SB 376

As Introduced
136th General Assembly
   Regular Session  S. B. No. 376
       2025-2026
  Senator Cutrona
  To amend sections 5747.50, 5747.502, 5747.51, and  1
  5747.53 and to enact sections 9.662, 743.80,  2
  5747.504, and 5747.505 of the Revised Code to  3
  create a process for withholding local  4
  government funds and state water and sewer  5
  assistance from municipal corporations that  6
  engage in certain water and sewer practices with  7
  respect to extraterritorial service.  8
 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
     Section 1. That sections 5747.50, 5747.502, 5747.51, and  9
5747.53 be amended and sections 9.662, 743.80, 5747.504, and  10
5747.505 of the Revised Code be enacted to read as follows:  11
     Sec. 9.662. Upon receiving the copy of a declaratory  12
judgment forwarded by the tax commissioner under division (B) of        13
section 5747.504 of the Revised Code, the director of  14
environmental protection, the director of the Ohio public works  15
commission, the Ohio water development authority, and the  16
director of development shall not award any loan, grant, or  17
other form of financial assistance to the noncompliant municipal        18
corporation identified in the certification for the purpose of  19
improving that municipal corporation's water or sewerage system,        20
except for awards of federal funds required by federal law or  21
S. B. No. 376  Page 2
As Introduced
guidelines to be awarded to the municipal corporation for that  22
purpose.  23
       Upon receiving the copy of a declaratory judgment  24
forwarded by the tax commissioner under division (C)(1) of  25
section 5747.504 of the Revised Code, the director of  26
environmental protection, the director of the Ohio public works  27
commission, the Ohio water development authority, and the  28
director of development shall cease enforcing this prohibition  29
against that municipal corporation.  30
       Sec. 743.80. (A) As used in this section, "customer class"  31
means ratepayers for property that is of the same use or nature,  32
such as residential property or commercial property.  33
       (B) Except as provided under division (G) of this section,  34
a township or municipal corporation may file an action for  35
declaratory judgment as provided in Chapter 2721. of the Revised  36
Code to declare as a noncompliant municipal corporation a  37
municipal corporation that provides water or sewer service to  38
property located in that township or municipal corporation and  39
to declare the township or municipal corporation filing the  40
action, or any township or municipal corporation made a party to  41
the action under this division, as an affected subdivision. The  42
action shall be filed in the court of common pleas in any county  43
that includes territory of the alleged noncompliant municipal  44
corporation. The alleged noncompliant municipal corporation  45
shall be made the defendant in the action. Upon the filing of  46
such an action, each other township or municipal corporation  47
with property that is provided water or sewer service from the  48
defendant municipal corporation shall be served with a copy of  49
the complaint and, upon filing a request with the court, shall  50
be made a party to the action.  51
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As Introduced
       (C) The court shall issue a declaratory judgment declaring  52
the defendant municipal corporation to be a noncompliant  53
municipal corporation if the court determines that any other  54
subdivision that is a party to the action establishes, by a  55
preponderance of the evidence, that the defendant municipal  56
corporation engages in either of the following practices:  57
       (1) Charging a customer class for property located in the  58
other subdivision higher rates for water or sewer services than  59
for the same customer class for property located in the  60
defendant municipal corporation, unless the defendant municipal  61
corporation establishes, by a preponderance of the evidence,  62
either of the following:  63
       (a) Those higher rates are calculated pursuant to  64
generally accepted industry practices consistent with the  65
methodology in industry guidance applicable to municipal-owned  66
sewer and water systems.  67
       (b) Both (i) the higher rates for property located in the  68
other subdivision do not exceed one hundred twenty-five per cent  69
of the rates for the same customer class for property located in  70
the defendant municipal corporation and (ii) the defendant  71
municipal corporation, on the effective date of this section,  72
provided water or sewer service to the property and charged that  73
property not more than one hundred twenty-five per cent of the  74
rates for the same customer class for property located in the  75
defendant municipal corporation on that date.  76
       (2) Requiring, as a condition of providing water or sewer  77
services to property located within the subdivision, that the  78
subdivision provide direct payments to the defendant municipal  79
corporation, unless the defendant municipal corporation  80
establishes, by a preponderance of the evidence, that those  81
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direct payments are reasonably related to the cost of providing  82
water or sewer services to property within the territory of that  83
subdivision.  84
       (D) If the court issues a declaratory judgment declaring a  85
municipal corporation to be a noncompliant municipal  86
corporation, the court shall also declare in that declaratory  87
judgment which of the townships or municipal corporations that  88
are a party to the action qualify as an affected subdivision.  89
The court shall declare a township or municipal corporation to  90
be an affected subdivision if the court finds that the township  91
or municipal corporation is either required to make a direct  92
payment described in division (C)(2) of this section or has  93
property within its territory, the ratepayer for which is  94
subject to the higher rates described in division (C)(1) of this  95
section. Any party to the action that is not a prevailing party  96
may appeal the action.  97
       (E) Not later than one hundred eighty days after the date  98
the time to appeal the declaratory judgment described in  99
division (C) of this section has elapsed, any township or  100
municipal corporation declared to be an affected subdivision in  101
that declaratory judgment may certify a copy of the declaratory  102
judgment to the tax commissioner, who shall proceed as provided  103
in section 5747.504 of the Revised Code.  104
       (F) A municipal corporation that a court has declared in a  105
declaratory judgment issued under division (C) of this section  106
to be a noncompliant municipal corporation may file an action  107
for declaratory judgment as provided in Chapter 2721. of the  108
Revised Code to declare that the municipal corporation no longer  109
qualifies as a noncompliant municipal corporation in the same  110
court of common pleas that issued the declaratory judgment  111
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As Introduced
described in division (C) of this section. Upon the filing of  112
such an action, each township or municipal corporation declared  113
by the court under division (D) of this section to be an  114
affected subdivision shall be made a defendant to the action.  115
       The court shall issue a declaratory judgment declaring  116
that the noncompliant municipal corporation no longer qualifies  117
as a noncompliant municipal corporation if the municipal  118
corporation establishes, by a preponderance of the evidence,  119
that the municipal corporation does not engage in either of the  120
practices described in divisions (C)(1) and (2) of this section  121
in relation to each affected subdivision.  122
       Any party to the action that is not a prevailing party may  123
appeal the action. A declaratory judgment issued by a court  124
under division (F) of this section shall supersede any prior  125
declaratory judgment issued under division (C) of this section  126
with respect to the noncompliant municipal corporation. If a  127
court issues a declaratory judgment declaring that the municipal  128
