130th Ohio General Assembly
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H. B. No. 299  As Introduced
As Introduced

126th General Assembly
Regular Session
2005-2006
H. B. No. 299


Representatives Peterson, Schneider, Wolpert, Schaffer, Calvert, G. Smith, Allen, Flowers 



A BILL
To amend sections 133.06 and 133.07 and to enact sections 5755.01 to 5755.12 of the Revised Code to authorize counties, townships, and school districts to levy impact fees on new development to finance capital improvements necessitated by that development.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 133.06 and 133.07 be amended and sections 5755.01, 5755.02, 5755.03, 5755.04, 5755.05, 5755.06, 5755.07, 5755.08, 5755.09, 5755.10, 5755.11, and 5755.12 of the Revised Code be enacted to read as follows:
Sec. 133.06.  (A) A school district shall not incur, without a vote of the electors, net indebtedness that exceeds an amount equal to one-tenth of one per cent of its tax valuation, except as provided in divisions (G) and (H) of this section and in division (C) of section 3313.372 of the Revised Code, or as prescribed in section 3318.052 of the Revised Code, or as provided in division (J) of this section.
(B) Except as provided in divisions (E), (F), and (I) of this section, a school district shall not incur net indebtedness that exceeds an amount equal to nine per cent of its tax valuation.
(C) A school district shall not submit to a vote of the electors the question of the issuance of securities in an amount that will make the district's net indebtedness after the issuance of the securities exceed an amount equal to four per cent of its tax valuation, unless the superintendent of public instruction, acting under policies adopted by the state board of education, and the tax commissioner, acting under written policies of the commissioner, consent to the submission. A request for the consents shall be made at least thirty days prior to the election at which the question is to be submitted, except that the superintendent of public instruction and the tax commissioner may waive this thirty-day deadline or grant their consents after the election if the school district shows good cause for such waiver or consent after the election.
(D) In calculating the net indebtedness of a school district, none of the following shall be considered:
(1) Securities issued to acquire school buses and other equipment used in transporting pupils or issued pursuant to division (D) of section 133.10 of the Revised Code;
(2) Securities issued under division (F) of this section, under section 133.301 of the Revised Code, and, to the extent in excess of the limitation stated in division (B) of this section, under division (E) of this section;
(3) Indebtedness resulting from the dissolution of a joint vocational school district under section 3311.217 of the Revised Code, evidenced by outstanding securities of that joint vocational school district;
(4) Loans, evidenced by any securities, received under sections 3313.483, 3317.0210, 3317.0211, and 3317.64 of the Revised Code;
(5) Debt incurred under section 3313.374 of the Revised Code;
(6) Debt incurred pursuant to division (B)(5) of section 3313.37 of the Revised Code to acquire computers and related hardware;
(7) Debt incurred under section 3318.042 of the Revised Code;
(8) Securities issued under section 5755.09 of the Revised Code.
(E) A school district may become a special needs district as to certain securities as provided in division (E) of this section.
(1) A board of education, by resolution, may declare its school district to be a special needs district by determining both of the following:
(a) The student population is not being adequately serviced by the existing permanent improvements of the district.
(b) The district cannot obtain sufficient funds by the issuance of securities within the limitation of division (B) of this section to provide additional or improved needed permanent improvements in time to meet the needs.
(2) The board of education shall certify a copy of that resolution to the superintendent of public instruction with a statistical report showing all of the following:
(a) A history of and a projection of the growth of the student population;
(b) The history of and a projection of the growth of the tax valuation;
(c) The projected needs;
(d) The estimated cost of permanent improvements proposed to meet such projected needs.
(3) The superintendent of public instruction shall certify the district as an approved special needs district if the superintendent finds both of the following:
(a) The district does not have available sufficient additional funds from state or federal sources to meet the projected needs.
(b) The projection of the potential average growth of tax valuation during the next five years, according to the information certified to the superintendent and any other information the superintendent obtains, indicates a likelihood of potential average growth of tax valuation of the district during the next five years of an average of not less than three per cent per year. The findings and certification of the superintendent shall be conclusive.
(4) An approved special needs district may incur net indebtedness by the issuance of securities in accordance with the provisions of this chapter in an amount that does not exceed an amount equal to the greater of the following:
(a) Nine per cent of the sum of its tax valuation plus an amount that is the product of multiplying that tax valuation by the percentage by which the tax valuation has increased over the tax valuation on the first day of the sixtieth month preceding the month in which its board determines to submit to the electors the question of issuing the proposed securities;
(b) Nine per cent of the sum of its tax valuation plus an amount that is the product of multiplying that tax valuation by the percentage, determined by the superintendent of public instruction, by which that tax valuation is projected to increase during the next ten years.
(F) A school district may issue securities for emergency purposes, in a principal amount that does not exceed an amount equal to three per cent of its tax valuation, as provided in this division.
(1) A board of education, by resolution, may declare an emergency if it determines both of the following:
(a) School buildings or other necessary school facilities in the district have been wholly or partially destroyed, or condemned by a constituted public authority, or that such buildings or facilities are partially constructed, or so constructed or planned as to require additions and improvements to them before the buildings or facilities are usable for their intended purpose, or that corrections to permanent improvements are necessary to remove or prevent health or safety hazards.
