Ohio Revised Code
Chapter 511 | Memorial Buildings; Halls; Parks
Section 511.28 | Submission of Tax Levy - Form of Ballot.

Effective: September 13, 2022
Latest Legislation: House Bill 140 - 134th General Assembly
A copy of any resolution for a tax levy adopted by the township board of park commissioners as provided in section 511.27 of the Revised Code shall be certified by the clerk of the board of park commissioners to the board of elections of the proper county, together with a certified copy of the resolution approving the levy, passed by the board of township trustees if such a resolution is required by division (C) of section 511.27 of the Revised Code, and the county auditor's certification, not less than ninety days before a general or primary election in any year. The board of elections shall submit the proposal to the electors as provided in section 511.27 of the Revised Code at the succeeding general or primary election. A resolution to renew an existing levy may not be placed on the ballot unless the question is submitted at the general election held during the last year the tax to be renewed may be extended on the real and public utility property tax list and duplicate, or at any election held in the ensuing year. The board of park commissioners shall cause notice that the vote will be taken to be published once a week for two consecutive weeks prior to the election in a newspaper of general circulation, or as provided in section 7.16 of the Revised Code, in the county within which the park district is located. Additionally, if the board of elections operates and maintains a web site, the board of elections shall post that notice on its web site for thirty days prior to the election. The notice shall state the purpose of the proposed levy, the levy's estimated annual collections, the levy's annual rate or, if applicable, the levy's estimated effective rate, expressed in dollars for each one hundred thousand dollars of the county auditor's appraised value as well as the annual rate expressed in mills for each one dollar of taxable value, the number of consecutive years during which the levy shall be in effect, and the time and place of the election.
The form of the ballots cast at the election shall be: "An additional tax for the benefit of (name of township park district) __________ for the purpose of (purpose stated in the order of the board) __________, that the county auditor estimates will collect $_____ annually, at a rate not exceeding __________ mills for each $1 of taxable value, which amounts to $__________ for each $100,000 of the county auditor's appraised value, for (number of years the levy is to run) __________


If the levy submitted is a proposal to renew, increase, or decrease an existing levy, the form of the ballot specified in this section shall be changed by substituting for the words "An additional" at the beginning of the form, the words "A renewal of a" in the case of a proposal to renew an existing levy in the same amount; the words "A renewal of __________ mills and an increase of __________ mills for each $1 of taxable value to constitute a" in the case of an increase; or the words "A renewal of part of an existing levy, being a reduction of __________ mills for each $1 of taxable value, to constitute a" in the case of a decrease in the rate of the existing levy. Additionally, the estimated effective rate, in lieu of the rate, shall be expressed for each one hundred thousand dollars of the county auditor's appraised value.
If the tax is to be placed on the current tax list, the form of the ballot shall be modified by adding, after the statement of the number of years the levy is to run, the phrase ", commencing in __________ (first year the tax is to be levied), first due in calendar year __________ (first calendar year in which the tax shall be due)."
The question covered by the order 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. More than one such question may be submitted at the same election.
As used in this section, "the county auditor's appraised value" and "estimated effective rate" have the same meanings as in section 5705.01 of the Revised Code.
Last updated July 15, 2022 at 8:44 AM

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