Any reduction in the rate at which the | 455 |
|
tax is levied shall be made effective on the first day of a | 456 |
|
calendar quarter next following the sixty-fifth day after a | 457 |
|
certified copy of the resolution is delivered to the tax | 458 |
|
commissioner. | 459 |
| (3) For each of the two fiscal years after the fiscal year in | 495 |
|
which the resolution is adopted, the board's preliminary plan for | 496 |
|
expenditures to be made from the county general fund for the | 497 |
|
purpose of criminal and administrative justice services, both | 498 |
|
under the assumption that the tax will be imposed for that purpose | 499 |
|
and under the assumption that the tax would not be imposed for | 500 |
|
that purpose, and for expenditures to be made from the special | 501 |
|
fund created under division (E) of this section under the | 502 |
|
assumption that the tax will be imposed for that purpose. | 503 |
| The board shall prepare the statement and the preliminary | 504 |
|
plan using the best information available to the board at the time | 505 |
|
the statement is prepared. Neither the statement nor the | 506 |
|
preliminary plan shall be used as a basis to challenge the | 507 |
|
validity of the tax in any court of competent jurisdiction, nor | 508 |
|
shall the statement or preliminary plan limit the authority of the | 509 |
|
board to appropriate, pursuant to section 5705.38 of the Revised | 510 |
|
Code, an amount different from that specified in the preliminary | 511 |
|
plan. | 512 |
| (H) Upon receipt from a board of county commissioners of a | 513 |
|
certified copy of a resolution required by division (A) or (D) of | 514 |
|
this section, or from the board of elections of a notice of the | 515 |
|
results of an election required by division (A) or (B)(1) or (2) | 516 |
|
of this section, the tax commissioner shall provide notice of a | 517 |
|
tax rate change in a manner that is reasonably accessible to all | 518 |
|
affected vendors. The commissioner shall provide this notice at | 519 |
|
least sixty days prior to the effective date of the rate change. | 520 |
|
The commissioner, by rule, may establish the method by which | 521 |
|
notice will be provided. | 522 |
| (I) As used in this section, "criminal and administrative | 523 |
|
justice services" means the exercise by the county sheriff of all | 524 |
|
powers and duties vested in that office by law; the exercise by | 525 |
|
the county prosecuting attorney of all powers and duties vested in | 526 |
|
that office by law; the exercise by any court in the county of all | 527 |
|
powers and duties vested in that court; the exercise by the clerk | 528 |
|
of the court of common pleas, any clerk of a municipal court | 529 |
|
having jurisdiction throughout the county, or the clerk of any | 530 |
|
county court of all powers and duties vested in the clerk by law | 531 |
|
except, in the case of the clerk of the court of common pleas, the | 532 |
|
titling of motor vehicles or watercraft pursuant to Chapter 1548. | 533 |
|
or 4505. of the Revised Code; the exercise by the county coroner | 534 |
|
of all powers and duties vested in that office by law; making | 535 |
|
payments to any other public agency or a private, nonprofit | 536 |
|
agency, the purposes of which in the county include the diversion, | 537 |
|
adjudication, detention, or rehabilitation of criminals or | 538 |
|
juvenile offenders; the operation and maintenance of any detention | 539 |
|
facility, as defined in section 2921.01 of the Revised Code; and | 540 |
|
the construction, acquisition, equipping, or repair of such a | 541 |
|
detention facility, including the payment of any debt charges | 542 |
|
incurred in the issuance of securities pursuant to Chapter 133. of | 543 |
|
the Revised Code for the purpose of constructing, acquiring, | 544 |
|
equipping, or repairing such a facility. | 545 |
| Sec. 5739.026. (A) A board of county commissioners may levy | 546 |
|
a tax of one-fourth or one-half of one per cent on every retail | 547 |
|
sale in the county, except sales of watercraft and outboard motors | 548 |
|
required to be titled pursuant to Chapter 1548. of the Revised | 549 |
|
Code and sales of motor vehicles, and may increase an existing | 550 |
|
rate of one-fourth of one per cent to one-half of one per cent, to | 551 |
|
pay the expenses of administering the tax and, except as provided | 552 |
|
in division (A)(6) of this section, for any one or more of the | 553 |
|
following purposes provided that the aggregate levy for all such | 554 |
|
purposes does not exceed one-half of one per cent: | 555 |
| (5) To provide additional revenue for the acquisition, | 571 |
|
construction, equipping, or repair of any specific permanent | 572 |
|
improvement or any class or group of permanent improvements, which | 573 |
|
