HB 309 — Regards budget commissions, property tax, and certain funds

60 (B) The school year next preceding the fiscal year for 61 which such payments are authorized meets the requirement of 62 section 3313.48 of the Revised Code, with regard to the minimum 63 number of hours school must be open for instruction with pupils 64 in attendance, for individualized parent-teacher conference and 65 reporting periods, and for professional meetings of teachers.

66 A school district shall not be considered to have failed 67 to comply with this division because schools were open for 68 instruction but either twelfth grade students were excused from 69 attendance for up to the equivalent of three school days or only 70 a portion of the kindergarten students were in attendance for up 71 to the equivalent of three school days in order to allow for the 72 gradual orientation to school of such students.

73 A board of education or governing board of an educational 74 service center which has not conformed with other law and the 75 rules pursuant thereto, shall not participate in the 76 Sub.

H.

B.

No.

309 Page 4 As Passed by the House distribution of funds authorized by this chapter, except for 77 good and sufficient reason established to the satisfaction of 78 the department and the state controlling board.

79 All funds allocated to school districts under this 80 chapter, except those specifically allocated for other purposes, 81 shall be used to pay current operating expenses only.

82 Sec.

The county auditor shall present to the 83 county budget commission the annual tax budgets submitted under 84 sections 5705.01 to 5705.47 of the Revised Code, together with 85 an estimate prepared by the auditor of the amount of any state 86 levy, the rate of any school tax levy as previously determined, 87 the tax commissioner's estimate of the amount to be received in 88 the county public library fund, the tax rates provided under 89 section 5705.281 of the Revised Code if adoption of the tax 90 budget was waived under that section, and such other information 91 as the commission requests or the tax commissioner prescribes.

92 The budget commission shall examine such budget and, if 93 the taxing authority is a board of education that has elected to 94 include projections pursuant to division (E) of section 5705.391 95 of the Revised Code, shall examine such projections.

Using the 96 budget and, if applicable, included projections, the budget 97 commission shall ascertain the total amount proposed to be 98 raised in the county for the purposes of each subdivision and 99 other taxing units in the county and the need for those amounts.

100 Except as otherwise provided in this section, the county budget 101 commission may reduce the amount to be raised by any levy 102 pursuant to section 5705.32 of the Revised Code.

103Sub. The commission shall ascertain that the following levies 104 have been properly authorized and, if so authorized, shall 105 approve them without modification:

106 Sub.

309 Page136th 5G.A. As Passed by the House (A) All levies in excess of the ten-mill limitation in the 107 first five years they are levied, unless the levy is the renewal 108 of an existing tax or the subdivision or taxing unit requests an 109 amount requiring a lower rate for the succeeding fiscal year.

110The Suchcommission ashall requestascertain forthat an amount requiring a lower rate applies only 111 to the succeedingfollowing fiscallevies yearhave unlessbeen theproperly subdivisionauthorized orand, taxingif 112so unitauthorized, expresslyshall statesapprove thatthem thewithout requestmodification: is permanent.

113(A) (B) All levies forin unsatisfiedexcess debtof charges,the includingten-mill 114limitation leviesin thatthe remainfirst necessaryyear tothey payare noteslevied, issuedunless the levy is the renewal of an existing tax or the subdivision or taxing unit requests an amount requiring a lower rate for emergencythe 115succeeding purposes;fiscal year.

116Such (C)a Therequest leviesfor prescribedan byamount divisionrequiring (B)a oflower sectionsrate 117applies 742.33only andto 742.34the ofsucceeding fiscal year unless the Revisedsubdivision Code;or taxing unit expressly states that the request is permanent.

118(B) (D)All Exceptlevies as otherwise provided in this division, a 119 minimum levy within the ten-mill limitation for theunsatisfied current 120 expense and debt servicecharges, ofincluding eachlevies subdivisionthat orremain taxingnecessary unit, 121 which shall equal two-thirds of the average levy for current 122 expenses and debt service allotted within the fifteen-mill 123 limitation to suchpay subdivisionnotes orissued taxing unit during the last 124 five years the fifteen-mill limitation was in effect unless such 125 subdivision or taxing unit requests an amount requiring a lower 126 rate for theemergency succeedingpurposes; fiscal year, or if it expressed its 127 intent to forgo collections from such a levy under division (E) 128 of section 5705.29 of the Revised Code.

