SB 426

As Introduced
136th General Assembly
   Regular Session  S. B. No. 426
       2025-2026
  Senator Cutrona
  To amend section 5705.32 and to enact section  1
  3375.94 of the Revised Code regarding the  2
  closing of a public library branch and the  3
  forfeiture of public library funds for doing so.        4
 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
     Section 1. That section 5705.32 be amended and section  5
3375.94 of the Revised Code be enacted to read as follows:  6
     Sec. 3375.94. (A) No board of library trustees that has  7
territory in a county with a population of not less than two  8
hundred twenty thousand but not more than two hundred thirty  9
thousand shall shut down, decommission, or make inactive a  10
library under its control without consent from the board of  11
county commissioners.  12
     (B)(1) Any person may bring an action for declaratory  13
judgment against any board of library trustees that violates  14
division (A) of this section, as provided in Chapter 2721. of  15
the Revised Code. The action shall be filed in a court of common       16
pleas in a county that includes the territory of the library.  17
The alleged noncompliant board of library trustees shall be made       18
the defendant in the action.  19
     (2) The court shall issue a declaratory judgment declaring        20
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As Introduced
the board of library trustees to be noncompliant if the court  21
determines that a party to the action establishes, by a  22
preponderance of the evidence, that the board of library  23
trustees shut down, decommissioned, or made inactive a library  24
under its control without consent from the board of county  25
commissioners.  26
       (3) A court that issues a declaratory judgment pursuant to  27
division (B)(2) of this section shall order the clerk of court  28
to transmit a certified copy of the court's judgment to each  29
county auditor of each county that includes the territory of the  30
library.  31
       Sec. 5705.32. (A) As used in this section:  32
       (1) "Unnecessary collections" mean collections from a tax  33
beyond the reasonably anticipated financial needs of the taxing  34
authority for the specific purposes of the tax after accounting  35
for current fund balances, projected expenditures, and other  36
available funding sources.  37
       (2) "Excessive collections" mean collections from a tax in  38
an amount or at a rate that exceeds what is required to provide  39
services at a level that is consistent with statutory  40
obligations.  41
       (B) The county budget commission shall adjust the  42
estimated amounts required from the general property tax for  43
each fund, as shown by the tax budgets or other information  44
required to be provided under section 5705.281 of the Revised  45
Code, so as to bring the tax levies required therefor within the  46
limitations specified in sections 5705.01 to 5705.47 of the  47
Revised Code, for such levies. The commission may revise and  48
adjust the estimate of balances and receipts from all sources  49
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As Introduced
for each fund and shall determine the total appropriations that  50
may be made therefrom.  51
       If a taxing unit declared its intent to forgo all or a  52
portion of collections under division (E) of section 5705.29 of  53
the Revised Code, the commission shall adjust the rate of each  54
levy as required to result in that reduction in collections.  55
       (C) Except as otherwise provided in section 5705.31 of the  56
Revised Code, the county budget commission may adjust the  57
estimated amounts required from the general property tax for  58
each fund, as shown by the tax budgets or other information  59
required to be provided under section 5705.281 of the Revised  60
Code, so as to bring the tax levies required therefor within  61
levels the commission finds reasonable and prudent to avoid  62
unnecessary or excessive collections. Before reducing the amount  63
or rate of any tax pursuant to this division, the commission  64
shall provide the taxing authority of the levying taxing unit  65
and the levying taxing unit an opportunity to present, at a  66
public hearing, information either considers relevant to the  67
questions of if and to what extent the levy should be reduced.  68
       If the county budget commission adjusts amounts from any  69
tax levied by a taxing unit that is not a qualifying  70
subdivision, the adjustment shall be subject to both of the  71
following:  72
       (1) No levy shall be reduced below the level that would  73
cause it to collect less than what the levy collected in the  74
preceding year, unless funds are available from reserve balance  75
accounts, nonexpendable trust funds, or carryover amounts to  76
offset a reduction below that level, and the budget commission  77
shall consider reserve balance accounts, nonexpendable trust  78
funds, and carryover amounts for that purpose;  79
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As Introduced
       (2) No levy may be reduced under division (B) of this  80
section to a level that would cause a school district subject to  81
division (A) of section 3317.01 of the Revised Code to levy less  82
than twenty mills for current operating expenses as required by  83
that division.  84
       (D)(D)(1) The commission shall fix the amount of the  85
county public library fund to be distributed to each board of  86
public library trustees that has qualified under section 5705.28  87