(b) Existing fiscal and net indebtedness limitations make adequate replacement, additions, or improvements impossible.
(2) Upon the declaration of an emergency, the board of education may, by resolution, submit to the electors of the district pursuant to section 133.18 of the Revised Code the question of issuing securities for the purpose of paying the cost, in excess of any insurance or condemnation proceeds received by the district, of permanent improvements to respond to the emergency need.
(3) The procedures for the election shall be as provided in section 133.18 of the Revised Code, except that:
(a) The form of the ballot shall describe the emergency existing, refer to this division as the authority under which the emergency is declared, and state that the amount of the proposed securities exceeds the limitations prescribed by division (B) of this section;
(b) The resolution required by division (B) of section 133.18 of the Revised Code shall be certified to the county auditor and the board of elections at least seventy-five days prior to the election;
(c) The county auditor shall advise and, not later than sixty-five days before the election, confirm that advice by certification to, the board of education of the information required by division (C) of section 133.18 of the Revised Code;
(d) The board of education shall then certify its resolution and the information required by division (D) of section 133.18 of the Revised Code to the board of elections not less than sixty days prior to the election.
(4) Notwithstanding division (B) of section 133.21 of the Revised Code, the first principal payment of securities issued under this division may be set at any date not later than sixty months after the earliest possible principal payment otherwise provided for in that division.
(G) The board of education may contract with an architect, professional engineer, or other person experienced in the design and implementation of energy conservation measures for an analysis and recommendations pertaining to installations, modifications of installations, or remodeling that would significantly reduce energy consumption in buildings owned by the district. The report shall include estimates of all costs of such installations, modifications, or remodeling, including costs of design, engineering, installation, maintenance, repairs, and debt service, and estimates of the amounts by which energy consumption and resultant operational and maintenance costs, as defined by the Ohio school facilities commission, would be reduced.
If the board finds after receiving the report that the amount of money the district would spend on such installations, modifications, or remodeling is not likely to exceed the amount of money it would save in energy and resultant operational and maintenance costs over the ensuing fifteen years, the board may submit to the commission a copy of its findings and a request for approval to incur indebtedness to finance the making or modification of installations or the remodeling of buildings for the purpose of significantly reducing energy consumption.
If the commission determines that the board's findings are reasonable, it shall approve the board's request. Upon receipt of the commission's approval, the district may issue securities without a vote of the electors in a principal amount not to exceed nine-tenths of one per cent of its tax valuation for the purpose of making such installations, modifications, or remodeling, but the total net indebtedness of the district without a vote of the electors incurred under this and all other sections of the Revised Code shall not exceed one per cent of the district's tax valuation.
So long as any securities issued under division (G) of this section remain outstanding, the board of education shall monitor the energy consumption and resultant operational and maintenance costs of buildings in which installations or modifications have been made or remodeling has been done pursuant to division (G) of this section and shall maintain and annually update a report documenting the reductions in energy consumption and resultant operational and maintenance cost savings attributable to such installations, modifications, or remodeling. The report shall be certified by an architect or engineer independent of any person that provided goods or services to the board in connection with the energy conservation measures that are the subject of the report. The resultant operational and maintenance cost savings shall be certified by the school district treasurer. The report shall be made available to the commission upon request.
(H) With the consent of the superintendent of public instruction, a school district may incur without a vote of the electors net indebtedness that exceeds the amounts stated in divisions (A) and (G) of this section for the purpose of paying costs of permanent improvements, if and to the extent that both of the following conditions are satisfied:
(1) The fiscal officer of the school district estimates that receipts of the school district from payments made under or pursuant to agreements entered into pursuant to section 725.02, 1728.10, 3735.671, 5709.081, 5709.082, 5709.40, 5709.41, 5709.62, 5709.63, 5709.632, 5709.73, 5709.78, or 5709.82 of the Revised Code, or distributions under division (C) of section 5709.43 of the Revised Code, or any combination thereof, are, after accounting for any appropriate coverage requirements, sufficient in time and amount, and are committed by the proceedings, to pay the debt charges on the securities issued to evidence that indebtedness and payable from those receipts, and the taxing authority of the district confirms the fiscal officer's estimate, which confirmation is approved by the superintendent of public instruction;
(2) The fiscal officer of the school district certifies, and the taxing authority of the district confirms, that the district, at the time of the certification and confirmation, reasonably expects to have sufficient revenue available for the purpose of operating such permanent improvements for their intended purpose upon acquisition or completion thereof, and the superintendent of public instruction approves the taxing authority's confirmation.
The maximum maturity of securities issued under division (H) of this section shall be the lesser of twenty years or the maximum maturity calculated under section 133.20 of the Revised Code.
(I) A school district may incur net indebtedness by the issuance of securities in accordance with the provisions of this chapter in excess of the limit specified in division (B) or (C) of this section when necessary to raise the school district portion of the basic project cost pursuant to Chapter 3318. of the Revised Code. The school facilities commission shall notify the superintendent of public instruction whenever a school district will exceed either limit pursuant to this division.