corporation no longer qualifies as a noncompliant municipal  129
corporation, not later than one hundred eighty days after the  130
date the time to appeal the declaratory judgment described in  131
division (F) of this section has elapsed, the municipal  132
corporation that filed the action may certify the declaratory  133
judgment to the tax commissioner, who shall proceed as provided  134
in section 5747.504 of the Revised Code.  135
       (G) No action for declaratory judgment may be filed under  136
division (B) of this section on the basis of either of the  137
following:  138
       (1) Water or sewer rates established or prescribed  139
pursuant to a contract in effect on the effective date of this  140
section between a municipal corporation supplying water or sewer  141
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As Introduced
service and a county, township, or another municipal corporation  142
within which is located property served by water or sewer  143
service from that supplying municipal corporation;  144
       (2) Any direct payment required from a township or  145
municipal corporation to another municipal corporation as a  146
condition of the other municipal corporation supplying water or  147
sewer service to property located in that subdivision pursuant  148
to a contract in effect on the effective date of this section.  149
       Sec. 5747.50. (A) As used in this section:  150
       (1) "County's proportionate share of the calendar year  151
2007 LGF and LGRAF distributions" means the percentage computed  152
for the county under division (B)(1)(a) of section 5747.501 of  153
the Revised Code.  154
       (2) "County's proportionate share of the total amount of  155
the local government fund additional revenue formula" means each  156
county's proportionate share of the state's population as  157
determined for and certified to the county for distributions to  158
be made during the current calendar year under division (B)(2)  159
(a) of section 5747.501 of the Revised Code. If prior to the  160
first day of January of the current calendar year the federal  161
government has issued a revision to the population figures  162
reflected in the estimate produced pursuant to division (B)(2)  163
(a) of section 5747.501 of the Revised Code, such revised  164
population figures shall be used for making the distributions  165
during the current calendar year.  166
       (3) "2007 LGF and LGRAF county distribution base available  167
in that month" means the lesser of the amounts described in  168
division (A)(3)(a) and (b) of this section, provided that the  169
amount shall not be less than zero:  170
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       (a) The total amount available for distribution to  171
counties from the local government fund during the current  172
month.  173
       (b) The total amount distributed to counties from the  174
local government fund and the local government revenue  175
assistance fund to counties in calendar year 2007 less the total  176
amount distributed to counties under division (B)(1) of this  177
section during previous months of the current calendar year.  178
       (4) "Local government fund additional revenue distribution  179
base available during that month" means the total amount  180
available for distribution to counties during the month from the  181
local government fund, less any amounts to be distributed in  182
that month from the local government fund under division (B)(1)  183
of this section, provided that the local government fund  184
additional revenue distribution base available during that month  185
shall not be less than zero.  186
       (5) "Total amount available for distribution to counties"  187
means the total amount available for distribution from the local  188
government fund during the current month less the total amount  189
available for distribution to municipal corporations during the  190
current month under division (C) of this section.  191
       (B) On or before the tenth day of each month, the tax  192
commissioner shall provide for payment to each county an amount  193
equal to the sum of:  194
       (1) The county's proportionate share of the calendar year  195
2007 LGF and LGRAF distributions multiplied by the 2007 LGF and  196
LGRAF county distribution base available in that month, provided  197
that if the 2007 LGF and LGRAF county distribution base  198
available in that month is zero, no payment shall be made under  199
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As Introduced
division (B)(1) of this section for the month or the remainder  200
of the calendar year; and  201
       (2) The county's proportionate share of the total amount  202
of the local government fund additional revenue formula  203
multiplied by the local government fund additional revenue  204
distribution base available during that month.  205
       Money received into the treasury of a county under this  206
division shall be credited to the undivided local government  207
fund in the treasury of the county on or before the fifteenth  208
day of each month. On or before the twentieth day of each month,  209
the county auditor shall issue warrants against all of the  210
undivided local government fund in the county treasury in the  211
respective amounts allowed as provided in section 5747.51 of the  212
Revised Code, and the treasurer shall distribute and pay such  213
sums to the subdivision therein.  214
       (C)(1) As used in division (C) of this section:  215
       (a) "Total amount available for distribution to  216
municipalities during the current month" means the difference  217
obtained by subtracting one million dollars from the product  218
obtained by multiplying the total amount available for  219
distribution from the local government fund during the current  220
month by the aggregate municipal share.  221
       (b) "Aggregate municipal share" means the quotient  222
obtained by dividing the total amount distributed directly from  223
the local government fund to municipal corporations during  224
calendar year 2007 by the total distributions from the local  225
government fund and local government revenue assistance fund  226
during calendar year 2007.  227
       (c) A municipal corporation's "distribution share" equals  228
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As Introduced
one of the following:  229
       (i) For municipal corporations with a population of more  230
than fifty thousand, fifty thousand;  231
       (ii) For municipal corporations with a population of less  232
than one thousand, zero;  233
       (iii) For all other municipal corporations, the municipal  234
corporation's population.  235
       (d) A municipal corporation's "distribution percentage"  236
equals the percentage that a municipal corporation's  237
distribution share is of the total of all municipal  238
corporations' distribution shares.  239
       (2) On or before the tenth day of each month, the tax  240
commissioner shall provide for payment from the local government  241
fund to each municipal corporation an amount equal to the  242
product derived by multiplying the municipal corporation's  243
distribution percentage by the total amount available for  244
distribution to municipal corporations during the current month.  245
       (3) Payments received by a municipal corporation under  246
this division shall be paid into its general fund and may be  247
used for any lawful purpose.  248
       (4) The amount distributed to municipal corporations under  249
this division during any calendar year shall not exceed the  250
amount distributed directly from the local government fund to  251
municipal corporations during calendar year 2007. If that  252
maximum amount is reached during any month, distributions to  253
municipal corporations in that month shall be as provided in  254
divisions (C)(1) and (2) of this section, but no further  255
distributions shall be made to municipal corporations under  256
division (C) of this section during the remainder of the  257
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As Introduced
calendar year.  258
       (5) Upon being informed of a municipal corporation's  259
dissolution, the tax commissioner shall cease providing for  260
payments to that municipal corporation under division (C) of  261
