Ohio § 5705.24

§ 5705.24.

The board of county commissioners of any county, at any time and in any year, after

providing the normal and customary percentage of the total general fund appropriations

for the support of children services and the care and placement of children, by vote

of two-thirds of all the members of said board may declare by resolution that the

amount of taxes which may be raised within the ten-mill limitation will be insufficient

to provide an adequate amount for the support of such children services, and that

it is necessary to levy a tax in excess of the ten-mill limitation to supplement such

general fund appropriations for such purpose.  Taxes collected from a levy imposed under this section may be expended for any operating

or capital improvement expenditure necessary for the support of children services

and the care and placement of children. Such resolution shall conform to the requirements of section 5705.19 of the Revised Code , except that the levy may be for any number of years not exceeding ten.  The resolution shall be certified to the board of elections not less than ninety

days before the general, primary, or special election upon which it will be voted,

and be submitted in the manner provided in section 5705.25 of the Revised Code , except that it may be placed on the ballot in any such election. If the majority of the electors voting on a levy to supplement general fund appropriations

for the support of children services and the care and placement of children vote in

favor thereof, the board may levy a tax within such county at the additional rate

outside the ten-mill limitation during the period and for the purpose stated in the

resolution or at any less rate or for any of the said years. After the approval of such levy and prior to the time when the first tax collection

from such levy can be made, the board of county commissioners may anticipate a fraction

of the proceeds of such levy and issue anticipation notes in a principal amount not

to exceed fifty per cent of the total estimated proceeds of the levy throughout its

life. Such 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, and may have a principal payment

in the year of their issuance.