(J) A school district whose portion of the basic project cost of its classroom facilities project under sections 3318.01 to 3318.20 of the Revised Code is greater than or equal to one hundred million dollars may incur without a vote of the electors net indebtedness in an amount up to two per cent of its tax valuation through the issuance of general obligation securities in order to generate all or part of the amount of its portion of the basic project cost if the controlling board has approved the school facilities commission's conditional approval of the project under section 3318.04 of the Revised Code. The school district board and the Ohio school facilities commission shall include the dedication of the proceeds of such securities in the agreement entered into under section 3318.08 of the Revised Code. No state moneys shall be released for a project to which this section applies until the proceeds of any bonds issued under this section that are dedicated for the payment of the school district portion of the project are first deposited into the school district's project construction fund.
Sec. 133.07.  (A) A county shall not incur, without a vote of the electors, either of the following:
(1) Net indebtedness for all purposes that exceeds an amount equal to one per cent of its tax valuation;
(2) Net indebtedness for the purpose of paying the county's share of the cost of the construction, improvement, maintenance, or repair of state highways that exceeds an amount equal to one-half of one per cent of its tax valuation.
(B) A county shall not incur total net indebtedness that exceeds an amount equal to one of the following limitations that applies to the county:
(1) A county with a valuation not exceeding one hundred million dollars, three per cent of that tax valuation;
(2) A county with a tax valuation exceeding one hundred million dollars but not exceeding three hundred million dollars, three million dollars plus one and one-half per cent of that tax valuation in excess of one hundred million dollars;
(3) A county with a tax valuation exceeding three hundred million dollars, six million dollars plus two and one-half per cent of that tax valuation in excess of three hundred million dollars.
(C) In calculating the net indebtedness of a county, none of the following securities shall be considered:
(1) Securities described in section 307.201 of the Revised Code;
(2) Self-supporting securities issued for any purposes, including, but not limited to, any of the following general purposes:
(a) Water systems or facilities;
(b) Sanitary sewerage systems or facilities, or surface and storm water drainage and sewerage systems or facilities, or a combination of those systems or facilities;
(c) County or joint county scrap tire collection, storage, monocell, monofill, or recovery facilities, or any combination of those facilities;
(d) Off-street parking lots, facilities, or buildings, or on-street parking facilities, or any combination of off-street and on-street parking facilities;
(e) Facilities for the care or treatment of the sick or infirm, and for housing the persons providing that care or treatment and their families;
(f) Recreational, sports, convention, auditorium, museum, trade show, and other public attraction facilities;
(g) Facilities for natural resources exploration, development, recovery, use, and sale;
(h) Correctional and detention facilities and related rehabilitation facilities.
(3) Securities issued for the purpose of purchasing, constructing, improving, or extending water or sanitary or surface and storm water sewerage systems or facilities, or a combination of those systems or facilities, to the extent that an agreement entered into with another subdivision requires the other subdivision to pay to the county amounts equivalent to debt charges on the securities;
(4) Voted general obligation securities issued for the purpose of permanent improvements for sanitary sewerage or water systems or facilities to the extent that the total principal amount of voted securities outstanding for the purpose does not exceed an amount equal to two per cent of the county's tax valuation;
(5) Securities issued for permanent improvements to house agencies, departments, boards, or commissions of the county or of any municipal corporation located, in whole or in part, in the county, to the extent that the revenues, other than revenues from unvoted county property taxes, derived from leases or other agreements between the county and those agencies, departments, boards, commissions, or municipal corporations relating to the use of the permanent improvements are sufficient to cover the cost of all operating expenses of the permanent improvements paid by the county and debt charges on the securities;
(6) Securities issued pursuant to section 133.08 of the Revised Code;
(7) Securities issued for the purpose of acquiring or constructing roads, highways, bridges, or viaducts, for the purpose of acquiring or making other highway permanent improvements, or for the purpose of procuring and maintaining computer systems for the office of the clerk of any county-operated municipal court, for the office of the clerk of the court of common pleas, or for the office of the clerk of the probate, juvenile, or domestic relations division of the court of common pleas to the extent that the legislation authorizing the issuance of the securities includes a covenant to appropriate from moneys distributed to the county pursuant to division (B) of section 2101.162, 2151.541, 2153.081, 2301.031, or 2303.201 or Chapter 4501., 4503., 4504., or 5735. of the Revised Code a sufficient amount to cover debt charges on and financing costs relating to the securities as they become due;
(8) Securities issued for the purpose of acquiring, constructing, improving, and equipping a county, multicounty, or multicounty-municipal jail, workhouse, juvenile detention facility, or correctional facility;
(9) Securities issued for the acquisition, construction, equipping, or repair of any permanent improvement or any class or group of permanent improvements enumerated in a resolution adopted pursuant to division (D) of section 5739.026 of the Revised Code to the extent that the legislation authorizing the issuance of the securities includes a covenant to appropriate from moneys received from the taxes authorized under section 5739.023 and division (A)(5) of section 5739.026 of the Revised Code an amount sufficient to pay debt charges on the securities and those moneys shall be pledged for that purpose;
(10) Securities issued for county or joint county solid waste or hazardous waste collection, transfer, or disposal facilities, or resource recovery and solid or hazardous waste recycling facilities, or any combination of those facilities;