of the Revised Code for participation in the proceeds of such  88
fund. The Except as provided in division (D)(2) of this section,  89
the amount paid to all libraries in the county from such fund  90
shall never be a smaller per cent of the fund than the average  91
of the percentages of the county's classified taxes that were  92
distributed to libraries in 1982, 1983, and 1984, as determined  93
by the county auditor. The commission shall base the amount for  94
distribution on the needs of such library for the construction  95
of new library buildings, parts of buildings, improvements,  96
operation, maintenance, or other expenses. In determining the  97
needs of each library board of trustees, and in calculating the  98
amount to be distributed to any library board of trustees on the  99
basis of its needs, the commission shall make no reduction in  100
its allocation from the fund on account of additional revenues  101
realized by a library from increased taxes or service charges  102
voted by its electorate, from revenues received through federal  103
or state grants, projects, or programs, or from grants from  104
private sources.  105
       (2) If the county auditor has received a copy of a  106
declaratory judgment pursuant to division (B)(3) of section  107
3375.94 of the Revised Code, the amount allocated to the library  108
that is the subject of that judgment pursuant to division (D)(1)  109
of this section shall be zero.  110
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As Introduced
       (E) Notwithstanding the fact that alternative methods of  111
financing such needs are available, after fixing the amount to  112
be distributed to libraries, the commission shall fix the  113
amount, if any, of the county public library fund to be  114
distributed to each board of township park commissioners, the  115
county, and each municipal corporation in accordance with the  116
following:  117
       (1) Each municipal corporation in the county shall receive  118
a per cent of the remainder that equals the per cent that the  119
county auditor determines the classified property taxes  120
originating in such municipal corporation in 1984 were of the  121
total of all of the county's classified property taxes in 1984.  122
The commission may deduct from this amount any amount that the  123
budget commission allows to the board of township park  124
commissioners of a township park district, the boundaries of  125
which are coextensive with or contained within the boundaries of  126
the municipal corporation.  127
       (2) The county shall receive a per cent of the remainder  128
that equals the per cent that the county auditor determines the  129
classified property taxes originating outside of the boundaries  130
of municipal corporations in the county in 1984 were of the  131
total of all of the county's classified property taxes in 1984.  132
The commission may deduct from this amount any amount that the  133
budget commission allows to the board of township park  134
commissioners of a township park district, the boundaries of  135
which are not coextensive with or contained within those of any  136
municipal corporation in the county.  137
       (F) The commission shall separately set forth the amounts  138
fixed and determined under divisions (D)(D)(1) and (E) of this  139
section in the "official certificate of estimated resources," as  140
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As Introduced
provided in section 5705.35 of the Revised Code, and separately  141
certify such amount to the county auditor who shall be guided  142
thereby in the distribution of the county public library fund  143
for and during the fiscal year. In determining such amounts, the  144
commission shall be guided by the estimate certified by the tax  145
commissioner and presented by the auditor under section 5705.31  146
of the Revised Code, as to the total amount of revenue to be  147
received in the county public library fund during such fiscal  148
year.  149
        (G)(1) At least five days before the date of any meeting  150
at which the budget commission plans to discuss the distribution  151
of the county public library fund, it shall notify each  152
legislative authority and board of public library trustees,  153
county commissioners, and township park commissioners eligible  154
to participate in the distribution of the fund of the date,  155
time, place, and agenda for the meeting. Any legislative  156
authority or board entitled to notice under this division may  157
designate an officer or employee of such legislative authority  158
or board to whom the commission shall deliver the notice.  159
        (2) Before the final determination of the amount to be  160
allotted to each subdivision from any source, the commission  161
shall permit representatives of each subdivision and of each  162
board of public library trustees to appear before it to explain  163
its financial needs.  164
        (H) If any public library receives and expends any funds  165
allocated to it under this section for the construction of new  166
library buildings or parts of buildings, such library shall be  167
free and open to the inhabitants of the county in which it is  168
located. Any board of library trustees that receives funds under  169
this section and section 5747.48 of the Revised Code shall have  170
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As Introduced
its financial records open for public inspection at all  171
reasonable times.  172
       Section 2. That existing section 5705.32 of the Revised  173
Code is hereby repealed.  174