84 / 864
improvements. The resolution, to be filed no fewer than 90 days before
the election with the county board of elections, does not need to
apportion the same amounts annually for current expenses and for
permanent improvements, but the respective portions of the rate for
each year are limited by the apportionment contained in the resolution.
The tax may be levied for a specified number of years not exceeding
five. If the tax is for current operating expenses or for general, on-going
permanent improvements, it may be levied for a continuing period of
time.
LEVY, COMBINED
(PROPERTY TAX AND
SCHOOL DISTRICT
INCOME TAX)
A school district may propose a combined income tax and property tax
as a single ballot issue. The combined tax can be for a limited period of
time (up to ten years) or for a continuing period of time.
The income tax can be assessed either on the taxable income of
individuals or estates or on earned income, but the rate must be rounded
to the nearest quarter of a percent. The calculation of the income tax
rate is performed by Ohio’s tax commissioner.
The property tax is a fixed dollar issue, and the rate is calculated by the
county auditor.
A board of education can submit the combined levy to its voters only
twice in any calendar year. If it does submit the issue twice, one of the
elections must be at the general election.
5748.09
LEVY, EMERGENCY
A board of education of a city, exempted village, local, cooperative
education, or joint vocational school district may propose an emergency
levy for a period of up to ten years even if renewing an emergency levy
of shorter duration.
5705.194
LEVY, GROWTH
A board of education may propose a current expense levy that can
actually increase local tax collections even without new construction.
Commonly called a “growth levy,” this tax actually is a fixed rate levy
which is applied to the “cumulative carryover property value increase.” It
requires a resolution to the county board of elections at least 90 days
prior to the election. The resolution provides for the permissible amount
of increase (up to but not exceeding 104% of the collections the previous
year).
5705.211
LEVY, SUBSTITUTE
A board of education of a city, exempted village, local, cooperative
education or joint vocational school district may propose to its voters the
approval of a substitute levy, which basically substitutes for all or a
portion of one or more existing emergency levies. The resolution
proposing the levy must specify the date of the election, which shall not
be earlier than 90 days after the resolution is certified to the board of
elections.
An emergency levy can be proposed for a limited time (up to ten years)
or for a continuing period of time.
In addition, the proceeds of the substitute levy may grow over time since
new land or real property improvements are subject to the tax when
added to the tax duplicate.
5705.199
LIBRARIES
A board of education may provide for the establishment, control, and
maintenance of a school library. In doing so, that board may contract
with any public board, association, or other organization operating a
public library to provide the school library services with the board of
education paying all or a part of the expense.
3375.14