(11) Securities issued for the acquisition, construction, and equipping of a port authority educational and cultural facility under section 307.671 of the Revised Code;
(12) Securities issued for the acquisition, construction, equipping, and improving of a municipal educational and cultural facility under division (B)(1) of section 307.672 of the Revised Code;
(13) Securities issued for energy conservation measures under section 307.041 of the Revised Code;
(14) Securities issued for the acquisition, construction, equipping, improving, or repair of a sports facility, including obligations issued to pay costs of a sports facility under section 307.673 of the Revised Code;
(15) Securities issued under section 755.17 of the Revised Code if the legislation authorizing issuance of the securities includes a covenant to appropriate from revenue received from a tax authorized under division (A)(5) of section 5739.026 and section 5741.023 of the Revised Code an amount sufficient to pay debt charges on the securities, and the board of county commissioners pledges that revenue for that purpose, pursuant to section 755.171 of the Revised Code;
(16) Sales tax supported bonds issued pursuant to section 133.081 of the Revised Code for the purpose of acquiring, constructing, improving, or equipping any permanent improvement to the extent that the legislation authorizing the issuance of the sales tax supported bonds pledges county sales taxes to the payment of debt charges on the sales tax supported bonds and contains a covenant to appropriate from county sales taxes a sufficient amount to cover debt charges or the financing costs related to the sales tax supported bonds as they become due;
(17) Bonds or notes issued under section 133.60 of the Revised Code if the legislation authorizing issuance of the bonds or notes includes a covenant to appropriate from revenue received from a tax authorized under division (A)(9) of section 5739.026 and section 5741.023 of the Revised Code an amount sufficient to pay the debt charges on the bonds or notes, and the board of county commissioners pledges that revenue for that purpose;
(18) Securities issued under section 3707.55 of the Revised Code for the acquisition of real property by a general health district;
(19) Securities issued under division (A)(3) of section 3313.37 of the Revised Code for the acquisition of real and personal property by an educational service center;
(20) Securities issued under section 5755.09 of the Revised Code.
(D) In calculating the net indebtedness of a county, no obligation incurred under division (D) of section 339.06 of the Revised Code shall be considered.
Sec. 5755.01.  As used in sections 5755.01 to 5755.12 of the Revised Code:
(A) "Building permit" includes any approval of plans, specifications, drawings, or other data required by a county, township, or municipal corporation as a prerequisite to development. "Building permit" does not include any approval of plans, specifications, drawings, or other data required as a prerequisite to the alteration, modification, equipping, or other improvement of an existing building or structure.
(B) "Capital facilities" means buildings, structures, other improvements to real property, or tangible personal property having an estimated life or usefulness of ten years or more and serving a lawful purpose of a county, a township, or a city, local, or exempted village school district.
(C) "Cost" of a capital facility means the following:
(1) Costs of construction or expansion of the capital facility, including reasonable design, survey, engineering, environmental, and other professional fees directly related to the construction or expansion;
(2) Costs of acquiring land or improvements thereon, including costs incurred for purchasing interests in land or improvements, court awards or settlements, reasonable appraisal, relocation service, negotiation service, title insurance, expert witness, attorney, and other professional fees directly related to such acquisition.
(D) "Development" means the improvement of land for residential, commercial, or industrial purposes, but not for agricultural purposes.
(E) "Development area" means an area bounded by a single line, designated by a governing board under section 5755.03 of the Revised Code, and located within the territory of the school district, the unincorporated territory of the township, or the unincorporated territory of the county, the governing board of which adopts a resolution under section 5755.03 of the Revised Code.
(F) "Governing board" means a board of county commissioners, a board of township trustees, or the board of education of a city, local, or exempted village school district.
(G) "Land use plan" means a comprehensive plan adopted by a board of county commissioners pursuant to section 303.02 or 713.25 of the Revised Code, adopted by a board of township trustees pursuant to section 519.02 of the Revised Code, or adopted by a board of county commissioners or board of township trustees under section 5755.02 of the Revised Code.
(H) "Project improvement" means a capital facility that serves, or will serve when completed, only improvements to real property in a development area or the residents, occupants, or other users of such improvements; provided, that a capital facility that serves or otherwise benefits improvements outside the development area incidentally, or that incidentally serves or benefits persons other than residents, occupants, or other users of improvements in the development area, is not thereby disqualified as a project improvement.
(I) "System improvement" means a capital facility that serves, or will serve when completed, improvements to real property in a development area or the residents, occupants, or other users of such improvements, and improvements to real property outside the development area or the residents, occupants, or other users of such improvements.
(J) "Land use assumptions" means projections, for a period of ten years, of changes in land uses, densities, intensities, or population in a development area.
Sec. 5755.02.  (A) A board of county commissioners or a board of township trustees may adopt a resolution imposing an impact fee under section 5755.03 of the Revised Code only if the board has adopted a land use plan and if the plan, including any modifications or amendments, is in effect throughout the development area when the impact fee resolution is adopted. A board of county commissioners or board of township trustees may adopt a land use plan for a development area in lieu of or in addition to a comprehensive plan adopted under section 303.02, 519.02, or 713.25 of the Revised Code. A land use plan adopted under this division shall include land use assumptions applicable to the development area.
