THE STATE OF OHIO LEGISLATIVE ACTS PASSED (EXCEPTING APPROPRIATION LAWS) AND JOINT RESOLUTIONS ADOPTED BY THE EIGHTY-SIXTH GENERAL ASSEMBLY OF OHIO At Its Regular Session BEGUN AND HELD IN THE CITY OF COLUMBUS, This volume contains all the enactments and resolutions of the regular session of the Eighty-sixth General Assembly of Ohio, which convened at Columbus, Ohio, on January 5, 1925, and ceased its legislative work on April 17, 1925, except the appropriation bills which under Section 2278 of the General Code, as amended by the Eightyfifth General Assembly of Ohio, will for this, and for each succeeding General Assembly, be printed as a supplement in a separate volume. The digest by serial number of the Senate and House enactments, and the accredited authorship, with summary of the title and text as adopted in collation of Volume 110 of the Ohio Laws, met with such approval that the method is herein repeated. THAD H. BROWN, GENERAL LAWS [House Bill No. 27.] AN ACT To authorize the taxing authorities of school districts and municipal corporations to levy taxes for the payment of deficiencies in operating revenues for the current fiscal year on petition of the electors, to authorize the issue of certificates of indebtedness and to declare an emergency. Be it enacted by the General Assembly of the State of Ohio: SECTION 1. For the purposes of this act "subdivision' means a municipal corporation or school district. "Taxing authorities" means the council or other legislative body of a municipal corporation or the board of education of any school district. Definitions. Financial state covered; contents. SECTION 2. The taxing authorities of a subdivision, ment; period by resolution passed not later than the fifteenth day of March, 1925, may direct the accounting officer of the subdivision to make up a financial statement of such subdivision as of the first day of February, 1925. Said accounting officer shall immediately examine the records, books and accounts of his office and shall make up and file such statement in the office of the clerk of the taxing authorities. Such statement shall contain: (1) The balance outstanding to the credit or debit of the several funds, except sinking fund, on the books of the subdivision on February 1, 1925. (2) A showing of the detail of the outstanding unfunded indebtedness of the several funds of such subdivision on February 1, 1925, whether represented by certificates of indebtedness, accounts payable, or otherwise, with the dates of maturities thereof. (3) An estimate of the amount necessary in the several funds to provide for the lawful activities of the subdivision, exclusive of interest, sinking fund and retirement charges for the remainder of the then current fiscal year. The sum of said amount and the amount already expended for said activities in the then current fiscal year shall not be larger than the amount expended for such activities during the preceding fiscal year, excluding in each case the interest, sinking fund and retirement charges. (4) The amount of taxes estimated to come into the treasury of said subdivision to the credit of such funds during the remainder of the then current fiscal year for cities, and school year for schools and applicable to the purpose of such year. Determination of deficiency; procedure. (5) An estimate of the amount which will be received by such subdivision during the remainder of the current fiscal year for cities and school year for schools from sources of revenue other than taxation and which can be credited to such funds. If such accounting officer finds that after the application of the balance found in clause (1) of this section, and the amounts estimated in clauses (4) and (5) of this section, there will still be a deficiency in the amount necessary to meet the indebtedness found in clause (2), and the amount estimated under clause (3), he shall certify under oath to the taxing authorities the amount of such deficiency together with the various funds affected. SECTION 3. Thereupon the taxing authorities by resolution duly passed by an affirmative vote of two-thirds of all their members elected or appointed, shall determine whether or not such deficiency exists, and the amount thereof, which shall not be greater than that certified to it by the accounting officer, and, shall request the board of deputy state supervisors and inspectors of elections to prepare a petition for the levy of a tax in an amount not greater than said deficiency and not greater than would be produced by a levy of three (3) mills on the tax duplicate of the subResolution; post- division. Such resolution shall go into immediate effect ing and certification. without publication and without being subject to referendum, but a copy of such resolution shall be posted in a public place immediately outside of the office of the taxing authorities. The resolution shall be certified by the taxing authorities to the board of deputy state supervisors and inspectors of elections for the county in which the subdivision is located. Where the subdivision is situated in two or more counties the resolution shall be certified by the taxing authorities to the board of deputy state supervisors and inspectors of elections of the county in which were cast at the general election in November, 1924, the greater number of votes cast for governor in said subdivision. If any subdivision contains part of any precinct. without containing all of said precinct, then all electors who voted for governor in said precinct shall be considered as voting for governor in said subdivision for all the purposes of this section. Said board shall prepare a petition, substantially in the following form: Petition; form. Petition We the undersigned electors of (herein insert name of subdivision) do hereby petition the (insert board of education or name of legislative authority of municipality) to levy a tax in the sum of $.. to pay the deficiencies in the several funds on February 1, 1925. Name Residence Ward or Township Precinct . being first duly sworn says that to the best of his knowledge and belief persons signed above petition, that each of the signatures attached thereto is a genuine signature of the person whose name it purports to be, that each signer is an elector of (here print name of school district or municipality) and signed said petition with knowledge of the conditions thereof. Sworn to before me and subscribed in my presence this day of 1925. Printing; receiv Said board shall have printed a sufficient number of ing signatures; petitions in said form to meet the need of the subdivision, expenses. and shall appoint one or more places in each school district or ward where signatures will be received and parts of petition may be filed. Said board may employ persons to receive signatures and petitions in such places, and may expend in said printing, employment and other expenses not to exceed five cents per voter of the subdivision who voted at the general election in November, 1924. Said sum shall be charged in the manner provided for the expenses of special elections held in said subdivision. SECTION 4. Upon the filing with the board of elections before May 1, 1925, of a petition signed by a number of electors of said subdivision equal to a majority of the total number who voted for governor in said subdivision at the general election in November, 1924, the board shall ascertain within fifteen days that said petition contains the required number of signatures, that each part of said petition has been duly verified as herein prescribed and that the signatures are signatures of duly qualified electors of said subdivision and upon the making of such finding shall forthwith certify said petition to the taxing authorities of the subdivision concerned. Where the subdivision is situated in two or more counties, a petition shall be filed with the board of deputy state supervisors and inspectors of elections of the county in which were cast at the general election in November, 1924, the greater number of votes cast for governor in said subdivision. If any subdivision contains part of any precinct without containing all of said precinct, then all electors who voted for governor in said precinct shall be considered as voting for governor in said subdivision for all the purposes of this section. Filing of peti tion; certifica tion; procedure. penalties. All the provisions and penalties of sections 5175-29n, Provisions and 5175-290, 5175-29p, and 13323-1 of the General Code shall be extended and apply to the petitions provided for in this act as if such petitions were petitions for a referendum on a legislative act. |