Ohio § 5705.191

§ 5705.191.

The taxing authority of any subdivision, other than the board of education of a school

district or the taxing authority of a county school financing district, by a vote

of two-thirds of all its members, may declare by resolution that the amount of taxes

that may be raised within the ten-mill limitation by levies on the current tax duplicate

will be insufficient to provide an adequate amount for the necessary requirements

of the subdivision, and that it is necessary to levy a tax in excess of such limitation

for any of the purposes in section 5705.19 of the Revised Code , or to supplement the general fund for the purpose of making appropriations for one

or more of the following purposes:  public assistance, human or social services, relief,

welfare, hospitalization, health, and support of general hospitals, and that the question

of such additional tax levy shall be submitted to the electors of the subdivision

at a general, primary, or special election to be held at a time therein specified.  In the case of a qualifying library levy for the support of a library association

or private corporation, the question of the levy shall be submitted to the electors

of the association library district.  Such resolution shall not include a levy on the current tax list and duplicate unless

such election is to be held at or prior to the general election day of the current

tax year.  Such resolution shall conform to the requirements of section 5705.19 of the Revised Code , except that a levy to supplement the general fund for the purposes of public assistance,

human or social services, relief, welfare, hospitalization, health, or the support

of general or tuberculosis hospitals may not be for a longer period than ten years.  All other levies under this section may not be for a longer period than five years

unless a longer period is permitted by section 5705.19 of the Revised Code , and the resolution shall specify the date of holding such election, which shall

not be earlier than ninety days after the adoption and certification of such resolution.  The resolution shall go into immediate effect upon its passage and no publication

of the same is necessary other than that provided for in the notice of election.  A copy of such resolution, immediately after its passage, shall be certified to

the board of elections of the proper county or counties in the manner provided by section 5705.25 of the Revised Code , and such section shall govern the arrangements for the submission of such question

and other matters with respect to such election, to which section 5705.25 of the Revised Code refers, excepting that such election shall be held on the date specified in the resolution,

which shall be consistent with the requirements of section 3501.01 of the Revised Code , provided that only one special election for the submission of such question may

be held in any one calendar year and provided that a special election may be held

upon the same day a primary election is held.  Publication of notice of that election shall be made in a newspaper of general circulation

in the county once a week for two consecutive weeks, or as provided in section 7.16 of the Revised Code , prior to the election.  If the board of elections operates and maintains a web site, the board of elections

shall post notice of the election on its web site for thirty days prior to the election. If a majority of the electors voting on the question vote in favor thereof, the taxing

authority of the subdivision may make the necessary levy within such subdivision or,

in the case of a qualifying library levy for the support of a library association

or private corporation, within the association library district, at the additional

rate or at any lesser rate outside the ten-mill limitation on the tax list and duplicate

for the purpose stated in the resolution.  Such tax levy shall be included in the next annual tax budget that is certified

to the county budget commission. After the approval of such a levy by the electors, the taxing authority of the subdivision

may anticipate a fraction of the proceeds of such levy and issue anticipation notes.  In the case of a continuing levy that is not levied for the purpose of current expenses,

notes may be issued at any time after approval of the levy in an amount not more than

fifty per cent of the total estimated proceeds of the levy for the succeeding ten

years, less an amount equal to the fraction of the proceeds of the levy previously

anticipated by the issuance of anticipation notes.  In the case of a levy for a fixed period that is not for the purpose of current

expenses, notes may be issued at any time after approval of the levy in an amount

not more than fifty per cent of the total estimated proceeds of the levy throughout

the remaining life of the levy, less an amount equal to the fraction of the proceeds

of the levy previously anticipated by the issuance of anticipation notes.  In the case of a levy for current expenses, notes may be issued after the approval

of the levy by the electors and prior to the time when the first tax collection from

the levy can be made.  Such notes may be issued in an amount not more than fifty per cent of the total

estimated proceeds of the levy throughout the term of the levy in the case of a levy

for a fixed period, or fifty per cent of the total estimated proceeds for the first

ten years of the levy in the case of a continuing levy. No anticipation notes that increase the net indebtedness of a county may be issued

without the prior consent of the board of county commissioners of that county.  The notes shall be issued as provided in section 133.24 of the Revised Code , shall have principal payments during each year after the year of their issuance

over a period not exceeding the life of the levy anticipated, and may have a principal

payment in the year of their issuance. “Taxing authority” and “subdivision” have the same meanings as in section 5705.01 of the Revised Code . This section is supplemental to and not in derogation of sections 5705.20 , 5705.21 , and 5705.22 of the Revised Code .