The bill amends the Revised Code to establish new requirements for subdivisions, particularly township park districts, regarding the approval process for levying property taxes. Under the new provisions in section 511.271, park commissioners in unincorporated township park districts must obtain approval from the board of township trustees before certifying a tax resolution to the county auditor or board of elections. This process includes adopting a resolution that details the proposed levy rate and the justification for the request. The bill also modifies sections 511.27 and 511.28 to ensure that tax resolutions are certified with the necessary approvals and outlines the ballot language for tax proposals.

Additionally, the bill addresses the transition of assets and responsibilities from former township park districts to newly established park districts, stipulating that the new district will inherit the former district's indebtedness and assets. It introduces new requirements for tax resolutions, mandating approval from county commissioners before certification to the county board of elections. The bill also allows taxing authorities to adopt resolutions for additional tax levies at their discretion, rather than being required to do so, and clarifies the use of proceeds from library levies exceeding the ten-mill limitation. Overall, the bill aims to enhance oversight and streamline the taxation process for park districts and related entities in Ohio.

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