Ohio § 5705.32

§ 5705.32.

(A) As used in this section: (1) “ Unnecessary collections ” mean collections from a tax beyond the reasonably anticipated financial needs of

the taxing authority for the specific purposes of the tax after accounting for current

fund balances, projected expenditures, and other available funding sources. (2) “ Excessive collections ” mean collections from a tax in an amount or at a rate that exceeds what is required

to provide services at a level that is consistent with statutory obligations. (B) The county budget commission shall adjust the estimated amounts required from the

general property tax for each fund, as shown by the tax budgets or other information

required to be provided under section 5705.281 of the Revised Code , so as to bring the tax levies required therefor within the limitations specified

in sections 5705.01 to 5705.47 of the Revised Code , for such levies.  The commission may revise and adjust the estimate of balances and receipts from

all sources for each fund and shall determine the total appropriations that may be

made therefrom. If a taxing unit declared its intent to forgo all or a portion of collections under division (E) of section 5705.29 of the Revised Code , the commission shall adjust the rate of each levy as required to result in that

reduction in collections. (C) Except as otherwise provided in section 5705.31 of the Revised Code , the county budget commission may adjust the estimated amounts required from the

general property tax for each fund, as shown by the tax budgets or other information

required to be provided under section 5705.281 of the Revised Code , so as to bring the tax levies required therefor within levels the commission finds

reasonable and prudent to avoid unnecessary or excessive collections.  Before reducing the amount or rate of any tax pursuant to this division, the commission

shall provide the taxing authority of the levying taxing unit and the levying taxing

unit an opportunity to present, at a public hearing, information either considers

relevant to the questions of if and to what extent the levy should be reduced. If the county budget commission adjusts amounts from any tax levied by a taxing unit

that is not a qualifying subdivision, the adjustment shall be subject to both of the

following: (1) No levy shall be reduced below the level that would cause it to collect less than

what the levy collected in the preceding year, unless funds are available from reserve

balance accounts, nonexpendable trust funds, or carryover amounts to offset a reduction

below that level, and the budget commission shall consider reserve balance accounts,

nonexpendable trust funds, and carryover amounts for that purpose; (2) No levy may be reduced under division (B) of this section to a level that would cause

a school district subject to division (A) of section 3317.01 of the Revised Code to levy less than twenty mills for current operating expenses as required by that

division. (D) The commission shall fix the amount of the county public library fund to be distributed

to each board of public library trustees that has qualified under section 5705.28 of the Revised Code for participation in the proceeds of such fund.  The amount paid to all libraries in the county from such fund shall never be a smaller

per cent of the fund than the average of the percentages of the county's classified

taxes that were distributed to libraries in 1982, 1983, and 1984, as determined by

the county auditor.  The commission shall base the amount for distribution on the needs of such library

for the construction of new library buildings, parts of buildings, improvements, operation,

maintenance, or other expenses.  In determining the needs of each library board of trustees, and in calculating the

amount to be distributed to any library board of trustees on the basis of its needs,

the commission shall make no reduction in its allocation from the fund on account

of additional revenues realized by a library from increased taxes or service charges

voted by its electorate, from revenues received through federal or state grants, projects,

or programs, or from grants from private sources. (E) Notwithstanding the fact that alternative methods of financing such needs are available,

after fixing the amount to be distributed to libraries, the commission shall fix the

amount, if any, of the county public library fund to be distributed to each board

of township park commissioners, the county, and each municipal corporation in accordance

with the following: (1) Each municipal corporation in the county shall receive a per cent of the remainder

that equals the per cent that the county auditor determines the classified property

taxes originating in such municipal corporation in 1984 were of the total of all of

the county's classified property taxes in 1984.  The commission may deduct from this amount any amount that the budget commission

allows to the board of township park commissioners of a township park district, the

boundaries of which are coextensive with or contained within the boundaries of the

municipal corporation. (2) The county shall receive a per cent of the remainder that equals the per cent that

the county auditor determines the classified property taxes originating outside of

the boundaries of municipal corporations in the county in 1984 were of the total of

all of the county's classified property taxes in 1984.  The commission may deduct from this amount any amount that the budget commission

allows to the board of township park commissioners of a township park district, the

boundaries of which are not coextensive with or contained within those of any municipal

corporation in the county. (F) The commission shall separately set forth the amounts fixed and determined under

divisions (D) and (E) of this section in the “official certificate of estimated resources,”

as provided in section 5705.35 of the Revised Code , and separately certify such amount to the county auditor who shall be guided thereby

in the distribution of the county public library fund for and during the fiscal year.  In determining such amounts, the commission shall be guided by the estimate certified

by the tax commissioner and presented by the auditor under section 5705.31 of the Revised Code , as to the total amount of revenue to be received in the county public library fund

during such fiscal year. (G)(1) At least five days before the date of any meeting at which the budget commission

plans to discuss the distribution of the county public library fund, it shall notify

each legislative authority and board of public library trustees, county commissioners,

and township park commissioners eligible to participate in the distribution of the

fund of the date, time, place, and agenda for the meeting.  Any legislative authority or board entitled to notice under this division may designate

an officer or employee of such legislative authority or board to whom the commission

shall deliver the notice. (2) Before the final determination of the amount to be allotted to each subdivision from

any source, the commission shall permit representatives of each subdivision and of

each board of public library trustees to appear before it to explain its financial

needs. (H) If any public library receives and expends any funds allocated to it under this section

for the construction of new library buildings or parts of buildings, such library

shall be free and open to the inhabitants of the county in which it is located.  Any board of library trustees that receives funds under this section and section 5747.48 of the Revised Code shall have its financial records open for public inspection at all reasonable times.