this section. The proportionate shares of the total amount  262
available for distribution to each of the remaining municipal  263
corporations under this division shall be increased on a pro  264
rata basis.  265
       The tax commissioner shall reduce or cease payments under  266
division (C) of this section to municipal corporations for which  267
reduced a reduction or cessation of payments are is required  268
under section 5747.502 or 5747.504 of the Revised Code.  269
       (D) Each municipal corporation which has in effect a tax  270
imposed under Chapter 718. of the Revised Code shall, no later  271
than the thirty-first day of August of each year, certify to the  272
tax commissioner, on a form prescribed by the commissioner, the  273
amount of income tax revenue collected and refunded by such  274
municipal corporation pursuant to such chapter during the  275
preceding calendar year, arranged, when possible, by the type of  276
income from which the revenue was collected or the refund was  277
issued. The municipal corporation shall also report the amount  278
of income tax revenue collected and refunded on behalf of a  279
joint economic development district or a joint economic  280
development zone that levies an income tax administered by the  281
municipal corporation and the amount of such revenue distributed  282
to contracting parties during the preceding calendar year. The  283
tax commissioner may withhold payment of local government fund  284
moneys pursuant to division (C) of this section from any  285
municipal corporation for failure to comply with this reporting  286
requirement.  287
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       (E)(1) For the purposes of division (E) of this section:  288
       (a) "Eligible taxing district" means a township, township  289
fire district, or joint fire district for which the total  290
taxable value of eligible power plants for tax year 2017 is at  291
least thirty per cent less than the total taxable value of  292
eligible power plants for tax year 2016.  293
       (b) "Eligible power plant" means a power plant that is  294
subject to the requirements of 10 C.F.R. part 73.  295
       (c) "Total taxable value of eligible power plants" of an  296
eligible taxing district means the total taxable value of the  297
taxable property of eligible power plants apportioned to the  298
district as shown in a preliminary assessment or amended  299
preliminary assessment and listed on the tax list of real and  300
public utility property.  301
       (d) "Taxable property" has the same meaning as in section  302
5727.01 of the Revised Code.  303
       (e) "Tax rate" of an eligible taxing district means one of  304
the following:  305
       (i) For townships, the sum of the rates of levies imposed  306
under section 505.39, 505.51, or division (I), (J), (U), or (JJ)  307
of section 5705.19 of the Revised Code and extended on the tax  308
list of real and public utility property for tax year 2017,  309
excluding any levy imposed at whatever rate is required to raise  310
a fixed sum of money;  311
       (ii) For township fire districts and joint fire districts,  312
the sum of the rates of levies extended on the tax list of real  313
and public utility property for tax year 2017, excluding any  314
levy imposed at whatever rate is required to raise a fixed sum  315
of money.  316
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As Introduced
       (2) Each fiscal year from fiscal year 2018 through fiscal  317
year 2028, the tax commissioner shall compute the following  318
amount for each eligible taxing district:  319
       (a) For fiscal years 2018 and 2019, the amount obtained by  320
multiplying the eligible taxing district's tax rate by the  321
difference obtained by subtracting (i) the total taxable value  322
of eligible power plants of the district for tax year 2017 from  323
(ii) the total taxable value of eligible power plants of the  324
district for tax year 2016;  325
       (b) For fiscal years 2020 through 2028, ninety per cent of  326
the amount calculated for the district under division (E)(2)(a)  327
or (b) of this section for the preceding fiscal year.  328
       The commissioner shall certify the sum of the amounts  329
calculated for all eligible taxing districts under this division  330
for a fiscal year to the director of budget and management who,  331
on or before the seventh day of each month of that fiscal year,  332
shall transfer from the general revenue fund to the local  333
government fund one-twelfth of the amount certified.  334
       (3) On or before the tenth day of each month, the tax  335
commissioner shall provide for payment to each county treasury  336
in which an eligible taxing district is located an amount equal  337
to one-twelfth of the amount computed for the district for that  338
fiscal year under division (E)(2) of this section.  339
       Money received into the treasury of a county under  340
division (E) of this section shall be credited to the undivided  341
local government fund in the treasury of the county on or before  342
the fifteenth day of each month. On or before the twentieth day  343
of each month, the county auditor shall issue warrants against  344
the undivided local government fund for the amounts attributable  345
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As Introduced
to each eligible taxing district, and the treasurer shall  346
distribute and pay such amounts to each eligible taxing  347
district. Money received by a township fire district or joint  348
fire district under this division shall be credited to the  349
district's general fund and may be used for any lawful purpose  350
of the district. Money received by a township under this  351
division shall be credited to the township's general fund and  352
shall be used for the purpose of funding fire, police, emergency  353
medical, or ambulance services.  354
       Sec. 5747.502. (A) As used in this section:  355
       (1) "Traffic law photo-monitoring device" has the same  356
meaning as in section 4511.092 of the Revised Code.  357
       (2) "School zone" has the same meaning as in section  358
4511.21 of the Revised Code.  359
       (3) "Transportation district" means a territorial district  360
established by the director of transportation under section  361
5501.14 of the Revised Code.  362
       (4) "District deputy director" means the person appointed  363
and assigned by the director of transportation under section  364
5501.14 of the Revised Code to administer the activities of a  365
transportation district.  366
       (5) "Gross amount" means the entire amount of traffic  367
camera fines and fees paid by a driver.  368
       (6) "Local government fund adjustment" or "LGF adjustment"  369
means the sum of:  370
       (a) The gross amount of all traffic camera fines collected  371
by a local authority during the preceding fiscal year, as  372
reported under division (B)(1) of this section, if such a report  373
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As Introduced
is required; plus  374
       (b) The residual adjustment computed for the local  375
authority under division (B)(4) of this section, if such an  376
adjustment applies.  377
       (7) "Local government fund payments" or "LGF payments"  378
means the payments a local authority would receive under  379
sections 5747.503, 5747.51, and 5747.53, and division (C) of  380
section 5747.50 of the Revised Code, as applicable, if not for  381
the reductions required by divisions (C) and (D) of this  382
section.  383
       (8) "Residual adjustment" means the most recent LGF  384
adjustment computed for a local authority under division (B)(2)  385
or (3) of this section minus the sum of the reductions applied  386
after that computation under division (C) of this section to the  387
local authority's LGF payments.  388
       (9) "Traffic camera fines" means civil fines for any  389
violation of any local ordinance or resolution that are based  390
upon evidence recorded by a traffic law photo-monitoring device.  391
       (10) "Qualifying village" has the same meaning as in  392
section 5747.503 of the Revised Code.  393
       (11) "Local authority" means a municipal corporation,  394
county, or township.  395
       (B)(1) Annually, on or before the thirty-first day of  396