improvement or class or group of improvements shall be enumerated | 574 |
|
in the resolution required by division (D) of this section, and to | 575 |
|
pay principal, interest, premium, and other costs associated with | 576 |
|
the issuance of bonds or notes in anticipation of bonds issued | 577 |
|
pursuant to Chapter 133. of the Revised Code for the acquisition, | 578 |
|
construction, equipping, or repair of the specific permanent | 579 |
|
improvement or class or group of permanent improvements; | 580 |
| (6) To provide revenue for the implementation and operation | 581 |
|
of a 9-1-1 system in the county. If the tax is levied or the rate | 582 |
|
increased exclusively for such purpose, the tax shall not be | 583 |
|
levied or the rate increased for more than five years. At the end | 584 |
|
of the last year the tax is levied or the rate increased, any | 585 |
|
balance remaining in the special fund established for such purpose | 586 |
|
shall remain in that fund and be used exclusively for such purpose | 587 |
|
until the fund is completely expended, and, notwithstanding | 588 |
|
section 5705.16 of the Revised Code, the board of county | 589 |
|
commissioners shall not petition for the transfer of money from | 590 |
|
such special fund, and the tax commissioner shall not approve such | 591 |
|
a petition. | 592 |
| The rate of tax shall be a multiple of one-fourth of one per | 625 |
|
cent, unless a portion of the rate of an existing tax levied under | 626 |
|
section 5739.023 of the Revised Code has been reduced, and the | 627 |
|
rate of tax levied under this section has been increased, pursuant | 628 |
|
to section 5739.028 of the Revised Code, in which case the | 629 |
|
aggregate of the rates of tax levied under this section and | 630 |
|
section 5739.023 of the Revised Code shall be a multiple of | 631 |
|
one-fourth of one per cent. The tax shall be levied and the rate | 632 |
|
increased pursuant to a resolution adopted by a majority of the | 633 |
|
members of the board. The board shall deliver a certified copy of | 634 |
|
the resolution to the tax commissioner, not later than the | 635 |
|
sixty-fifth day prior to the date on which the tax is to become | 636 |
|
effective, which shall be the first day of a calendar quarter. | 637 |
| Prior to the adoption of any resolution to levy the tax or to | 638 |
|
increase the rate of tax exclusively for the purpose set forth in | 639 |
|
division (A)(3) of this section, the board of county commissioners | 640 |
|
shall conduct two public hearings on the resolution, the second | 641 |
|
hearing to be no fewer than three nor more than ten days after the | 642 |
|
first. Notice of the date, time, and place of the hearings shall | 643 |
|
be given by publication in a newspaper of general circulation in | 644 |
|
the county, or as provided in section 7.16 of the Revised Code, | 645 |
|
once a week on the same day of the week for two consecutive weeks. | 646 |
|
The second publication shall be no fewer than ten nor more than | 647 |
|
thirty days prior to the first hearing. Except as provided in | 648 |
|
division (E) of this section, the resolution shall be subject to a | 649 |
|
referendum as provided in sections 305.31 to 305.41 of the Revised | 650 |
|
Code. If the resolution is adopted as an emergency measure | 651 |
|
necessary for the immediate preservation of the public peace, | 652 |
|
health, or safety, it must receive an affirmative vote of all of | 653 |
|
the members of the board of county commissioners and shall state | 654 |
|
the reasons for the necessity. | 655 |
| If the tax is for more than one of the purposes set forth in | 656 |
|
divisions (A)(1) to (7), (9), and (10) of this section, or is | 657 |
|
exclusively for one of the purposes set forth in division (A)(1), | 658 |
|
(2), (4), (5), (6), (7), (9), or (10) of this section, the | 659 |
|
resolution shall not go into effect unless it is approved by a | 660 |
|
majority of the electors voting on the question of the tax. | 661 |
| (B) The board of county commissioners shall adopt a | 662 |
|
resolution under section 351.02 of the Revised Code creating the | 663 |
|
convention facilities authority, or under section 307.283 of the | 664 |
|
Revised Code creating the community improvements board, before | 665 |
|
adopting a resolution levying a tax for the purpose of a | 666 |
|
convention facilities authority under division (A)(1) of this | 667 |
|
section or for the purpose of a community improvements board under | 668 |
|
division (A)(4) of this section. | 669 |
| (C)(1) If the tax is to be used for more than one of the | 670 |
|
purposes set forth in divisions (A)(1) to (7), (9), and (10) of | 671 |
|
this section, the board of county commissioners shall establish | 672 |
|
the method that will be used to determine the amount or proportion | 673 |
|
