The bill proposes the establishment of water improvement districts in Ohio, aimed at facilitating the management and funding of water-related projects, including wastewater and water management facilities. It outlines the governance structure, which consists of a board of trustees with specific qualifications for its members, and details their roles, responsibilities, and the process for creating intergovernmental agreements. The bill also introduces a comprehensive set of definitions to clarify the legal framework surrounding these districts and emphasizes that their activities are essential governmental functions, granting them necessary powers for effective water management.

Additionally, the bill includes provisions for the operational and financial management of the districts, such as the ability to issue revenue bonds, levy special assessments, and acquire property for projects. It mandates compliance with state water standards and outlines the appeals process for decisions made by the water improvement district boards, including the establishment of an appeals board with exclusive jurisdiction over related matters. The bill aims to enhance accountability and transparency in the governance of water improvement districts while streamlining their operational and financing processes.