The bill amends the Revised Code to require certain subdivisions, specifically township park districts consisting solely of unincorporated territory, to obtain approval from the board of township trustees before certifying property tax resolutions to the county auditor or board of elections. New provisions in sections 511.271 and 1545.212 outline the approval process, which includes a resolution detailing the proposed levy’s annual rate and justification. Additionally, the bill modifies existing language in sections 511.27 and 511.28 to align with these new requirements and updates ballot language to ensure voters are adequately informed about proposed tax implications.

Moreover, the bill addresses the transition of assets and responsibilities from a former township park district to a newly established park district, stipulating that the new district will inherit the former district's indebtedness and assets while removing any tax levies exceeding the ten-mill limitation from tax lists after the next February settlement. It also introduces new requirements for tax resolutions, mandating approval from county commissioners before submission to the county board of elections. The bill allows taxing authorities to adopt resolutions for additional tax levies at their discretion and clarifies the process for issuing anticipation notes based on anticipated levy proceeds. Overall, the bill aims to enhance local governance and streamline tax levy procedures while ensuring accountability and clarity in the legislative process.

Statutes affected:
As Introduced: 511.27, 511.28, 1545.041, 1545.21, 3709.29, 5705.23, 5705.34