July, any local authority that directly or indirectly collected  397
traffic camera fines during the preceding fiscal year shall file  398
a report with the tax commissioner that includes a detailed  399
statement of the gross amount of all traffic camera fines the  400
local authority collected during that period and the gross  401
amount of such fines that the local authority collected for  402
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As Introduced
violations that occurred within a school zone.  403
       (2) Annually, on or before the tenth day of August, and  404
except as otherwise provided in this division, the commissioner  405
shall compute a local government fund adjustment for each local  406
authority that files a report under division (B)(1) of this  407
section or with respect to which a residual adjustment applies.  408
Subject to division (B)(3) of this section and section 5747.505  409
of the Revised Code, the LGF adjustment shall be used by the  410
commissioner to determine the amount of the reductions required  411
under division (C) of this section for each of the next twelve  412
months, starting with the month in which the LGF adjustment is  413
computed. After those twelve months, the LGF adjustment ceases  414
to apply and, if an LGF adjustment continues to be required, the  415
amount of the reductions required under division (C) of this  416
section shall be determined based on an updated LGF adjustment  417
computed under this division.  418
       After the effective date of this amendmentSeptember 30,  419
2025, no LGF adjustment shall be calculated for a county or  420
township prohibited from operating a traffic law photo-  421
monitoring device by section 4511.093 of the Revised Code. An  422
LGF adjustment that applies to a county or township on the  423
effective date of this amendment September 30, 2025, ceases to  424
apply as of that date.  425
       (3) Upon receipt of a report described by division (B)(1)  426
of this section that is not timely filed, the commissioner shall  427
do both of the following:  428
       (a) If one or more payments to the local authority has  429
been withheld under division (D) of this section because of the  430
local authority's failure to file the report, notify the county  431
auditor and county treasurer of the appropriate county that the  432
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report has been received and that, subject to division (C) of  433
this section, payments to the local authority from the undivided  434
local government fund are to resume.  435
       (b) Compute the local authority's LGF adjustment using the  436
information in the report. An LGF adjustment computed under this  437
division shall be used by the commissioner to determine the  438
amount of the reductions required under division (C) of this  439
section starting with the next required reduction. The LGF  440
adjustment ceases to apply on the thirty-first day of the  441
ensuing July, following which, if an LGF adjustment continues to  442
be required, the amount of the reductions required under  443
division (C) of this section shall be determined based on an  444
updated LGF adjustment computed under division (B)(2) of this  445
section.  446
       (4) Annually, on or before the tenth day of August, the  447
commissioner shall compute a residual adjustment for each local  448
authority whose LGF adjustment for the preceding year exceeds  449
the amount by which the local authority's LGF payments were  450
reduced during that year under division (C) of this section. The  451
residual adjustment shall be used to compute the LGF adjustment  452
for the ensuing year under division (B)(2) of this section.  453
       (C) The Subject to section 5747.505 of the Revised Code,  454
the commissioner shall do the following, as applicable,  455
respecting any local authority to which an LGF adjustment  456
computed under division (B) of this section applies:  457
       (1) If the local authority is a municipal corporation with  458
a population of one thousand or more, reduce payments to the  459
municipal corporation under division (C) of section 5747.50 of  460
the Revised Code by one-twelfth of the LGF adjustment. If one-  461
twelfth of the LGF adjustment exceeds the amount of money the  462
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municipal corporation would otherwise receive under division (C)  463
of section 5747.50 of the Revised Code, the commissioner also  464
shall reduce payments to the appropriate county undivided local  465
government fund under division (B) of section 5747.50 of the  466
Revised Code by an amount equal to the lesser of (a) one-twelfth  467
of the excess, or (b) the amount of the payment the municipal  468
corporation would otherwise receive from the fund under section  469
5747.51 or 5747.53 of the Revised Code.  470
        (2) If the local authority is a township or qualifying  471
village, reduce the supplemental payments to the appropriate  472
county undivided local government fund under section 5747.503 of  473
the Revised Code by the lesser of one-twelfth of the LGF  474
adjustment, or the amount of money the township or qualifying  475
village would otherwise receive under that section. If one-  476
twelfth of the LGF adjustment exceeds the amount of money the  477
township or qualifying village would otherwise receive under  478
section 5747.503 of the Revised Code, the commissioner also  479
shall reduce payments to the appropriate county undivided local  480
government fund under division (B) of section 5747.50 of the  481
Revised Code by an amount equal to the lesser of (a) one-twelfth  482
of the excess, or (b) the amount of the payment the township or  483
qualifying village would otherwise receive from the fund under  484
section 5747.51 or 5747.53 of the Revised Code.  485
        (3) If the local authority is a county, reduce payments to  486
the appropriate county undivided local government fund under  487
division (B) of section 5747.50 of the Revised Code by an amount  488
equal to the lesser of (a) one-twelfth of the LGF adjustment, or  489
(b) the amount of the payment the county would otherwise receive  490
from the fund under section 5747.51 or 5747.53 of the Revised  491
Code.  492
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       (4) For any local authority, on or before the tenth day of  493
each month a reduction is made under division (C)(1), (2), or  494
(3) of this section, make a payment to the local authority in an  495
amount equal to the lesser of (a) one-twelfth of the gross  496
amount of traffic camera fines the local authority collected in  497
the preceding fiscal year for violations that occurred within a  498
school zone, as indicated on the report filed by the local  499
authority pursuant to division (B)(1) of this section, or (b)  500
the amount by which the local authority's LGF payments were  501
reduced that month pursuant to division (C)(1), (2), or (3) of  502
this section. Payments received by a local authority under this  503
division shall be used by the local authority for school safety  504
purposes.  505
       (D) Upon Subject to section 5747.505 of the Revised Code,  506
upon discovery, based on information in the commissioner's  507
possession, that a local authority required to file a report  508
under division (B)(1) of this section has failed to do so, the  509
commissioner shall do the following, as applicable:  510
       (1) If the local authority is a municipal corporation with  511
a population of one thousand or more, cease providing for  512
payments to the municipal corporation under section 5747.50 of  513
the Revised Code beginning with the next required payment and  514
until such time as the report is received by the commissioner;  515
       (2) If the local authority is a township or qualifying  516
village, reduce the supplemental payments to the appropriate  517
county undivided local government fund under section 5747.503 of  518
the Revised Code by an amount equal to the amount of such  519
payments the local authority would otherwise receive under that  520
section, beginning with the next required payment and until such  521
time as the report is received by the commissioner;  522
S. B. No. 376  Page 19
As Introduced
       (3) For any local authority, reduce payments to the  523