(B) Before a governing board may adopt a resolution imposing an impact fee under section 5755.03 of the Revised Code, the governing board shall adopt, by resolution, a capital facilities plan. A capital facilities plan shall be adopted for each development area to be designated in the resolution imposing an impact fee. In the case of a capital facilities plan adopted by a board of county commissioners or board of township trustees, the plan shall be consistent with the land use plan that applies to the development area the capital facilities plan applies to.
The capital facilities plan shall incorporate the following items:
(1) An analysis of the current capacity of existing capital facilities under the jurisdiction of the governing board, the current level of use of such existing capital facilities, existing known commitments for use of current capacity, and any surplus or deficiency in current capacity relative to current and existing, known committed use. Capacity shall be measured in standardized units appropriate to the kind of capital facility included in the analysis based on accepted engineering or planning principles. The analysis shall include among existing capital facilities all the capital facilities of the county, township, or school district of the same kind as the governing board anticipates will be financed with an impact fee imposed in the development area. The analysis shall include among existing capital facilities any capital facilities that have been contracted for or let out to bid, or for which financing has been obtained through the passage of a bond or tax issue or from state, federal, or other sources.
(2) Estimates of the costs to upgrade, improve, expand, or replace existing capital facilities included in the analysis under division (B)(1) of this section solely to meet current capacity and any deficiencies in current capacity, including the cost of upgrading or replacing capital facilities or parts thereof to meet more stringent safety, environmental, or regulatory standards.
(3) A description of additional or expanded capital facilities necessitated by development in the development area, and an estimate of the cost of such additions or expansions. The description shall classify each such addition or expansion as either a project improvement or system improvement.
(C) If a governing board intends to impose an impact fee to finance only a particular class of capital facility, the capital facilities plan required by division (B) of this section may be limited to only that class of capital facility, but the governing board may not adopt a resolution imposing an impact fee to finance a capital facility for which a capital facilities plan has not been adopted.
Sec. 5755.03.  (A) A governing board, by a majority of the board, may adopt a resolution imposing an impact fee upon development occurring within a development area for the purpose of financing all or a part of the cost of project improvements for the area and all or a part of the proportionate cost of system improvements to be financed by imposition of the fee. The resolution shall include all of the following:
(1) A description of the boundaries of the development area;
(2) The total amount of the fee, or a schedule or formula from which the fee amount can be derived;
(3) A description of the project improvements or system improvements to be financed with proceeds from the fee;
(4) If project improvements are to be financed with proceeds from the fee, the percentage of the costs of the project improvements to be financed with such proceeds;
(5) If system improvements are to be financed with proceeds from the fee, the proportionate share of the total costs of the system improvements to be financed with such proceeds;
(6) The date on which imposition of the fee becomes effective, which shall be a date on or after the effective date of the resolution, and the date, if any, after which the fee is not to be imposed;
(7) When the fee is payable and to whom the fee is payable, as provided in section 5755.06 of the Revised Code.
(B) A governing board may include more than one development area in a single resolution, but a separate impact fee shall be imposed for each development area included in the resolution.
A governing board may adopt more than one resolution under this section.
More than one governing board may adopt a resolution with respect to the same development.
(C) The proportionate share of the cost of a system improvement that may be financed with an impact fee under this chapter shall not exceed the proportionate share of the system improvement that serves the development area in which the fee is imposed as indicated by applicable engineering and planning studies regarding the capacity and usage patterns of improvements of that type. The proportionate share of the cost of a system improvement that may be financed with an impact fee under this chapter shall not include the cost of remedying existing deficiencies in system improvements.
(D) An impact fee imposed under this chapter shall not exceed the cost of the project improvements and the proportionate share of the costs of the system improvements designated in the resolution after deduction of any of such costs paid or payable from sources other than the fee and any credits allowed under section 5755.07 of the Revised Code. In determining the proportionate share of the cost of a system improvement, the governing board shall compute a time-price differential to account for the duration during which the development subject to the impact fee places demand on the system improvement in relation to the time the improvement is first placed into service and the estimated remaining useful life of the improvement.
(E) An impact fee imposed under this chapter for a development area shall apply to every development in the development area for which a building permit must be issued during the duration of the fee as provided in the resolution imposing the fee, unless the governing board determines, as provided in a resolution, that the development does not contribute to demand for the capital facility financed with the fee.
(F) The boundary of a development area as designated in a resolution adopted under division (A) of this section may be changed by adoption of a subsequent resolution that describes the new boundaries.
(G) A resolution adopted under this section takes effect on the date specified in the resolution unless the governing board provides in the resolution that it is not to take effect unless approved by electors of the unincorporated territory of the county, unincorporated territory of the township, or school district. If the governing board provides that the resolution is not to take effect unless so approved, the governing board shall proceed as provided in section 5755.04 of the Revised Code.
(H) If a resolution is to take effect without approval of voters, the governing board, upon adoption of a resolution under this section, shall certify a copy of the resolution to any planning commission or other authority having planning or zoning jurisdiction within the development area and to the building department or other authority responsible for issuing building permits in the development area if that department or authority is not under the jurisdiction of the governing board. If the governing board is a board of county commissioners, the board also shall certify a copy of the resolution to the county treasurer. If the governing board is a board of township trustees or board of education and the board has provided for the county treasurer to collect the fee, the governing board shall certify a copy of the resolution to the county treasurer.