Such(C) aThe requestlevies forprescribed anby 129division amount(B) requiringof asections lower742.33 rateand applies742.34 onlyof to the succeedingRevised 130Code; fiscal year unless the subdivision or taxing unit expressly 131 states that the request is permanent.

132(D) Except as otherwise provided in sectionthis 5705.312division, ofa theminimum Revisedlevy 133within Code,the iften-mill limitation for the leviescurrent requiredexpense inand divisionsdebt (B)service andof (C)each subdivision or taxing unit, which shall equal two-thirds of thisthe 134average sectionlevy for current expenses and debt service allotted within the fifteen- mill limitation to such subdivision or taxing unit equalduring orthe exceedlast five years the 135fifteen-mill entirelimitation minimumwas levyin ofeffect theunless such subdivision asor fixed,taxing unit requests an amount requiring a lower rate for the minimumsucceeding 136fiscal Sub.year, or if it expressed its intent to forgo collections from such a levy under division (E) of section 5705.29 of the Revised Code.

H.Such a request for an amount requiring a lower rate applies only to the succeeding fiscal year unless the subdivision or taxing unit expressly states that the request is permanent.

B.Except as provided in section 5705.312 of the Revised Code, if the levies required in divisions (B) and (C) of this section for the subdivision or taxing unit equal or exceed the entire minimum levy of the subdivision as fixed, the minimum levies of the other subdivisions or taxing units shall be reduced by the commission to provide for the levies and an operating levy for the subdivision.

No.Such additional levy shall be deducted from the minimum levies of each of the other subdivisions or taxing units, but the operating levy for a school district shall not be reduced below a figure equivalent to forty-five per cent of the millage available within the ten-mill limitation after all the levies in divisions (B) and (C) of this section have been provided for.

309If Pagea 6municipal Ascorporation Passedand bya township have entered into an annexation agreement under section 709.192 of the HouseRevised leviesCode in which they agree to reallocate their shares of the otherminimum subdivisionslevies orestablished taxingunder unitsthis shalldivision beand 137if reducedthat byannexation agreement is submitted along with the commissionannual totax providebudget forof both the leviestownship and anthe 138municipal operatingcorporation, then, when determining the minimum levy forunder this division, the subdivision.auditor shall allocate, to the extent possible, the minimum levy for that municipal corporation and township in accordance with their annexation agreement.

SuchDivisions additional(A) levyto shall(D) 139 be deducted from the minimum levies of eachthis ofsection theare othermandatory, 140and subdivisionscommissions or taxing units, but the operating levy for a 141 school district shall not be reducedwithout belowdiscretion a figure equivalent 142 to forty-fivereduce persuch centminimum oflevies theexcept millageas availableprovided within the ten- 143 mill limitation after all the levies in divisionssuch (B)divisions. and (C) of 144 this section have been provided for.

145 If aany municipaldebt corporationcharge and a township have entered 146 into an annexation agreement under section 709.192 of the 147 Revised Code in which they agree to reallocate their shares of 148 the minimum levies established under this division and if that 149 annexation agreement is submittedomitted alongfrom with the annualbudget, tax 150 budget of both the townshipcommission and the municipal corporation, then, 151 when determining the minimum levy under this division, the 152 auditor shall allocate,include toit thetherein. extent possible, the minimum levy 153 for that municipal corporation and township in accordance with 154 their annexation agreement.

155Sec. Divisions (A) to (D) of this section are mandatory, and 156 commissions shall be without discretion to reduce such minimum 157 levies except as provided in such divisions.

158 If any debt charge is omitted from the budget, the 159 commission shall include it therein.

160 Sec.

161 (1) "Unnecessary collections" mean collections from a tax 162 beyond the reasonably anticipated financial needs of the taxing 163 authority for the specific purposes of the tax after accounting 164 for current fund balances, projected expenditures, and other 165 Sub.