appropriate county undivided local government fund under  524
division (B) of section 5747.50 of the Revised Code by an amount  525
equal to the amount of such payments the local authority would  526
otherwise receive under section 5747.51 or 5747.53 of the  527
Revised Code, beginning with the next required payment and until  528
such time as the report is received by the commissioner;  529
       (4) For any local authority, notify the county auditor and  530
county treasurer that such payments are to cease until the  531
commissioner notifies the auditor and treasurer under division  532
(E) of this section that the payments are to resume.  533
       (E) The commissioner shall notify the county auditor and  534
county treasurer on or before the day the commissioner first  535
reduces a county undivided local government fund payment to that  536
county under division (C) of this section. The notice shall  537
include the full amount of the reduction, a list of the local  538
authorities to which the reduction applies, and the amount of  539
reduction attributed to each such local authority. The  540
commissioner shall send an updated notice to the county auditor  541
and county treasurer any time the amount the reduction  542
attributed to any local authority changes.  543
       A county treasurer that receives a notice from the  544
commissioner under this division or division (B)(3)(a) or (D)(4)  545
of this section shall reduce, cease, or resume payments from the  546
undivided local government fund to the local authority that is  547
the subject of the notice as specified by the commissioner in  548
the notice. Unless otherwise specified in the notice, the  549
payments shall be reduced, ceased, or resumed beginning with the  550
next required payment.  551
       (F)(1) There is hereby created in the state treasury the  552
S. B. No. 376  Page 20
As Introduced
Ohio highway and transportation safety fund. On or before the  553
tenth day of each month, the commissioner shall deposit in the  554
fund an amount equal to the total amount by which payments to  555
local authorities were reduced or ceased under division (C) or  556
(D) of this section minus the total amount of payments made  557
under division (C)(4) of this section. Except as provided in  558
division (F)(2) of this section, the amount deposited with  559
respect to a local authority shall be credited to an account to  560
be created in the fund for the transportation district in which  561
that local authority is located. If the local authority is  562
located within more than one transportation district, the amount  563
credited to the account of each such transportation district  564
shall be prorated on the basis of the number of centerline miles  565
of public roads and highways in both the local authority and the  566
respective districts. Amounts credited to a transportation  567
district's account shall be used by the department of  568
transportation and the district deputy director exclusively to  569
enhance public safety on public roads and highways within that  570
transportation district.  571
       (2) Notwithstanding division (F)(1) of this section, in  572
fiscal year 2026, six million dollars of the amount in the Ohio  573
highway and transportation safety fund, including any account  574
thereof, shall be used for rail development infrastructure  575
projects pursuant to an appropriation made by the general  576
assembly. The amounts credited to each account of a  577
transportation district pursuant to division (F)(1) of this  578
section shall be reduced in the same proportion that the amount  579
deposited in each account is of the total fund balance.  580
       Sec. 5747.504. (A) As used in this section:  581
       (1) "Noncompliant municipal corporation" means a municipal  582
S. B. No. 376  Page 21
As Introduced
corporation that has been declared to be a noncompliant  583
municipal corporation in a declaratory judgment certified to the  584
tax commissioner under division (E) of section 743.80 of the  585
Revised Code.  586
       (2) "Affected subdivision" means a municipal corporation  587
or township that has been declared to be an affected subdivision  588
in a declaratory judgment certified to the tax commissioner  589
under division (E) of section 743.80 of the Revised Code.  590
       (B) Upon receiving a certification of a declaratory  591
judgment under division (E) of section 743.80 of the Revised  592
Code, the tax commissioner shall do all of the following:  593
       (1) Immediately forward a copy of the declaratory judgment  594
to the director of environmental protection, the director of the  595
Ohio public works commission, the Ohio water development  596
authority, and the director of development;  597
       (2) Cease providing for payments to the noncompliant  598
municipal corporation under division (C) of section 5747.50 of  599
the Revised Code, beginning with the next required payment, and  600
reduce payments to the appropriate county undivided local  601
government fund under division (B) of section 5747.50 of the  602
Revised Code by an amount equal to the payments the municipal  603
corporation would otherwise receive under section 5747.503,  604
5747.51, or 5747.53 of the Revised Code, in both cases beginning  605
with the next required payment;  606
       (3) Immediately notify the county auditor and county  607
treasurer that payments to the noncompliant municipal  608
corporation from the county undivided local government fund are  609
to cease until the tax commissioner notifies the auditor and  610
treasurer under division (C)(3) of this section that the  611
S. B. No. 376  Page 22
As Introduced
payments are to resume.  612
       The county treasurer shall cease providing for payments to  613
the municipal corporation from the undivided local government  614
fund beginning with the payment specified by the tax  615
commissioner.  616
       (C) Upon receiving a certification of a declaratory  617
judgment under division (F) of section 743.80 of the Revised  618
Code, the tax commissioner shall do all of the following:  619
       (1) Immediately forward a copy of the declaratory judgment  620
to the director of environmental protection, the director of the  621
Ohio public works commission, the Ohio water development  622
authority, and the director of development;  623
       (2) Resume payments to the formerly noncompliant municipal  624
corporation under division (C) of section 5747.50 of the Revised  625
Code and resume payments to the county's undivided local  626
government fund to the extent such payments were reduced under  627
division (B)(2) of this section, in both cases beginning with  628
the next required payment;  629
       (3) Immediately notify the county auditor and county  630
treasurer that the treasurer is to resume payments from the  631
undivided local government fund to the formerly noncompliant  632
municipal corporation under section 5747.503, 5747.51, or  633
5747.53 of the Revised Code.  634
       The county treasurer shall resume payments to the  635
municipal corporation from the undivided local government fund  636
beginning with the payment specified by the tax commissioner.  637
       (D) The tax commissioner shall provide for payment of an  638
amount equal to amounts withheld from a noncompliant municipal  639
corporation under division (B)(2) of this section to each  640
S. B. No. 376  Page 23
As Introduced
township and municipal corporation that is an affected  641
subdivision with respect to the noncompliant municipal  642
corporation. The payment to each such subdivision shall be in  643
the proportion that the population of that subdivision bears to  644
the total population of all affected subdivisions.  645
       (E) An affected subdivision shall use money received under  646
division (D) of this section for the current operating expenses  647
of the subdivision.  648
       Sec. 5747.505. As used in this section, "affected  649
subdivision" has the same meaning as in section 5747.504 of the  650
Revised Code.  651
       If a municipal corporation is subject to more than one  652
reduction required by sections 5747.502 and 5747.504 of the  653
Revised Code for the same month, the tax commissioner shall  654
proceed in the following order, to the extent the reductions do  655
