Ohio § 5705.212

§ 5705.212.

(A)(1) The board of education of any school district, at any time and by a vote of two-thirds

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

be raised within the ten-mill limitation will be insufficient to provide an adequate

amount for the present and future requirements of the school district, that it is

necessary to levy not more than five taxes in excess of that limitation for current

expenses, and that each of the proposed taxes first will be levied in a different

year, over a specified period of time.  The board shall identify the taxes proposed under this section as follows:  the

first tax to be levied shall be called the “original tax.” Each tax subsequently levied

shall be called an “incremental tax.” The rate of each incremental tax shall be identical,

but the rates of such incremental taxes need not be the same as the rate of the original

tax.  The resolution also shall state that the question of these additional taxes shall

be submitted to the electors of the school district at a special election.  The resolution shall specify separately for each tax proposed:  the amount of the

increase in rate that it is necessary to levy, expressed separately for the original

tax and each incremental tax;  that the purpose of the levy is for current expenses;

 the number of years during which the original tax shall be in effect;  a specification

that the last year in which the original tax is in effect shall also be the last year

in which each incremental tax shall be in effect;  and the year in which each tax

first is proposed to be levied.  The original tax may be levied for any number of years not exceeding ten, or for

a continuing period of time.  The resolution shall specify the date of holding the special election, which shall

not be earlier than ninety days after the adoption and certification of the resolution

and shall be consistent with the requirements of section 3501.01 of the Revised Code . (2) The board of education, by a vote of two-thirds of all of its members, may adopt

a resolution proposing to renew taxes levied other than for a continuing period of

time under division (A)(1) of this section.  Such a resolution shall provide for levying a tax and specify all of the following: (a) That the tax shall be called and designated on the ballot as a renewal levy; (b) The rate of the renewal tax, which shall be a single rate that combines the rate

of the original tax and each incremental tax into a single rate.  The rate of the renewal tax shall not exceed the aggregate rate of the original

and incremental taxes. (c) The number of years, not to exceed ten, that the renewal tax will be levied, or that

it will be levied for a continuing period of time; (d) That the purpose of the renewal levy is for current expenses; (e) Subject to the certification and notification requirements of section 5705.251 of the Revised Code , that the question of the renewal levy shall be submitted to the electors of the

school district at the general election held during the last year the original tax

may be extended on the real and public utility property tax list and duplicate or

at a special election held during the ensuing year. (3) A resolution adopted under division (A)(1) or (2) of this section shall go into immediate

effect upon its adoption and no publication of the resolution is necessary other than

that provided for in the notice of election.  Immediately after its adoption, a copy of the resolution shall be certified to the

board of elections of the proper county in the manner provided by division (A) of section 5705.251 of the Revised Code , and that division shall govern the arrangements for the submission of the question

and other matters concerning the election to which that section refers.  The election shall be held on the date specified in the resolution.  If a majority of the electors voting on the question so submitted in an election

vote in favor of the taxes or a renewal tax, the board of education, if the original

or a renewal tax is authorized to be levied for the current year, immediately may

make the necessary levy within the school district at the authorized rate, or at any

lesser rate in excess of the ten-mill limitation, for the purpose stated in the resolution.  No tax shall be imposed prior to the year specified in the resolution as the year

in which it is first proposed to be levied.  The rate of the original tax and the rate of each incremental tax shall be cumulative,

so that the aggregate rate levied in any year is the sum of the rates of both the

original tax and all incremental taxes levied in or prior to that year under the same

proposal.  A tax levied for a continuing period of time under this section may be reduced pursuant

to section 5705.261 of the Revised Code . (B) Notwithstanding section 133.30 of the Revised Code , after the approval of a tax to be levied in the current or the succeeding year and

prior to the time when the first tax collection from that levy can be made, the board

of education may anticipate a fraction of the proceeds of the levy and issue anticipation

notes in an amount not to exceed fifty per cent of the total estimated proceeds of

the levy to be collected during the first year of the levy.  The notes shall be sold as provided in Chapter 133. of the Revised Code.  If anticipation notes are issued, they shall mature serially and in substantially

equal amounts during each year over a period not to exceed five years;  and the amount

necessary to pay the interest and principal as the anticipation notes mature shall

be deemed appropriated for those purposes from the levy, and appropriations from the

levy by the board of education shall be limited each fiscal year to the balance available

in excess of that amount. If the auditor of state has certified a deficit pursuant to section 3313.483 of the Revised Code , the notes authorized under this section may be sold in accordance with Chapter 133.