309 Page136th 7G.A. As Passed by the House available funding sources.

166(1) (2)"Unnecessary "Excessive collections" mean collections from a tax inbeyond 167the anreasonably amountanticipated orfinancial atneeds aof ratethe thattaxing exceedsauthority whatfor isthe requiredspecific topurposes provideof 168the servicestax atafter aaccounting levelfor thatcurrent isfund consistentbalances, withprojected statutoryexpenditures, 169and obligations.other available funding sources.

170(2) (B)"Excessive Thecollections" countymean budgetcollections commission shall adjust the 171 estimated amounts required from thea general property tax forin 172an eachamount fund,or asat showna byrate thethat taxexceeds budgetswhat oris other information 173 required to beprovide providedservices underat sectiona 5705.281level ofthat theis Revisedconsistent 174with Code,statutory soobligations. as to bring the tax levies required therefor within the 175 limitations specified in sections 5705.01 to 5705.47 of the 176 Revised Code, for such levies.

(B) The commissioncounty maybudget revisecommission andshall 177 adjust the estimateestimated ofamounts balancesrequired and receipts from allthe sourcesgeneral 178property tax for each fundfund, andas shallshown determineby the totaltax appropriationsbudgets thator 179other mayinformation required to be madeprovided therefrom.under section 5705.281 of the Revised Code, so as to bring the tax levies required therefor within the limitations specified in sections 5705.01 to 5705.47 of the Revised Code, for such levies.

180The Ifcommission amay taxingrevise unitand declaredadjust itsthe intentestimate to forgo all or a 181 portion of collectionsbalances underand divisionreceipts (E)from ofall sectionsources 5705.29for ofeach 182fund theand Revised Code, the commission shall adjustdetermine the ratetotal ofappropriations each 183 levy as required to result in that reductionmay inbe collections.made therefrom.

184If (B)a (C)taxing Exceptunit asdeclared otherwiseits providedintent into sectionforgo 5705.31all of 185 the Revised Code, the county budget commission may adjust the 186 estimated amounts required from the general property tax for 187 each fund, as shown by the tax budgets or othera informationportion 188of requiredcollections tounder bedivision provided(E) underof section 5705.2815705.29 of the Revised 189 Code, so as to bring the taxcommission leviesshall requiredadjust therefor within 190 levels the commissionrate findsof reasonableeach andlevy prudentas required to avoidresult 191in unnecessarythat orreduction excessivein collections.

Before(B) reducing(C) theExcept amountas 192otherwise orprovided ratein section 5705.31 of anythe taxRevised pursuantCode, tothe thiscounty division,budget commission may adjust the commissionestimated 193amounts shallrequired providefrom the taxinggeneral authorityproperty oftax for each fund, as shown by the levyingtax taxingbudgets unitor another 194information opportunityrequired to present,be atprovided aunder publicsection hearing,5705.281 informationof the 195Revised Sub.Code, so as to bring the tax levies required therefor within levels the commission finds reasonable and prudent to avoid unnecessary or excessive collections.

Before reducing the amount or rate of any tax pursuant to this division, the commission shall provide the taxing authority of the levying taxing unit and the levying taxing unit an opportunity to present, at a public hearing, information either considers relevant to the questions of if and to what extent the levy should be reduced.

If the county budget commission adjusts amounts from any tax levied by a taxing unit that is not a qualifying subdivision, the adjustment shall be subject to both of the following:

(1) No levy shall be reduced below the level that would cause it to collect less than what the levy collected in the preceding year, unless funds are available from reserve balance accounts, nonexpendable trust funds, or carryover amounts to offset a reduction below that level, and the budget commission shall consider reserve balance accounts, nonexpendable trust funds, and carryover amounts for that purpose;

(2) No levy may be reduced under division (B) of this section to a level that would cause a school district subject to division (A) of section 3317.01 of the Revised Code to levy less than twenty mills for current operating expenses as required by that division.

(D) The commission shall fix the amount of the county public library fund to be distributed to each board of public library trustees that has qualified under section 5705.28 of the Revised Code for participation in the proceeds of such fund.