not exceed the amount of local government fund payments the  656
municipal corporation would otherwise receive:  657
       (A) Apply any reduction required under division (B)(2) of  658
section 5747.504 of the Revised Code and transfer the amount of  659
payments withheld to each affected subdivision under division  660
(D) of that section;  661
       (B) Apply any reduction required under division (D) of  662
section 5747.502 of the Revised Code and deposit the amount of  663
payments withheld to appropriate account of the Ohio highway and  664
transportation safety fund under division (F) of that section;  665
       (C) Apply any reduction required under division (C) of  666
section 5747.502 of the Revised Code and deposit the amount of  667
payments withheld to the municipal corporation, as required by  668
division (C)(4) of section 5747.502 of the Revised Code, and to  669
S. B. No. 376  Page 24
As Introduced
the appropriate account of the Ohio highway and transportation  670
safety fund under division (F) of that section.  671
       Sec. 5747.51. (A) On or before the twenty-fifth day of  672
July of each year, the tax commissioner shall make and certify  673
to the county auditor of each county an estimate of the amount  674
of the local government fund to be allocated to the undivided  675
local government fund of each county for the ensuing calendar  676
year, adjusting the total as required to account for  677
subdivisions receiving required to receive a reduction or  678
cessation of local government funds under section 5747.502 or  679
5747.504 of the Revised Code.  680
       (B) At each annual regular session of the county budget  681
commission convened pursuant to section 5705.27 of the Revised  682
Code, each auditor shall present to the commission the  683
certificate of the commissioner, the annual tax budget and  684
estimates, and the records showing the action of the commission  685
in its last preceding regular session. The commission, after  686
extending to the representatives of each subdivision an  687
opportunity to be heard, under oath administered by any member  688
of the commission, and considering all the facts and information  689
presented to it by the auditor, shall determine the amount of  690
the undivided local government fund needed by and to be  691
apportioned to each subdivision for current operating expenses,  692
as shown in the tax budget of the subdivision. This  693
determination shall be made pursuant to divisions (C) to (I) of  694
this section, unless the commission has provided for a formula  695
pursuant to section 5747.53 of the Revised Code. The  696
commissioner shall reduce the amount of funds from the undivided  697
local government fund to a subdivision required to receive  698
reduced a reduction or cessation of funds under section 5747.502  699
or 5747.504 of the Revised Code.  700
S. B. No. 376  Page 25
As Introduced
       Nothing in this section prevents the budget commission,  701
for the purpose of apportioning the undivided local government  702
fund, from inquiring into the claimed needs of any subdivision  703
as stated in its tax budget, or from adjusting claimed needs to  704
reflect actual needs. For the purposes of this section, "current  705
operating expenses" means the lawful expenditures of a  706
subdivision, except those for permanent improvements and except  707
payments for interest, sinking fund, and retirement of bonds,  708
notes, and certificates of indebtedness of the subdivision.  709
       (C) The commission shall determine the combined total of  710
the estimated expenditures, including transfers, from the  711
general fund and any special funds other than special funds  712
established for road and bridge; street construction,  713
maintenance, and repair; state highway improvement; and gas,  714
water, sewer, and electric public utilities operated by a  715
subdivision, as shown in the subdivision's tax budget for the  716
ensuing calendar year.  717
       (D) From the combined total of expenditures calculated  718
pursuant to division (C) of this section, the commission shall  719
deduct the following expenditures, if included in these funds in  720
the tax budget:  721
       (1) Expenditures for permanent improvements as defined in  722
division (E) of section 5705.01 of the Revised Code;  723
       (2) In the case of counties and townships, transfers to  724
the road and bridge fund, and in the case of municipalities,  725
transfers to the street construction, maintenance, and repair  726
fund and the state highway improvement fund;  727
       (3) Expenditures for the payment of debt charges;  728
       (4) Expenditures for the payment of judgments.  729
S. B. No. 376  Page 26
As Introduced
       (E) In addition to the deductions made pursuant to  730
division (D) of this section, revenues accruing to the general  731
fund and any special fund considered under division (C) of this  732
section from the following sources shall be deducted from the  733
combined total of expenditures calculated pursuant to division  734
(C) of this section:  735
       (1) Taxes levied within the ten-mill limitation, as  736
defined in section 5705.02 of the Revised Code;  737
       (2) The budget commission allocation of estimated county  738
public library fund revenues to be distributed pursuant to  739
section 5747.48 of the Revised Code;  740
       (3) Estimated unencumbered balances as shown on the tax  741
budget as of the thirty-first day of December of the current  742
year in the general fund, but not any estimated balance in any  743
special fund considered in division (C) of this section;  744
       (4) Revenue, including transfers, shown in the general  745
fund and any special funds other than special funds established  746
for road and bridge; street construction, maintenance, and  747
repair; state highway improvement; and gas, water, sewer, and  748
electric public utilities, from all other sources except those  749
that a subdivision receives from an additional tax or service  750
charge voted by its electorate or receives from special  751
assessment or revenue bond collection. For the purposes of this  752
division, where the charter of a municipal corporation prohibits  753
the levy of an income tax, an income tax levied by the  754
legislative authority of such municipal corporation pursuant to  755
an amendment of the charter of that municipal corporation to  756
authorize such a levy represents an additional tax voted by the  757
electorate of that municipal corporation. For the purposes of  758
this division, any measure adopted by a board of county  759
S. B. No. 376  Page 27
As Introduced
commissioners pursuant to section 322.02, 4504.02, or 5739.021  760
of the Revised Code, including those measures upheld by the  761
electorate in a referendum conducted pursuant to section  762
322.021, 4504.021, or 5739.022 of the Revised Code, shall not be  763
considered an additional tax voted by the electorate.  764
       Money in a reserve balance account established by a  765
county, township, or municipal corporation under section 5705.13  766
of the Revised Code shall not be considered an unencumbered  767
balance or revenue under division (E)(3) or (4) of this section.  768
Money in a reserve balance account established by a township  769
under section 5705.132 of the Revised Code shall not be  770
considered an unencumbered balance or revenue under division (E)  771
(3) or (4) of this section.  772
       If a county, township, or municipal corporation has  773
created and maintains a nonexpendable trust fund under section  774
5705.131 of the Revised Code, the principal of the fund, and any  775
additions to the principal arising from sources other than the  776
reinvestment of investment earnings arising from such a fund,  777
shall not be considered an unencumbered balance or revenue under  778
division (E)(3) or (4) of this section. Only investment earnings  779
arising from investment of the principal or investment of such  780
additions to principal may be considered an unencumbered balance  781
or revenue under those divisions.  782
       (F) The total expenditures calculated pursuant to division  783
(C) of this section, less the deductions authorized in divisions  784
(D) and (E) of this section, shall be known as the "relative  785