(I) The authority granted under this chapter does not abrogate and does not derogate from or otherwise affect the authority of municipal corporations to adopt impact fees or other similar fees, however denominated, pursuant to their powers of local self-government pursuant to Article XVIII of the Ohio Constitution.
Sec. 5755.04.  (A) A governing board providing in a resolution adopted under section 5755.03 of the Revised Code that the resolution shall not take effect unless approved by electors may certify a copy of the resolution to the board of elections of the proper county or counties. The copy of the resolution shall be certified not later than seventy-five days before the date of a general or special election. Upon receiving a properly and timely filed copy of the resolution, the board of elections shall make the necessary arrangements for submitting the question of the impact fee to electors in the unincorporated territory of the county, unincorporated territory of the township, or the school district. The election shall be conducted, canvassed, and certified in the same manner as elections conducted under section 5705.25 of the Revised Code.
(B) Notice of the election shall be published in a newspaper of general circulation in the county, township, or school district once per week for four consecutive weeks before the date of the election, and shall state the purpose of the fee and the total amount of the fee, describe the boundaries of the development area in which the fee will be imposed, and state the time and place of the election.
The governing board may cause the notice of the election to be published by electronic means, including by posting the notice on the governing board's web site accessible via the internet. If the governing board publishes the notice by posting it on the governing board's web site, publication of the notice in a newspaper of general circulation is required only once, but the publication in the newspaper shall be made four weeks before the day of the election, shall include a statement that the notice is posted on the governing board's web site, and shall indicate the internet address of the web site and instructions describing how the notice may be accessed on the web site.
(C) The form of the ballot shall be as follows:
"Shall an impact fee be imposed for ............. (purpose of the fee, describing the capital facilities to be financed) in .................(description of the development area where fee is to be imposed) in a total amount of ............(total amount of the fee) by ...............(name of county, township, or school district imposing the fee)?
 For the impact fee
 Against the impact fee  "

The question of the impact fee shall be submitted as a separate proposition but may be printed on the same ballot with any other proposition submitted at the same election other than the election of officers.
(D) The board of elections shall certify the results of the election to the governing board.
If a majority of the electors voting on the question vote in favor of the impact fee, the impact fee shall take effect as provided in the resolution.
If the question is approved by a majority of the electors, the governing board shall certify a copy of the resolution to any planning commission or other authority having planning or zoning jurisdiction within the development area and to the building department or other authority responsible for issuing building permits in the development area if that department or authority is not under the jurisdiction of the governing board. If the governing board is a board of county commissioners, the board also shall certify a copy of the resolution to the county treasurer. If the governing board is a board of township trustees or board of education and the board has provided for the county treasurer to collect the fee, the governing board shall certify a copy of the resolution to the county treasurer.
Sec. 5755.05. If the resolution imposing an impact fee provides for derivation of the fee from a schedule or formula rather than providing for the amount, the governing board shall determine and assess the amount of the fee after a plat representing territory in a development area is approved by the appropriate authority according to law but before any building permit is issued with respect to a parcel or tract of land represented in the plat. If a plat is not required to be approved according to law, the amount of the impact fee shall be determined and assessed after the proposed division or subdivision of land in a development area is finally approved by the appropriate authority according to law but before a building permit is issued with respect to a parcel or tract of land. The amount of fee so determined and assessed shall be as provided in the schedule or formula from which the amount of the fee may be derived as provided in the resolution. The determination and assessment of an impact fee shall be by resolution adopted by a majority of the governing board.
If more than one plat or subdivision is approved for land within the same development area, the governing board shall divide the amount of the fee determined and assessed for each such plat or subdivision equitably among the lands within each such plat or subdivision in proportion to the relative demand the development occurring on the respective lands places on the project improvement or system improvement to be financed with the fee. The division shall be made on the basis of standardized units measuring demand for capital facilities of the type to be financed with the fee.
Once the amount of an impact fee is assessed, the fee shall be payable as provided in the resolution imposing the fee and as provided in section 5755.06 of the Revised Code. The governing board shall certify the amount of the fee to the building department or other authority responsible for issuing building permits in the development area if that department or authority is not under the jurisdiction of the governing board. The certification shall include such information as is necessary to allow the building department or other authority to identify the area in which the fee is payable.
Sec. 5755.06.  (A) Impact fees imposed under this chapter shall be payable in a form acceptable to the governing board and the person designated to collect the fee under division (C) of this section.
(B) A governing board may not make impact fees payable before the thirtieth day preceding the issuance of the first building permit with respect to real property in a development area is payable. A governing board may permit persons subject to the fee to pay the fee in installments according to a schedule prescribed by the governing board, and may require that interest accrues on the amount payable in installments, provided the interest and the rate at which it accrues shall be prescribed at the same time the schedule is prescribed.