The amount paid to all libraries in the county from such fund shall never be a smaller per cent of the fund than the average of the percentages of the county's classified taxes that were distributed to libraries in 1982, 1983, and 1984, as determined by Sub.

309 Page136th 8G.A. As Passed by the House authority considers relevant to the questions of if and to what 196 extent the levy should be reduced.

197 If the county budgetauditor. commission adjusts amounts from any 198 tax levied by a taxing unit that is not a qualifying 199 subdivision, the adjustment shall be subject to both of the 200 following:

201The (1)commission No levy shall bebase reduced below the levelamount thatfor woulddistribution 202on causethe itneeds toof collectsuch lesslibrary thanfor what the levyconstruction collectedof innew thelibrary 203buildings, precedingparts year,of unlessbuildings, fundsimprovements, areoperation, availablemaintenance, from reserve balance 204 accounts, nonexpendable trust funds, or carryoverother amountsexpenses. to 205 offset a reduction below that level, and the budget commission 206 shall consider reserve balance accounts, nonexpendable trust 207 funds, and carryover amounts for that purpose;

208In (2)determining Nothe levyneeds mayof beeach reducedlibrary underboard divisionof (B)trustees, ofand thisin 209calculating sectionthe amount to abe leveldistributed thatto wouldany causelibrary aboard schoolof districttrustees subjecton tothe 210basis divisionof (A)its ofneeds, sectionthe 3317.01commission ofshall make no reduction in its allocation from the Revisedfund Codeon toaccount levyof lessadditional 211revenues thanrealized twentyby millsa forlibrary currentfrom operatingincreased expensestaxes asor requiredservice charges voted by 212its thatelectorate, division.from revenues received through federal or state grants, projects, or programs, or from grants from private sources.

213(C)(E) (D)Notwithstanding Thethe fact that alternative methods of financing such needs are available, after fixing the amount to be distributed to libraries, the commission shall fix the amountamount, if any, of the county 214 public library fund to be distributed to each board of publictownship 215park librarycommissioners, trustees that has qualified under section 5705.28 of the 216county, Revisedand Codeeach formunicipal participationcorporation in theaccordance proceedswith ofthe suchfollowing: fund.

The(1) 217Each amountmunicipal paidcorporation to all libraries in the county from such fund shall 218receive never be a smaller per cent of the fundremainder thanthat equals the averageper ofcent that the 219county percentagesauditor ofdetermines the county's classified property taxes thatoriginating werein 220such distributedmunicipal tocorporation libraries in 1982,1984 1983,were andof 1984,the astotal determinedof 221all byof the countycounty's auditor.classified property taxes in 1984.

The commission shallmay basededuct thefrom this amount forany 222amount distributionthat onthe budget commission allows to the needsboard of suchtownship librarypark forcommissioners theof constructiona 223township park district, the boundaries of newwhich libraryare buildings,coextensive partswith ofor buildings,contained improvements,within 224the operation,boundaries maintenance,of orthe othermunicipal expenses.corporation.

In(2) determiningThe county shall receive a per cent of the 225remainder Sub.that equals the per cent that the county auditor determines the classified property taxes originating outside of the boundaries of municipal corporations in the county in 1984 were of the total of all of the county's classified property taxes in 1984.

The commission may deduct from this amount any amount that the budget commission allows to the board of township park commissioners of a township park district, the boundaries of which are not coextensive with or contained within those of any municipal corporation in the county.

(D)(F) The commission shall separately set forth the amounts fixed and determined under divisions (B)(D) and (C)(E) of this section in the "official certificate of estimated resources," as provided in section 5705.35 of the Revised Code, and separately certify such amount to the county auditor who shall be guided thereby in the distribution of the county public library fund for and during the fiscal year.

In determining such amounts, the commission shall be guided by the estimate certified by the tax commissioner and presented by the auditor under section 5705.31 of the Revised Code, as to the total amount of revenue to be received in the county public library fund during such fiscal year.

(E)(1)(G)(1) At least five days before the date of any meeting at which the budget commission plans to discuss the distribution of the county public library fund, it shall notify each legislative authority and board of public library trustees, county commissioners, and township park commissioners eligible to participate in the distribution of the fund of the date, time, place, and agenda for the meeting.