of the tax revenue received by the county during each year that | 674 |
|
will be distributed for each of those purposes, including, if | 675 |
|
applicable, provisions governing the reallocation of a convention | 676 |
|
facilities authority's allocation if the authority is dissolved | 677 |
|
while the tax is in effect. The allocation method may provide that | 678 |
|
different proportions or amounts of the tax shall be distributed | 679 |
|
among the purposes in different years, but it shall clearly | 680 |
|
describe the method that will be used for each year. Except as | 681 |
|
otherwise provided in division (C)(2) of this section, the | 682 |
|
allocation method established by the board is not subject to | 683 |
|
amendment during the life of the tax. | 684 |
| (2) Subsequent to holding a public hearing on the proposed | 685 |
|
amendment, the board of county commissioners may amend the | 686 |
|
allocation method established under division (C)(1) of this | 687 |
|
section for any year, if the amendment is approved by the | 688 |
|
governing board of each entity whose allocation for the year would | 689 |
|
be reduced by the proposed amendment. In the case of a tax that is | 690 |
|
levied for a continuing period of time, the board may not so amend | 691 |
|
the allocation method for any year before the sixth year that the | 692 |
|
tax is in effect. | 693 |
| (a) If the additional revenues provided to the convention | 694 |
|
facilities authority are pledged by the authority for the payment | 695 |
|
of convention facilities authority revenue bonds for as long as | 696 |
|
such bonds are outstanding, no reduction of the authority's | 697 |
|
allocation of the tax shall be made for any year except to the | 698 |
|
extent that the reduced authority allocation, when combined with | 699 |
|
the authority's other revenues pledged for that purpose, is | 700 |
|
sufficient to meet the debt service requirements for that year on | 701 |
|
such bonds. | 702 |
| (b) If the additional revenues provided to the county are | 703 |
|
pledged by the county for the payment of bonds or notes described | 704 |
|
in division (A)(4) or (5) of this section, for as long as such | 705 |
|
bonds or notes are outstanding, no reduction of the county's or | 706 |
|
the community improvements board's allocation of the tax shall be | 707 |
|
made for any year, except to the extent that the reduced county or | 708 |
|
community improvements board allocation is sufficient to meet the | 709 |
|
debt service requirements for that year on such bonds or notes. | 710 |
| (c) If the additional revenues provided to the transit | 711 |
|
authority are pledged by the authority for the payment of revenue | 712 |
|
bonds issued under section 306.37 of the Revised Code, for as long | 713 |
|
as such bonds are outstanding, no reduction of the authority's | 714 |
|
allocation of tax shall be made for any year, except to the extent | 715 |
|
that the authority's reduced allocation, when combined with the | 716 |
|
authority's other revenues pledged for that purpose, is sufficient | 717 |
|
to meet the debt service requirements for that year on such bonds. | 718 |
| (d) If the additional revenues provided to the county are | 719 |
|
pledged by the county for the payment of bonds or notes issued | 720 |
|
under section 133.60 of the Revised Code, for so long as the bonds | 721 |
|
or notes are outstanding, no reduction of the county's allocation | 722 |
|
of the tax shall be made for any year, except to the extent that | 723 |
|
the reduced county allocation is sufficient to meet the debt | 724 |
|
service requirements for that year on the bonds or notes. | 725 |
| (D)(1) The resolution levying the tax or increasing the rate | 726 |
|
of tax shall state the rate of the tax or the rate of the | 727 |
|
increase; the purpose or purposes for which it is to be levied; | 728 |
|
the number of years for which it is to be levied or that it is for | 729 |
|
a continuing period of time; the allocation method required by | 730 |
|
division (C) of this section; and if required to be submitted to | 731 |
|
the electors of the county under division (A) of this section, the | 732 |
|
date of the election at which the proposal shall be submitted to | 733 |
|
the electors of the county, which shall be not less than ninety | 734 |
|
days after the certification of a copy of the resolution to the | 735 |
board of elections and, if the tax is to be levied exclusively for | 736 |
the purpose set forth in division (A)(3) of this section, shall | 737 |
not occur in February or August of any year. Upon certification of | 738 |
|
the resolution to the board of elections, the board of county | 739 |
|
commissioners shall notify the tax commissioner in writing of the | 740 |
|
levy question to be submitted to the electors. If approved by a | 741 |