of the Revised Code, except that the board may sell the notes after providing a reasonable

opportunity for competitive bidding. (C)(1) The board of education of a qualifying school district, at any time and by a vote

of two-thirds of all its members, may declare by resolution that it is necessary to

levy not more than five taxes in excess of the ten-mill limitation for the current

expenses of partnering community schools and, if any of the levy proceeds are so allocated,

of the school district, and that each of the proposed taxes first will be levied in

a different year, over a specified period of time.  A qualifying school district that is not a municipal school district may allocate

all of the levy proceeds to partnering community schools.  A municipal school district shall allocate a portion of the levy proceeds to the

current expenses of the district.  The board shall identify the taxes proposed under this division in the same manner

as in division (A)(1) of this section.  The rate of each incremental tax shall be identical, but the rates of such incremental

taxes need not be the same as the rate of the original tax.  In addition to the specifications required of the resolution in division (A) of

this section, the resolution shall state the number of the mills to be levied each

year for the current expenses of the partnering community schools and the number of

the mills, if any, to be levied each year for the current expenses of the school district.  The number of mills for the current expenses of partnering community schools shall

be the same for each of the incremental taxes, and the number of mills for the current

expenses of the qualifying school district shall be the same for each of the incremental

taxes. The levy of taxes for the current expenses of a partnering community school under

division (C) of this section and the distribution of proceeds from the tax by a qualifying

school district to partnering community schools is hereby determined to be a proper

public purpose. (2) The board of education, by a vote of two-thirds of all of its members, may adopt

a resolution proposing to renew taxes levied other than for a continuing period of

time under division (C)(1) of this section.  In such a renewal levy, the rates allocated to the qualifying school district and

to partnering community schools each may be increased or decreased or remain the same,

and the total rate may be decreased or remain the same.  In addition to the requirements of division (A)(2) of this section, the resolution

shall state the number of the mills to be levied for the current expenses of the partnering

community schools and the number of the mills to be levied for the current expenses

of the school district. (3) A resolution adopted under division (C)(1) or (2) of this section is subject to the

rules and procedures prescribed by division (A)(3) of this section. (4) The proceeds of each tax levied under division (C)(1) or (2) of this section shall

be credited and distributed in the manner prescribed by division (B)(3) of section 5705.21 of the Revised Code , and divisions (B)(4), (5), and (6) of that section apply to taxes levied under division

(C) of this section. (5) Notwithstanding section 133.30 of the Revised Code , after the approval of a tax to be levied under division (C)(1) or (2) of this section,

in the current or succeeding year and prior to the time when the first tax collection

from that levy can be made, the board of education may anticipate a fraction of the

proceeds of the levy for the current expenses of the qualifying school district and

issue anticipation notes in a principal amount not exceeding fifty per cent of the

estimated proceeds of the levy to be collected during the first year of the levy and

allocated to the school district.  The portion of levy proceeds to be allocated to partnering community schools shall

not be included in the estimated proceeds anticipated under this division and shall

not be used to pay debt charges on any anticipation notes. The notes shall be sold as provided in Chapter 133. of the Revised Code.  If anticipation notes are issued, they shall mature serially and in substantially

equal amounts during each year over a period not to exceed five years.  The amount necessary to pay the interest and principal as the anticipation notes

mature shall be deemed appropriated for those purposes from the levy, and appropriations

from the levy by the board of education shall be limited each fiscal year to the balance

available in excess of that amount. If the auditor of state has certified a deficit pursuant to section 3313.483 of the Revised Code , the notes authorized under this section may be sold in accordance with Chapter 133.

of the Revised Code, except that the board may sell the notes after providing a reasonable

opportunity for competitive bidding. As used in division (C) of this section, “qualifying school district” and “partnering

community schools” have the same meanings as in section 5705.21 of the Revised Code . (D) The submission of questions to the electors under this section is subject to the

limitation on the number of election dates established by section 5705.214 of the Revised Code . (E) When a school board certifies a resolution to the county auditor under division (B)(1) of section 5705.03 of the Revised Code proposing to levy a tax under division (A)(1) or (C)(1) of this section, the county

auditor shall certify, in addition to the other information the auditor is required

to certify under that section, an estimate of both the levy's annual collections for

the tax year for which the original tax applies and the levies' aggregate annual collections

for the tax year for which the final incremental tax applies, in both cases 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 county auditor under division (A) of section 319.28 of the Revised Code .  If a school district is located in more than one county, the county auditor shall

obtain from the county auditor of each other county in which the district is located

the current tax valuation for the portion of the district in that county.