Any legislative authority or board entitled to notice under this division may Sub.

309 Page136th 9G.A. As Passed by the House needs of each library board of trustees, and in calculating the 226 amount to be distributed to any library board of trustees on the 227 basis of its needs, the commission shall make no reduction in 228 its allocation from the fund on account of additional revenues 229 realized by a library from increased taxes or service charges 230 voted by its electorate, from revenues received through federal 231 or state grants, projects, or programs, or from grants from 232 private sources.

233designate (C)(E)an Notwithstandingofficer theor factemployee that alternative methods 234 of financing such needslegislative areauthority available,or afterboard fixing the amount 235 to bewhom distributed to libraries, the commission shall fixdeliver the 236notice. amount, if any, of the county public library fund to be 237 distributed to each board of township park commissioners, the 238 county, and each municipal corporation in accordance with the 239 following:

240(2) (1)Before Each municipal corporation in the countyfinal shalldetermination receive 241 a per cent of the remainderamount thatto equalsbe theallotted perto centeach thatsubdivision thefrom 242any countysource, auditor determines the classifiedcommission propertyshall taxespermit 243representatives originatingof ineach suchsubdivision municipaland corporationof ineach 1984board were of thepublic 244library totaltrustees ofto allappear ofbefore theit county'sto classifiedexplain propertyits taxesfinancial inneeds. 1984.

245(F)(H) TheIf commissionany maypublic deductlibrary fromreceives thisand amountexpends any amountfunds thatallocated theto 246it budgetunder commissionthis allowssection tofor the boardconstruction of townshipnew parklibrary 247buildings commissionersor parts of abuildings, townshipsuch parklibrary district,shall thebe boundariesfree ofand 248open whichto arethe coextensiveinhabitants withof or contained within the boundariescounty ofin 249which theit municipalis corporation.located.

250Any (2)board The county shall receive a per cent of thelibrary remaindertrustees 251 that equalsreceives thefunds perunder centthis thatsection theand countysection auditor5747.48 determines the 252 classified property taxes originating outside of the boundariesRevised 253Code ofshall municipalhave corporationsits infinancial therecords countyopen infor 1984public wereinspection ofat the 254 total of all ofreasonable thetimes. county's classified property taxes in 1984.

255Sec. Sub.

H.

B.

No.

309 Page 10 As Passed by the House The commission may deduct from this amount any amount that the 256 budget commission allows to the board of township park 257 commissioners of a township park district, the boundaries of 258 which are not coextensive with or contained within those of any 259 municipal corporation in the county.

260 (D)(F) The commission shall separately set forth the 261 amounts fixed and determined under divisions (B)(D) and (C)(E) 262 of this section in the "official certificate of estimated 263 resources," as provided in section 5705.35 of the Revised Code, 264 and separately certify such amount to the county auditor who 265 shall be guided thereby in the distribution of the county public 266 library fund for and during the fiscal year.

In determining such 267 amounts, the commission shall be guided by the estimate 268 certified by the tax commissioner and presented by the auditor 269 under section 5705.31 of the Revised Code, as to the total 270 amount of revenue to be received in the county public library 271 fund during such fiscal year.

272 (E)(1)(G)(1) At least five days before the date of any 273 meeting at which the budget commission plans to discuss the 274 distribution of the county public library fund, it shall notify 275 each legislative authority and board of public library trustees, 276 county commissioners, and township park commissioners eligible 277 to participate in the distribution of the fund of the date, 278 time, place, and agenda for the meeting.

Any legislative 279 authority or board entitled to notice under this division may 280 designate an officer or employee of such legislative authority 281 or board to whom the commission shall deliver the notice.

282 (2) Before the final determination of the amount to be 283 allotted to each subdivision from any source, the commission 284 shall permit representatives of each subdivision and of each 285 Sub.

H.

B.

No.

309 Page 11 As Passed by the House board of public library trustees to appear before it to explain 286 its financial needs.

287 (F)(H) If any public library receives and expends any 288 funds allocated to it under this section for the construction of 289 new library buildings or parts of buildings, such library shall 290 be free and open to the inhabitants of the county in which it is 291 located.