need" of the subdivision, for the purposes of this section.  786
       (G) The budget commission shall total the relative need of  787
all participating subdivisions in the county, and shall compute  788
a relative need factor by dividing the total estimate of the  789
S. B. No. 376  Page 28
As Introduced
undivided local government fund by the total relative need of  790
all participating subdivisions.  791
       (H) The relative need of each subdivision shall be  792
multiplied by the relative need factor to determine the  793
proportionate share of the subdivision in the undivided local  794
government fund of the county; provided, that the maximum  795
proportionate share of a county shall not exceed the following  796
maximum percentages of the total estimate of the undivided local  797
government fund governed by the relationship of the percentage  798
of the population of the county that resides within municipal  799
corporations within the county to the total population of the  800
county as reported in the reports on population in Ohio by the  801
department of development as of the twentieth day of July of the  802
year in which the tax budget is filed with the budget  803
commission:  804
  805
  1  2
A     Percentage of municipal population    Percentage share of the county
      within the county:  shall not exceed:
B     Less than forty-one per cent  Sixty per cent
C     Forty-one per cent or more but less   Fifty per cent
      than eighty-one per cent
D     Eighty-one per cent or more  Thirty per cent
       Where the proportionate share of the county exceeds the  806
limitations established in this division, the budget commission  807
shall adjust the proportionate shares determined pursuant to  808
this division so that the proportionate share of the county does  809
S. B. No. 376  Page 29
As Introduced
not exceed these limitations, and it shall increase the  810
proportionate shares of all other subdivisions on a pro rata  811
basis. In counties having a population of less than one hundred  812
thousand, not less than ten per cent shall be distributed to the  813
townships therein.  814
       (I) The proportionate share of each subdivision in the  815
undivided local government fund determined pursuant to division  816
(H) of this section for any calendar year shall not be less than  817
the product of the average of the percentages of the undivided  818
local government fund of the county as apportioned to that  819
subdivision for the calendar years 1968, 1969, and 1970,  820
multiplied by the total amount of the undivided local government  821
fund of the county apportioned pursuant to former section  822
5739.23 of the Revised Code for the calendar year 1970. For the  823
purposes of this division, the total apportioned amount for the  824
calendar year 1970 shall be the amount actually allocated to the  825
county in 1970 from the state collected intangible tax as levied  826
by section 5707.03 of the Revised Code and distributed pursuant  827
to section 5725.24 of the Revised Code, plus the amount received  828
by the county in the calendar year 1970 pursuant to division (B)  829
(1) of former section 5739.21 of the Revised Code, and  830
distributed pursuant to former section 5739.22 of the Revised  831
Code. If the total amount of the undivided local government fund  832
for any calendar year is less than the amount of the undivided  833
local government fund apportioned pursuant to former section  834
5739.23 of the Revised Code for the calendar year 1970, the  835
minimum amount guaranteed to each subdivision for that calendar  836
year pursuant to this division shall be reduced on a basis  837
proportionate to the amount by which the amount of the undivided  838
local government fund for that calendar year is less than the  839
amount of the undivided local government fund apportioned for  840
S. B. No. 376  Page 30
As Introduced
the calendar year 1970.  841
       (J) On the basis of such apportionment, the county auditor  842
shall compute the percentage share of each such subdivision in  843
the undivided local government fund and shall at the same time  844
certify to the tax commissioner the percentage share of the  845
county as a subdivision. No payment shall be made from the  846
undivided local government fund, except in accordance with such  847
percentage shares.  848
       Within ten days after the budget commission has made its  849
apportionment, whether conducted pursuant to section 5747.51 or  850
5747.53 of the Revised Code, the auditor shall publish a list of  851
the subdivisions and the amount each is to receive from the  852
undivided local government fund and the percentage share of each  853
subdivision, in a newspaper or newspapers of countywide  854
circulation, and send a copy of such allocation to the tax  855
commissioner.  856
       The county auditor shall also send a copy of such  857
allocation by ordinary or electronic mail to the fiscal officer  858
of each subdivision entitled to participate in the allocation of  859
the undivided local government fund of the county. This copy  860
shall constitute the official notice of the commission action  861
referred to in section 5705.37 of the Revised Code.  862
       All money received into the treasury of a subdivision from  863
the undivided local government fund in a county treasury shall  864
be paid into the general fund and used for the current operating  865
expenses of the subdivision.  866
       If a municipal corporation maintains a municipal  867
university, such municipal university, when the board of  868
trustees so requests the legislative authority of the municipal  869
S. B. No. 376  Page 31
As Introduced
corporation, shall participate in the money apportioned to such  870
municipal corporation from the total local government fund,  871
however created and constituted, in such amount as requested by  872
the board of trustees, provided such sum does not exceed nine  873
per cent of the total amount paid to the municipal corporation.  874
       If any public official fails to maintain the records  875
required by sections 5747.50 to 5747.55 of the Revised Code or  876
by the rules issued by the tax commissioner, the auditor of  877
state, or the treasurer of state pursuant to such sections, or  878
fails to comply with any law relating to the enforcement of such  879
sections, the local government fund money allocated to the  880
county may be withheld until such time as the public official  881
has complied with such sections or such law or the rules issued  882
pursuant thereto.  883
       Sec. 5747.53. (A) As used in this section:  884
       (1) "City, located wholly or partially in the county, with  885
the greatest population" means the city, located wholly or  886
partially in the county, with the greatest population residing  887
in the county; however, if the county budget commission on or  888
before January 1, 1998, adopted an alternative method of  889
apportionment that was approved by the legislative authority of  890
the city, located partially in the county, with the greatest  891
population but not the greatest population residing in the  892
county, "city, located wholly or partially in the county, with  893
the greatest population" means the city, located wholly or  894
partially in the county, with the greatest population whether  895
residing in the county or not, if this alternative meaning is  896
adopted by action of the board of county commissioners and a  897
majority of the boards of township trustees and legislative  898
authorities of municipal corporations located wholly or  899
S. B. No. 376  Page 32
As Introduced
partially in the county.  900
       (2) "Participating political subdivision" means a  901
municipal corporation or township that satisfies all of the  902
following:  903
       (a) It is located wholly or partially in the county.  904
       (b) It is not the city, located wholly or partially in the  905
county, with the greatest population.  906
       (c) Undivided local government fund moneys are apportioned  907
to it under the county's alternative method or formula of  908
apportionment in the current calendar year.  909
       (B) In lieu of the method of apportionment of the  910
undivided local government fund of the county provided by  911
section 5747.51 of the Revised Code, the county budget  912
