Ohio § 5705.03

§ 5705.03.

(A) The taxing authority of each subdivision may levy taxes annually, subject to the

limitations of sections 5705.01 to 5705.47 of the Revised Code , on the real and personal property within the subdivision for the purpose of paying

the current operating expenses of the subdivision and acquiring or constructing permanent

improvements.  The taxing authority of each subdivision and taxing unit shall, subject to the limitations

of such sections, levy such taxes annually as are necessary to pay the interest and

sinking fund on and retire at maturity the bonds, notes, and certificates of indebtedness

of such subdivision and taxing unit, including levies in anticipation of which the

subdivision or taxing unit has incurred indebtedness. (B)(1) When a taxing authority determines that it is necessary to levy a tax outside the

ten-mill limitation for any purpose authorized by the Revised Code, the taxing authority

shall certify to the county auditor a resolution or ordinance requesting that the

county auditor certify to the taxing authority the amounts described in division (B)(2)(a)

of this section.  The resolution or ordinance shall state all of the following: (a) The proposed rate of the tax, expressed in mills for each one dollar of taxable value,

or the dollar amount of revenue to be generated by the proposed tax; (b) The purpose of the tax; (c) Whether the tax is an additional levy, a renewal of an existing tax, a renewal of

an existing tax with an increase or a decrease, a reduction or decrease of an existing

tax, or an extension of an existing tax to additional territory; (d) The section of the Revised Code authorizing submission of the question of the tax; (e) The term of years of the tax or if the tax is for a continuing period of time; (f) That the tax is to be levied upon the entire territory of the subdivision or, if

authorized by the Revised Code, a description of the portion of the territory of the

subdivision in which the tax is to be levied; (g) The date of the election at which the question of the tax shall appear on the ballot; (h) That the ballot measure shall be submitted to the entire territory of the subdivision

or, if authorized by the Revised Code, a description of the portion of the territory

of the subdivision to which the ballot measure shall be submitted; (i) The tax year in which the tax will first be levied and the calendar year in which

the tax will first be collected; (j) Each such county in which the subdivision has territory. The board of education of a city, local, or exempted village school district may also

designate, in a resolution adopted under division (B)(1) of this section, an amount

of the district's carry-over balance from the proceeding fiscal year, based on the

most recent certification made by the district under section 5705.36 of the Revised Code , as reserved for expenditure on current or future permanent improvements within the

following three years. (2)(a) Upon receipt of a resolution or ordinance certified under division (B)(1) of this

section, the county auditor shall certify to the taxing authority each of the following,

as applicable to that levy: (i) The total current tax valuation of the subdivision. (ii) The number of mills for each one dollar of taxable value that is required to generate

a specified amount of revenue. (iii) Either of the following: (I) If the levy is to renew, renew and increase, renew and decrease, reduce or decrease,

or extend to additional territory an existing levy that is subject to reduction under section 319.301 of the Revised Code , the levy's effective rate, expressed in dollars, rounded to the nearest dollar,

for each one hundred thousand dollars of the county auditor's market value; (II) For all other levies, the levy's rate, described in division (B)(2)(a)(ii) or (iv)

of this section, expressed in dollars, rounded to the nearest dollar, for each one

hundred thousand dollars of the county auditor's market value. (iv) The dollar amount of revenue, rounded to the nearest dollar, that would be generated

by a specified number of mills for each one dollar of taxable value. (v) For any levy or portion of a levy except a levy or portion of a levy to pay debt

charges, an estimate of the levy's annual collections, rounded to the nearest dollar,

which shall be calculated assuming that the amount of the tax list of the taxing authority

remains throughout the life of the levy the same as the amount of the tax list most

recently certified by the auditor under division (A) of section 319.28 of the Revised Code . (vi) If the purpose of the tax is for current expenses or current operating expenses and

the resolution is certified by a city, local, or exempted village school district,

the amount by which the carry-over balance in the district's general operating budget

from the preceding fiscal year exceeds the district's general fund expenditures made

in the preceding fiscal year, expressed both in dollars and as a percentage of those

expenditures.  This amount and percentage shall be determined on the basis of the most recent certification

made by the district to the county budget commission under section 5705.36 of the Revised Code .  The auditor shall exclude any amount designated under division (B)(1) of this section

for current or future permanent improvements in determining the district's carry-over

balance for the purpose of this computation. If a subdivision is located in more than one county, the county auditor shall obtain

from the county auditor of each other county in which the subdivision is located the

current tax valuation for the portion of the subdivision in that county.  The county auditor shall issue the certification to the taxing authority within

ten days after receiving the taxing authority's resolution or ordinance requesting

it. (b) If a school district proposes to levy a tax under section 5705.194 of the Revised Code on the basis that some or all of the territory of district is covered by a disaster

declaration during the disaster period, the district shall certify to the director

of education and workforce the resolution the district adopted under division (B)(1)

of this section and a copy of the applicable disaster declaration with a request that

the director approve the proposed tax.  The director shall certify to the district its approval or disapproval within fifteen

days after receiving the resolution.  The director shall only approve the tax if the director finds that a disaster period

exists for all or part of the district's territory on the date the district adopted

the resolution under division (B)(1) of this section and the district has been impacted

by the emergency described in the disaster declaration. (3) Upon receiving the certification from the county auditor under division (B)(2)(a)

of this section and, if required, the certification from the director of education

and workforce under division (B)(2)(b) of this section, unless the percentage certified

under division (B)(2)(a)(vi) of this section is one hundred per cent or more, except

in the case of a renewal levy, the taxing authority may adopt a resolution or ordinance

stating the rate of the tax levy, expressed in mills for each one dollar of taxable

value and the rate or effective rate, as applicable, in dollars for each one hundred

thousand dollars of the county auditor's market value, as estimated by the county

auditor, and that the taxing authority will proceed with the submission of the question

of the tax to electors.  The taxing authority shall certify this resolution or ordinance, a copy of the county

auditor's and director of education and workforce's certifications, a copy of any

applicable disaster declaration, and the resolution or ordinance the taxing authority

adopted under division (B)(1) of this section to the proper county board of elections

in the manner and within the time prescribed by the section of the Revised Code governing

submission of the question.  The county board of elections shall not submit the question of the tax to electors

unless a copy of those certifications and, if applicable, disaster declaration accompanies

the resolutions or ordinances the taxing authority certifies to the board.  Before requesting a taxing authority to submit a tax levy, any agency or authority

authorized to make that request shall first request the certification from the county

auditor provided under this section. (4) This division is supplemental to, and not in derogation of, any similar requirement

governing the certification by the county auditor of the tax valuation of a subdivision

or necessary tax rates for the purposes of the submission of the question of a tax

in excess of the ten-mill limitation, including section 133.18 of the Revised Code . (C) All taxes levied on property shall be extended on the tax list and duplicate by the

county auditor of the county in which the property is located, and shall be collected

by the county treasurer of such county in the same manner and under the same laws

and rules as are prescribed for the assessment and collection of county taxes.  The proceeds of any tax levied by or for any subdivision when received by its fiscal

officer shall be deposited in its treasury to the credit of the appropriate fund.