Any board of library trustees that receives funds under 292 this section and section 5747.48 of the Revised Code shall have 293 its financial records open for public inspection at all 294 reasonable times.

295 Sec.

296 (1) "City, located wholly or partially in the county, with 297 the greatest population" means the city, located wholly or 298 partially in the county, with the greatest population residing 299 in the county;

however, if the county budget commission on or 300 before January 1, 1998, adopted an alternative method of 301 apportionment that was approved by the city, located partially 302 in the county, with the greatest population but not the greatest 303 population residing in the county, "city, located wholly or 304 partially in the county, with the greatest population" means the 305 city, located wholly or partially in the county, with the 306 greatest population whether residing in the county or not, if 307 this alternative meaning is adopted by action of the board of 308 county commissioners and a majority of the boards of township 309 trustees and legislative authorities of municipal corporations 310 located wholly or partially in the county.

311 (2) "Participating political subdivision" means a 312 municipal corporation or township that satisfies all of the 313 following:

314(a) Sub.It is located wholly or partially in the county.

(b) It is not the city, located wholly or partially in the county, with the greatest population.

(c) Public library fund moneys are apportioned to it under the county's alternative method or formula of apportionment in the current calendar year.

(B) In lieu of the method of apportionment of the county public library fund provided by division (C)(E) of section 5705.32 of the Revised Code, the county budget commission may provide for the apportionment of the fund under an alternative method or on a formula basis as authorized by this section.

Except as otherwise provided in division (C) of this section, the alternative method of apportionment shall have first been approved by all of the following governmental units:

the board of county commissioners;

the legislative authority of the city, located wholly or partially in the county, with the greatest population;

and a majority of the boards of township trustees and legislative authorities of municipal corporations, located wholly or partially in the county, excluding the legislative authority of the city, located wholly or partially in the county, with the greatest population.

In granting or denying approval for an alternative method of apportionment, the board of Sub.

309 Page136th 12G.A. As Passed by the House (a) It is located wholly or partially in the county.

315county (b)commissioners, Itboards isof nottownship thetrustees, city,and locatedlegislative whollyauthorities orof partiallymunicipal incorporations theshall 316act county,by withmotion. the greatest population.

317A (c)motion Publicto libraryapprove fundshall moneysbe arepassed apportionedupon toa itmajority undervote 318of the county'smembers alternativeof methoda board of county commissioners, board of township trustees, or formulalegislative authority of apportionmenta inmunicipal 319corporation, theshall currenttake calendareffect year.immediately, and need not be published.

320Any (B)alternative In lieu of the method of apportionment ofadopted theand countyapproved 321under publicthis library fund provided by division (C)(E) of section 322 5705.32 of the Revised Code, the county budget commission may 323be providerevised, foramended, theor apportionmentrepealed ofin the fundsame undermanner anas alternativeit 324may methodbe oradopted onand aapproved. formula basis as authorized by this section.

325If Exceptan asalternative otherwisemethod of apportionment adopted and approved under this division is repealed, the county public library fund shall be apportioned among the subdivisions eligible to participate in the fund, commencing in the ensuing calendar year, under the apportionment provided in divisiondivisions (B) (C) and (C)(D) of thissection 3265705.32 section,of the alternativeRevised methodCode, unless the repeal occurs by operation of apportionmentdivision shall(C) haveof 327this firstsection beenor approveda bynew allmethod for apportionment of the followingfund governmentalis units:provided in the action of repeal.

328(C) This division applies only in counties in which the boardcity, located wholly or partially in the county, with the greatest population has a population of countytwenty commissioners;thousand or less and a population that is less than fifteen per cent of the total population of the county.

In such a county, the legislative authorityauthorities or boards of 329township trustees of two or more participating political subdivisions, which together have a population residing in the county that is a majority of the total population of the county, each may adopt a resolution to exclude the approval otherwise required of the legislative authority of the city, located wholly or partially in the county, with the 330 greatest population;population.

andAll a majority of the boardsresolutions ofto townshipexclude 331that trusteesapproval andshall legislativebe authoritiesadopted ofnot municipallater corporations,than 332the locatedfirst whollyMonday orof partiallyAugust inof the county,year excludingpreceding the 333calendar legislativeyear authorityin ofwhich thedistributions city,are locatedto whollybe ormade partiallyunder 334an inalternative themethod county,of withapportionment. the greatest population.