(C) Impact fees imposed under this chapter shall be payable to the following persons:
(1) If the fee is imposed by a board of county commissioners, to the county treasurer;
(2) If the fee is imposed by a board of township trustees, to the clerk of the township or to the county treasurer, as provided in the resolution imposing the fee or a subsequent resolution of the board certified to the county treasurer;
(3) If the fee is imposed by a board of education, to the treasurer of school district or to the county treasurer, as provided in the resolution imposing the fee or a subsequent resolution of the board certified to the county treasurer.
(D) Upon collection of an impact fee, the county treasurer, township clerk, or school district treasurer, as the case may be, shall record the collection in a record kept for that purpose and shall cause the full amount of the remittance to be credited to the special fund created pursuant to section 5755.08 of the Revised Code. If an impact fee is payable to the county treasurer, the fee shall be considered the same as the taxes referred to in section 321.12 of the Revised Code for the purposes of that section.
(E) When a person required to pay an impact fee imposed under this chapter remits the amount due to the proper authority as provided in division (C) of this section, the authority receiving the remittance shall prepare and provide the person with a receipt acknowledging the remittance.
(F) If the resolution imposing an impact fee requires all or a part of the fee to be paid before a building permit is issued, the building department or other authority issuing such permits shall not issue a building permit with respect to any parcel in the development area unless the building department or other authority has been presented a receipt issued pursuant to division (E) of this section applicable to the parcel or parcels for which the permit is sought.
(G) A governing board may impose uniform penalties for the late payment of impact fees. The penalty shall not exceed ten per cent of the amount of the fee that was due and unpaid, and shall be reduced by one-half if the full amount due is paid within ten days after the due date.
A governing board may impose interest on impact fees due and unpaid at a rate not exceeding the rate per annum established by the tax commissioner under division (B) section 5703.47 of the Revised Code.
Such penalties and interest shall be imposed only by the resolution imposing the fee or by a subsequent resolution adopted by a majority of the governing board.
Sec. 5755.07.  A governing board shall grant a credit against the part of the fee payable by any person required to pay the fee in the amount of the value of any contribution by that person to a project improvement approved by the governing board and designated in the resolution imposing the fee.
A governing board may grant a credit against the part of the fee payable by any person required to pay the fee in the amount of the value of any contribution by that person to an improvement in the development area that would be a project improvement if it had been designated as such in the resolution imposing the fee.
For the purposes of this section, contributions include, but are not limited to, monetary contributions and dedications of land or improvements to land.
Sec. 5755.08.  For each development area in which an impact fee is imposed under this chapter, the governing board imposing the fee shall create a fund to which shall be credited all proceeds of the fee imposed for that area. If a fee is imposed in a development area for both a project improvement and a system improvement, the governing board shall create a separate fund for project improvements and for system improvements. If more than one project improvement or more than one system improvement is to be financed by the fee imposed in the area, the governing board may create a separate fund for each of the project improvements and for each of the system improvements. If securities have been issued under section 5755.09 of the Revised Code, the governing board shall create a separate fund for each project improvement or system improvement to be financed with the proceeds from the issuance.
Money in a fund created under this section may be spent solely for the purpose for which the fund was created, and shall not be transferred or borrowed for any other purpose. If any unspent or unencumbered balance remains in a fund after the costs of project improvements or system improvements for which the fee was imposed, as provided in the resolution adopted under section 5755.03 of the Revised Code, have been paid in full, and the governing board determines that refund of the remaining balance under section 5755.10 of the Revised Code is impractical, the governing board may provide by resolution for the remaining balance to be credited to the county's, township's, or school district's special fund for permanent improvements. The resolution shall be adopted at a regular meeting of the governing board after due notice is provided to the public that the resolution will be considered.
Sec. 5755.09.  A governing board imposing an impact fee under this chapter may issue securities in anticipation of the collection of the fee. For each fee imposed, the aggregate principal amount of the securities shall not exceed ninety per cent of the amount of the fee imposed. Securities issued under this section are not general obligations of the county, township, or school district issuing them, and the governing board shall not pledge to the payment of the debt charges on the securities any receipts other than receipts from the impact fee. Except as otherwise provided in this section, the securities shall be Chapter 133. securities as defined in section 133.01 of the Revised Code.
If a governing board issues securities under this section, the proceeds of the impact fee are hereby deemed to be pledged and appropriated first to the payment of debt charges on the securities, and the governing board shall appropriate the proceeds of the impact fee first to the payment of those debt charges.
The maximum maturity of securities issued under this section shall not exceed the estimated life or period of usefulness of the capital facility to be financed with proceeds from the issuance as estimated by the fiscal officer of the governing board, and in no case more than thirty years.
Securities issued under this section shall not include any amount to pay financing costs as defined in section 133.01 of the Revised Code. Interest payable on the securities shall not be payable from proceeds of the securities.
Sections 9.95 and 9.96 of the Revised Code apply to securities issued under this section, except that, notwithstanding division (C) of section 9.96 of the Revised Code, the costs of the functions described in that division may not be paid from the proceeds of the principal received from the sale of the securities.
Securities issued under this section, their transfer, the interest or other accreted amounts on them, and any profit made on their sale, exchange, or other disposition shall be free from taxation within this state.
