Ohio § 5705.23

§ 5705.23.

The board of library trustees of any county, municipal corporation, school district,

or township public library by a vote of two-thirds of all its members may at any time

declare by resolution that the amount of taxes which 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 public library, that it is

necessary to levy a tax in excess of such limitation for current expenses of the public

library or for the construction of any specific permanent improvement or class of

improvements which the board of library trustees is authorized to make or acquire

and which could be included in a single issue of bonds, and that the question of such

additional tax levy shall be submitted by the taxing authority of the political subdivision

to whose jurisdiction the board is subject, to the electors of the subdivision, or,

in the case of a qualifying library levy, to the electors residing within the boundaries

of the library district on the day specified by division (E) of section 3501.01 of the Revised Code for the holding of a primary election or at an election on another day to be specified

in the resolution.  No more than two elections shall be held under authority of this section in any

one calendar year.  Such resolution shall conform to section 5705.19 of the Revised Code , except that the tax levy may be in effect for any specified number of years or for

a continuing period of time, as set forth in the resolution, and the resolution shall

specify the date of holding the election, which shall not be earlier than ninety days

after the adoption and certification of the resolution to the taxing authority of

the political subdivision to whose jurisdiction the board is subject, and which shall

be consistent with the requirements of section 3501.01 of the Revised Code .  The resolution shall not include a levy on the current tax list and duplicate unless

the election is to be held at or prior to the first Tuesday after the first Monday

in November of the current tax year. Upon receipt of the resolution, the taxing authority of the political subdivision

to whose jurisdiction the board is subject shall adopt a resolution providing for

the submission of such additional tax levy to the electors of the subdivision, or,

in the case of a qualifying library levy, to the electors residing within the boundaries

of the library district on the date specified in the resolution of the board of library

trustees.  The resolution adopted by the taxing authority shall otherwise conform to the resolution

certified to it by the board.  The resolution of the taxing authority shall be certified to the board of elections

of the proper county not less than ninety days before the date of such election.  Such resolution shall go into immediate effect upon its passage, and no publication

of the resolution shall be necessary other than that provided in the notice of election. Section 5705.25 of the Revised Code shall govern the arrangements for the submission of such question and other matters

concerning the election, to which that section refers, except that such 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 such levy, the taxing authority may forthwith make the necessary

levy within the subdivision or, in the case of a qualifying library levy, within the

boundaries of the library district at the additional rate in excess of the ten-mill

limitation on the tax list, for the purpose stated in such resolutions.  Such tax levy shall be included in the next annual tax budget that is certified

to the county budget commission.  The proceeds of any library levy in excess of the ten-mill limitation shall be used

for purposes of the board in accordance with the law applicable to the board. After the approval of a levy on the current tax list and duplicate to provide an increase

in current expenses, and prior to the time when the first tax collection from such

levy can be made, the taxing authority at the request of the board of library trustees

may anticipate a fraction of the proceeds of such levy and issue anticipation notes

in an amount not exceeding fifty per cent of the total estimated proceeds of the levy

to be collected during the first year of the levy. After the approval of a levy to provide revenues for the construction or acquisition

of any specific permanent improvement or class of improvements, the taxing authority

at the request of the board of library trustees may anticipate a fraction of the proceeds

of such levy and issue anticipation notes in a principal amount not exceeding fifty

per cent of the total estimated proceeds of the levy to be collected in each year

over a period of ten years after the issuance of such notes. 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 to exceed ten years, and may have a principal payment in the year

of their issuance. Any levy approved by the electors of a library district shall be made within the library

district only.