InA motion granting or 335 denying approval forof an alternative method of apportionment,apportionment under this division shall be adopted by a majority vote of the 336members of the board of county commissioners,commissioners and by a majority vote of a majority of the boards of township trustees,trustees and 337 legislative authorities of the municipal corporations located wholly or partially in the county, other than the city, located wholly or partially in the county, with the greatest population, shall acttake byeffect 338immediately, motion.and need not be published.

AThe motionalternative tomethod approveof shallapportionment beunder passedthis upondivision ashall majoritybe voteadopted 339and ofapproved theannually, membersnot oflater athan boardthe offirst countyMonday commissioners, board of 340August township trustees, or legislative authority of athe municipalyear 341preceding corporation,the shallcalendar takeyear effectin immediately,which anddistributions needare notto be 342made published.under it.

343A Sub.motion granting approval of an alternative method of apportionment under this division repeals any existing alternative method of apportionment, effective with distributions to be made from the fund in the ensuing calendar year.

An alternative method of apportionment under this division shall not be revised or amended after the first Monday of August of the year preceding the calendar year in which distributions are to be made under it.

(D) In determining an alternative method of apportionment authorized by this section, the county budget commission may include in the method any factor considered to be appropriate and reliable, in the sole discretion of the county budget commission.

Sub.

309 Page136th 13G.A. As Passed by the House Any alternative method of apportionment adopted and 344 approved under this division may be revised, amended, or 345 repealed in the same manner as it may be adopted and approved.

346(E) IfOn anthe basis of any alternative method of apportionment adopted and approved 347as underauthorized by this divisionsection, isas repealed,certified by the auditor to the county publictreasurer, librarythe fundcounty 348treasurer shall bemake apportioneddistribution amongof the subdivisionsmoney eligiblein tothe 349county participatepublic inlibrary thefund fund,to commencingeach insubdivision theeligible ensuingto calendarparticipate 350in year,the underfund, and the apportionmentauditor, providedwhen inthe divisionsamount (B)(C)of andthose 351shares (C)(D)is ofin sectionthe 5705.32custody of the Revisedtreasurer Code,in unless the repealamounts 352so occurscomputed byto operationbe ofdue divisionthe (C)respective ofsubdivisions, thisshall sectionat orthe asame newtime 353certify methodto forthe apportionmenttax ofcommissioner the fundpercentage isshare providedof in the actioncounty 354as ofa repeal.subdivision.

355All (C)money Thisreceived divisioninto appliesthe onlytreasury inof countiesa insubdivision whichfrom the 356county city,public locatedlibrary whollyfund or partially in thea county,county withtreasury theshall 357be greatestpaid populationinto hasthe ageneral populationfund of twenty thousand or less 358 and aused populationfor that is less than fifteen per cent of the totalcurrent 359operating populationexpenses of the county.subdivision.

In(F) suchThe aactions county, the legislative 360 authorities or boards of township trustees of two or more 361 participating political subdivisions, which together have a 362 population residing in the county thatbudget iscommission ataken majoritypursuant ofto thethis 363section totalare populationfinal ofand the county, each may adoptnot abe resolutionappealed to 364 exclude the approvalboard otherwise required of thetax legislativeappeals, 365except authorityon of the city,issues locatedof whollyabuse orof partiallydiscretion inand thefailure 366to county,comply with the greatestformula. population.

AllSec. of the resolutions to 367 exclude that approval shall be adopted not later than the first 368 Monday of August of the year preceding the calendar year in 369 which distributions are to be made under an alternative method 370 of apportionment.

3715705.60. A motion granting or denying approval of an alternative 372 method of apportionment under this division shall be adopted by 373 a majority vote of the members of the board of county 374 Sub.

