Ohio § 5705.28

§ 5705.28.

(A) Except as provided in division (B)(1) or (2) of this section or in section 5705.281 of the Revised Code , the taxing authority of each subdivision or other taxing unit shall adopt a tax

budget for the next succeeding fiscal year: (1) On or before the fifteenth day of January in the case of school districts and the

city of Cincinnati; (2) On or before the fifteenth day of July in the case of all other subdivisions and

taxing units. (B)(1) Before the first day of June in each year, the board of trustees of a school library

district entitled to participate in any appropriation or revenue of a school district

or to have a tax proposed by the board of education of a school district shall file

with the board of education of the school district a tax budget for the ensuing fiscal

year.  On or before the fifteenth day of July in each year, the board of education of a

school district to which a school library district tax budget was submitted under

this division shall adopt such tax budget on behalf of the library district, but such

budget shall not be part of the school district's tax budget. (2)(a) The taxing authority of a taxing unit that does not levy a tax is not required to

adopt a tax budget pursuant to division (A) of this section.  Instead, on or before the fifteenth day of July each year, such taxing authority

shall adopt an operating budget for the taxing unit for the ensuing fiscal year.  The operating budget shall include an estimate of receipts from all sources, a statement

of all taxing unit expenses that are anticipated to occur, and the amount required

for debt charges during the fiscal year.  The operating budget is not required to be filed with the county auditor or the

county budget commission. (b) Except for this section and sections 5705.36 , 5705.38 , 5705.40 , 5705.41 , 5705.43 , 5705.44 , and 5705.45 of the Revised Code , a taxing unit that does not levy a tax is not a taxing unit for purposes of Chapter

5705. of the Revised Code.  Documents prepared in accordance with such sections are not required to be filed

with the county auditor or county budget commission. (c) The total appropriations from each fund of a taxing unit that does not levy a tax

shall not exceed the total estimated revenue available for expenditures from the fund,

and appropriations shall be made from each fund only for the purposes for which the

fund is established. (C)(1) To assist in the preparation of the tax budget, the head of each department, board,

commission, and district authority entitled to participate in any appropriation or

revenue of a subdivision shall file with the taxing authority, or in the case of a

municipal corporation, with its chief executive officer, before the forty-fifth day

prior to the date on which the budget must be adopted, an estimate of contemplated

revenue and expenditures for the ensuing fiscal year, in such form as is prescribed

by the taxing authority of the subdivision.  The taxing authority shall include in its budget of expenditures the full amounts

requested by district authorities, not to exceed the amount authorized by law, if

such authorities may fix the amount of revenue they are to receive from the subdivision.  In a municipal corporation in which a special levy for a municipal university has

been authorized to be levied in excess of the ten-mill limitation, or is required

by the charter of the municipal corporation, the taxing authority shall include an

amount not less than the estimated yield of such levy, if such amount is requested

by the board of directors of the municipal university. (2) A county board of developmental disabilities may include within its estimate of contemplated

revenue and expenditures a reserve balance account in the community developmental

disabilities residential services fund.  The account shall contain money that is not needed to pay for current expenses for

residential services and supported living but will be needed to pay for expenses for

such services in the future or may be needed for unanticipated emergency expenses.  On the request of the county board of developmental disabilities, the board of county

commissioners shall include such an account in its budget of expenditures and appropriate

money to the account from residential service moneys for the county board. (D) The board of trustees of any public library desiring to participate in the distribution

of the county public library fund shall adopt appropriate rules extending the benefits

of the library service of such library to all the inhabitants of the county on equal

terms, unless such library service is by law available to all such inhabitants, and

shall certify a copy of such rules to the taxing authority with its estimate of contemplated

revenue and expenditures.  Where such rules have been so certified or where the adoption of such rules is not

required, the taxing authority shall include in its budget of receipts such amounts

as are specified by such board as contemplated revenue from the county public library

fund, and in its budget of expenditures the full amounts requested therefrom by such

board.  No library association, incorporated or unincorporated, is entitled to participate

in the proceeds of the county public library fund unless such association both was

organized and operating prior to January 1, 1968, and participated in the distribution

of the proceeds of the county public library fund prior to December 31, 2005. (E) Any health district created under Chapter 3709. of the Revised Code that does not

file an estimate of contemplated revenue and expenditures for the ensuing fiscal year

pursuant to division (C) of this section shall adopt a tax budget on its own behalf

pursuant to division (A) of this section.