commission may provide for the apportionment of the fund under  913
an alternative method or on a formula basis as authorized by  914
this section. The commissioner shall reduce the amount of funds  915
from the undivided local government fund to a subdivision  916
required to receive reduced a reduction or cessation of funds  917
under section 5747.502 or 5747.504 of the Revised Code.  918
       Except as otherwise provided in division (C) of this  919
section, the alternative method of apportionment shall have  920
first been approved by all of the following governmental units:  921
the board of county commissioners; the legislative authority of  922
the city, located wholly or partially in the county, with the  923
greatest population; and a majority of the boards of township  924
trustees and legislative authorities of municipal corporations,  925
located wholly or partially in the county, excluding the  926
legislative authority of the city, located wholly or partially  927
in the county, with the greatest population. In granting or  928
S. B. No. 376  Page 33
As Introduced
denying approval for an alternative method of apportionment, the  929
board of county commissioners, boards of township trustees, and  930
legislative authorities of municipal corporations shall act by  931
motion. A motion to approve shall be passed upon a majority vote  932
of the members of a board of county commissioners, board of  933
township trustees, or legislative authority of a municipal  934
corporation, shall take effect immediately, and need not be  935
published.  936
       Any alternative method of apportionment adopted and  937
approved under this division shall be reviewed by the county  938
budget commission at a public hearing held at least once in the  939
year following the effective date of this amendment October 3,  940
2023, and in every fifth year thereafter. The county budget  941
commission shall provide reasonable advance notice of the  942
hearing to all political subdivisions eligible to participate in  943
the fund and shall take public testimony from any such political  944
subdivision that wishes to testify.  945
       Any alternative method of apportionment adopted and  946
approved under this division may be revised, amended, or  947
repealed in the same manner as it may be adopted and approved.  948
If an alternative method of apportionment adopted and approved  949
under this division is repealed, the undivided local government  950
fund of the county shall be apportioned among the subdivisions  951
eligible to participate in the fund, commencing in the ensuing  952
calendar year, under the apportionment provided in section  953
5747.52 of the Revised Code, unless the repeal occurs by  954
operation of division (C) of this section or a new method for  955
apportionment of the fund is provided in the action of repeal.  956
       (C) This division applies only in counties in which the  957
city, located wholly or partially in the county, with the  958
S. B. No. 376  Page 34
As Introduced
greatest population has a population of twenty thousand or less  959
and a population that is less than fifteen per cent of the total  960
population of the county. In such a county, the legislative  961
authorities or boards of township trustees of two or more  962
participating political subdivisions, which together have a  963
population residing in the county that is a majority of the  964
total population of the county, each may adopt a resolution to  965
exclude the approval otherwise required of the legislative  966
authority of the city, located wholly or partially in the  967
county, with the greatest population. All of the resolutions to  968
exclude that approval shall be adopted not later than the first  969
Monday of August of the year preceding the calendar year in  970
which distributions are to be made under an alternative method  971
of apportionment.  972
       A motion granting or denying approval of an alternative  973
method of apportionment under this division shall be adopted by  974
a majority vote of the members of the board of county  975
commissioners and by a majority vote of a majority of the boards  976
of township trustees and legislative authorities of the  977
municipal corporations located wholly or partially in the  978
county, other than the city, located wholly or partially in the  979
county, with the greatest population, shall take effect  980
immediately, and need not be published. The alternative method  981
of apportionment under this division shall be adopted and  982
approved annually, not later than the first Monday of August of  983
the year preceding the calendar year in which distributions are  984
to be made under it. A motion granting approval of an  985
alternative method of apportionment under this division repeals  986
any existing alternative method of apportionment, effective with  987
distributions to be made from the fund in the ensuing calendar  988
year. An alternative method of apportionment under this division  989
S. B. No. 376  Page 35
As Introduced
shall not be revised or amended after the first Monday of August  990
of the year preceding the calendar year in which distributions  991
are to be made under it.  992
       (D) In determining an alternative method of apportionment  993
authorized by this section, the county budget commission may  994
include in the method any factor considered to be appropriate  995
and reliable, in the sole discretion of the county budget  996
commission.  997
       (E) The limitations set forth in section 5747.51 of the  998
Revised Code, stating the maximum amount that the county may  999
receive from the undivided local government fund and the minimum  1000
amount the townships in counties having a population of less  1001
than one hundred thousand may receive from the fund, are  1002
applicable to any alternative method of apportionment authorized  1003
under this section.  1004
       (F) On the basis of any alternative method of  1005
apportionment adopted and approved as authorized by this  1006
section, as certified by the auditor to the county treasurer,  1007
the county treasurer shall make distribution of the money in the  1008
undivided local government fund to each subdivision eligible to  1009
participate in the fund, and the auditor, when the amount of  1010
those shares is in the custody of the treasurer in the amounts  1011
so computed to be due the respective subdivisions, shall at the  1012
same time certify to the tax commissioner the percentage share  1013
of the county as a subdivision. All money received into the  1014
treasury of a subdivision from the undivided local government  1015
fund in a county treasury shall be paid into the general fund  1016
and used for the current operating expenses of the subdivision.  1017
If a municipal corporation maintains a municipal university, the  1018
university, when the board of trustees so requests the  1019
S. B. No. 376  Page 36
As Introduced
legislative authority of the municipal corporation, shall  1020
participate in the money apportioned to the municipal  1021
corporation from the total local government fund, however  1022
created and constituted, in the amount requested by the board of  1023
trustees, provided that amount does not exceed nine per cent of  1024
the total amount paid to the municipal corporation.  1025
       (G) The actions of the county budget commission taken  1026
pursuant to this section are final and may not be appealed to  1027
the board of tax appeals, except on the issues of abuse of  1028
discretion and failure to comply with the formula.  1029
       Section 2. That existing sections 5747.50, 5747.502,  1030
5747.51, and 5747.53 of the Revised Code are hereby repealed.  1031
       Section 3. Section 5747.53 of the Revised Code is  1032
presented in this act as a composite of the section as amended  1033
by H.B. 33 of the 135th General Assembly and H.B. 62 of the  1034
133rd General Assembly. The General Assembly, applying the  1035
principle stated in division (B) of section 1.52 of the Revised  1036
Code that amendments are to be harmonized if reasonably capable  1037
of simultaneous operation, finds that the composite is the  1038
resulting version of the section in effect prior to the  1039
effective date of the section as presented in this act.  1040