(A) As used in this section, "qualifying fixed-sum levy" means a tax levied on property at whatever rate is required to produce a specified amount of tax money, including a tax levied under section 5705.199 of the Revised Code, but not including a tax levied in excess of the ten-mill limitation to pay debt charges.

(B) Each year, the tax commissioner shall determine by what amount, if any, the rate of a qualifying fixed sum levy must be changed for the levy to produce the levy's specified amount of money for the current tax year.

The tax commissioner shall certify the amount determined for each fixed-sum levy to the appropriate county auditor by the first day of September.

(C) Each county auditor to whom a rate change is certified under division (B) of this section shall apply the adjusted rate for the current tax year.

SECTION 2.

That existing sections 3317.01, 5705.31, 5705.32, and 5705.321 of the Revised Code are hereby repealed.

Sub.

309 Page136th 14G.A. As Passed by the House commissioners and by a majority vote of a majority of the boards 375 of township trustees and legislative authorities of the 376 municipal corporations located wholly or partially in the 377 county, other than the city, located wholly or partially in the 378 county, with the greatest population, shall take effect 379 immediately, and need not be published.

TheSpeaker alternative___________________ method 380 of apportionment under this division shall be adopted and 381 approved annually, not later than the firstHouse Monday of AugustRepresentatives. of 382 the year preceding the calendar year in which distributions are 383 to be made under it.

APresident motion___________________ granting approval of an 384 alternative method of apportionment under this division repeals 385 any existing alternative method of apportionment, effective with 386 distributions to be made from the fundSenate. in the ensuing calendar 387 year.

AnPassed alternative________________________, method20____ ofApproved apportionment________________________, under20____ thisGovernor. division 388 shall not be revised or amended after the first Monday of August 389 of the year preceding the calendar year in which distributions 390 are to be made under it.

391Sub. (D) In determining an alternative method of apportionment 392 authorized by this section, the county budget commission may 393 include in the method any factor considered to be appropriate 394 and reliable, in the sole discretion of the county budget 395 commission.

396 (E) On the basis of any alternative method of 397 apportionment adopted and approved as authorized by this 398 section, as certified by the auditor to the county treasurer, 399 the county treasurer shall make distribution of the money in the 400 county public library fund to each subdivision eligible to 401 participate in the fund, and the auditor, when the amount of 402 those shares is in the custody of the treasurer in the amounts 403 so computed to be due the respective subdivisions, shall at the 404 same time certify to the tax commissioner the percentage share 405 Sub.

309 Page136th 15G.A. As Passed by the House of the county as a subdivision.

AllThe moneysection receivednumbering intoof thelaw 406 treasury of a subdivision from the county public library fund in 407 a county treasury shall be paid into the general fund and usedpermanent 408nature foris thecomplete currentand operatingin expensesconformity ofwith the subdivision.Revised Code.

409Director, (F)Legislative TheService actionsCommission. of the county budget commission taken 410 pursuant to this section are final and may not be appealed to 411 the board of tax appeals, except on the issues of abuse of 412 discretion and failure to comply with the formula.

413Filed Sec.in the office of the Secretary of State at Columbus, Ohio, on the ____ day of ___________,A.

5705.60.D.

(A)20____. As used in this section, "qualifying 414 fixed-sum levy" means a tax levied on property at whatever rate 415 is required to produce a specified amount of tax money, 416 including a tax levied under section 5705.199 of the Revised 417 Code, but not including a tax levied in excess of the ten-mill 418 limitation to pay debt charges.

419Secretary (B) Each year, the tax commissioner shall determine by 420 what amount, if any, the rate of aState. qualifying fixed sum levy 421 must be changed for the levy to produce the levy's specified 422 amount of money for the current tax year.

TheFile taxNo. commissioner 423 shall certify the amount determined for each fixed-sum levy to 424 the appropriate county auditor by the first day of September.

425_________ (C)Effective EachDate county___________________ auditor to whom a rate change is certified 426 under division (B) of this section shall apply the adjusted rate 427 for the current tax year.

428 Section 2.

That existing sections 3317.01, 5705.31, 429 5705.32, and 5705.321 of the Revised Code are hereby repealed.

430