|
majority of the electors, the tax shall become effective on the | 742 |
|
first day of a calendar quarter next following the sixty-fifth day | 743 |
|
following the date the board of county commissioners and tax | 744 |
|
commissioner receive from the board of elections the certification | 745 |
|
of the results of the election, except as provided in division (E) | 746 |
|
of this section. | 747 |
| (2)(a) A resolution specifying that the tax is to be used | 748 |
|
exclusively for the purpose set forth in division (A)(3) of this | 749 |
|
section that is not adopted as an emergency measure may direct the | 750 |
|
board of elections to submit the question of levying the tax or | 751 |
|
increasing the rate of the tax to the electors of the county at a | 752 |
|
special election held on the date specified by the board of county | 753 |
|
commissioners in the resolution, provided that the election occurs | 754 |
|
not less than ninety days after the resolution is certified to the | 755 |
board of elections and the election is not held in February or | 756 |
August of any year. Upon certification of the resolution to the | 757 |
|
board of elections, the board of county commissioners shall notify | 758 |
|
the tax commissioner in writing of the levy question to be | 759 |
|
submitted to the electors. No resolution adopted under division | 760 |
|
(D)(2)(a) of this section shall go into effect unless approved by | 761 |
|
a majority of those voting upon it and, except as provided in | 762 |
|
division (E) of this section, not until the first day of a | 763 |
|
calendar quarter following the expiration of sixty-five days from | 764 |
|
the date the tax commissioner receives notice from the board of | 765 |
|
elections of the affirmative vote. | 766 |
| (b) A resolution specifying that the tax is to be used | 767 |
|
exclusively for the purpose set forth in division (A)(3) of this | 768 |
|
section that is adopted as an emergency measure shall become | 769 |
|
effective as provided in division (A) of this section, but may | 770 |
|
direct the board of elections to submit the question of repealing | 771 |
|
the tax or increase in the rate of the tax to the electors of the | 772 |
|
county at the next general election in the county occurring not | 773 |
|
less than ninety days after the resolution is certified to the | 774 |
|
board of elections. Upon certification of the resolution to the | 775 |
|
board of elections, the board of county commissioners shall notify | 776 |
|
the tax commissioner in writing of the levy question to be | 777 |
|
submitted to the electors. The ballot question shall be the same | 778 |
|
as that prescribed in section 5739.022 of the Revised Code. The | 779 |
|
board of elections shall notify the board of county commissioners | 780 |
|
and the tax commissioner of the result of the election immediately | 781 |
|
after the result has been declared. If a majority of the qualified | 782 |
|
electors voting on the question of repealing the tax or increase | 783 |
|
in the rate of the tax vote for repeal of the tax or repeal of the | 784 |
|
increase, the board of county commissioners, on the first day of a | 785 |
|
calendar quarter following the expiration of sixty-five days after | 786 |
|
the date the board and tax commissioner received notice of the | 787 |
|
result of the election, shall, in the case of a repeal of the tax, | 788 |
|
cease to levy the tax, or, in the case of a repeal of an increase | 789 |
|
in the rate of the tax, cease to levy the increased rate and levy | 790 |
|
the tax at the rate at which it was imposed immediately prior to | 791 |
|
the increase in rate. | 792 |
| (c) A board of county commissioners, by resolution, may | 793 |
|
reduce the rate of a tax levied exclusively for the purpose set | 794 |
|
forth in division (A)(3) of this section to a lower rate | 795 |
|
authorized by this section. Any such reduction shall be made | 796 |
|
effective on the first day of the calendar quarter next following | 797 |
|
the sixty-fifth day after the tax commissioner receives a | 798 |
|
certified copy of the resolution from the board. | 799 |
| (G) Upon receipt from a board of county commissioners of a | 821 |
|
certified copy of a resolution required by division (A) of this | 822 |
|
section, or from the board of elections a notice of the results of | 823 |
|
an election required by division (D)(1), (2)(a), (b), or (c) of | 824 |
|
this section, the tax commissioner shall provide notice of a tax | 825 |
|
rate change in a manner that is reasonably accessible to all | 826 |
|
affected vendors. The commissioner shall provide this notice at | 827 |
|
least sixty days prior to the effective date of the rate change. | 828 |
|
The commissioner, by rule, may establish the method by which | 829 |
|
notice will be provided. | 830 |