Sec. 5755.10.  If, within ten years after the effective date of an impact fee imposed under this chapter, construction of a project improvement to be financed with the fee has not commenced or the proceeds from the fee are not encumbered by a contract for the construction of the project improvement, all proceeds from the fee shall be refunded not later than ninety days after the day that is ten years after the effective date of the fee. If securities have been issued in anticipation of collection of the fee under section 5755.09 of the Revised Code, the proceeds of the fee shall not be refunded until payment of all debt charges on the securities has been made or otherwise provided for in a manner preserving and securing the rights of holders of the securities and satisfying the covenant and pledge of the securities.
The refund of an impact fee shall be apportioned among the parcels of taxable real property situated wholly or partly in the development area in which the fee was imposed in proportion to the taxable value of each such parcel according to the most recently certified tax list of real and public utility property. If a parcel is located partly in the development area, the part of the refund apportioned to the parcel shall bear the same ratio to the entire parcel's taxable value as the area of the parcel situated within the development area bears to the area of the entire parcel. Refunds so apportioned are payable to the person that is the owner of record of each such parcel on the day that is ten years after the effective date of the impact fee.
A governing board required by this section to refund the proceeds of an impact fee shall publish notice of the refund in a newspaper of general circulation in the county, township, or school district twice within four weeks before issuing the refund. The notice shall state the reason for the refund and the manner provided in this section for apportioning the refund. The governing board may cause the notice of the refund to be published by electronic means, including by posting the notice on the governing board's web site accessible via the internet. If the governing board publishes the notice by posting it on the governing board's web site, publication of the notice in a newspaper of general circulation is required only once, but the publication in the newspaper shall be made four weeks before the refund is issued, shall include a statement that the notice is posted on the governing board's web site, and shall indicate the internet address of the web site and instructions describing how the notice may be accessed on the web site.
No person entitled to a refund shall be required to make application for the refund as a condition of receiving the refund to which that person is entitled.
Refunds payable to persons that cannot be located within one year after the refund is required to be issued under this section may be disposed of in the same manner as an unspent or unencumbered balance remaining in an impact fee fund as provided in section 5755.08 of the Revised Code.
Sec. 5755.11.  (A) Except as otherwise provided in this division, each governing board imposing an impact fee constitutes a board of appeal for the purposes of hearing appeals regarding the imposition of an impact fee under this chapter. If the governing board is a board of county commissioners that has established a county planning commission under section 713.22 of the Revised Code, the board may designate the commission as the board of appeal for the purposes of this section. If the county planning commission was established upon petition by municipal corporations as provided in that section, the board may designate the commission as the board of appeal only with the consent of the municipal corporations that petitioned for the creation of the commission. If the governing board participates in a regional planning commission created under section 713.21 of the Revised Code, the governing board, with the consent of the commission, may designate the commission or a committee thereof as the board of appeals for the purposes of this section.
(B) Any person required to pay an impact fee under this chapter may bring an appeal against the lawfulness of the imposition of the fee, the determination of the amount of the fee, the amount of the fee payable by the person, or the amount of credit provided to the person under section 5755.07 of the Revised Code. Appeals shall be brought by filing written notice with the board of appeal not later than the sixtieth day after the day the impact fee is determined and assessed under section 5755.05 of the Revised Code. The notice of appeal may be filed in person or by certified mail or express mail as defined in section 5703.056 of the Revised Code. The notice of appeal shall state the reasons for the appeal. Upon receiving the written notice of appeal, the board of appeal shall notify the governing board of the appeal if the governing board does not constitute the board of appeal, shall schedule a hearing on the appeal within forty-five days after receiving the notice of appeal, and shall notify the appellant of the time and place of the hearing. The appellant may be represented at the hearing by an attorney or other representative, and may present evidence. The hearing is a meeting of a public body subject to section 121.22 of the Revised Code.
The board of appeal may affirm, modify, or reverse the imposition of the fee, its amount, the amount payable by the appellant, or the amount of credit provided to the appellant, and shall issue a final decision in writing within ninety days after the final hearing on the matter. The board of appeal shall send a copy of its decision by ordinary mail to all parties to the appeal within fifteen days after issuing its decision. The appellant may appeal the board of appeals' decision to the court of common pleas.
Sec. 5755.12.  From the day an impact fee is determined and assessed under section 5755.05 of the Revised Code, the lien of the county, township, or municipal corporation imposing the fee attaches to every tract, lot, or parcel within the development area in which the fee is imposed and continues thereafter on the tract, lot, or parcel until the fee is paid in full. The lien extends to every tract, lot, or parcel within the development area in proportion to the current taxable value of the tract, lot, or parcel as compared to the current total taxable value of all tracts, lots, and parcels in the development area as shown on the current tax list of real and public utility property. If a tract, lot, or parcel is exempted from taxation under section 5709.08 or 5709.10 of the Revised Code, the lien shall not attach to the tract, lot, or parcel for the duration of the exemption, and the taxable value of the tract, lot, or parcel shall be disregarded for the purposes of apportioning the lien under this section. The lien imposed by this section shall be enforced by civil action in the court of common pleas in the same way mortgage liens are enforced in the name of the county, township, or school district imposing the fee.
Section 2. That existing sections 133.06 and 133.07 of the Revised Code are hereby repealed.
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