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| To amend sections 133.06 and 133.07 and to enact | 1 |
| sections 5755.01 to 5755.12 of the Revised Code to | 2 |
| authorize counties, townships, and school | 3 |
| districts to levy impact fees on new development | 4 |
| to finance capital improvements necessitated by | 5 |
| that development. | 6 |
| Section 1. That sections 133.06 and 133.07 be amended and | 7 |
| sections 5755.01, 5755.02, 5755.03, 5755.04, 5755.05, 5755.06, | 8 |
| 5755.07, 5755.08, 5755.09, 5755.10, 5755.11, and 5755.12 of the | 9 |
| Revised Code be enacted to read as follows: | 10 |
| Sec. 133.06. (A) A school district shall not incur, without | 11 |
| a vote of the electors, net indebtedness that exceeds an amount | 12 |
| equal to one-tenth of one per cent of its tax valuation, except as | 13 |
| provided in divisions (G) and (H) of this section and in division | 14 |
| (C) of section 3313.372 of the Revised Code, or as prescribed in | 15 |
| section 3318.052 of the Revised Code, or as provided in division | 16 |
| (J) of this section. | 17 |
| (B) Except as provided in divisions (E), (F), and (I) of this | 18 |
| section, a school district shall not incur net indebtedness that | 19 |
| exceeds an amount equal to nine per cent of its tax valuation. | 20 |
| (C) A school district shall not submit to a vote of the | 21 |
| electors the question of the issuance of securities in an amount | 22 |
| that will make the district's net indebtedness after the issuance | 23 |
| of the securities exceed an amount equal to four per cent of its | 24 |
| tax valuation, unless the superintendent of public instruction, | 25 |
| acting under policies adopted by the state board of education, and | 26 |
| the tax commissioner, acting under written policies of the | 27 |
| commissioner, consent to the submission. A request for the | 28 |
| consents shall be made at least thirty days prior to the election | 29 |
| at which the question is to be submitted, except that the | 30 |
| superintendent of public instruction and the tax commissioner may | 31 |
| waive this thirty-day deadline or grant their consents after the | 32 |
| election if the school district shows good cause for such waiver | 33 |
| or consent after the election. | 34 |
| (D) In calculating the net indebtedness of a school district, | 35 |
| none of the following shall be considered: | 36 |
| (1) Securities issued to acquire school buses and other | 37 |
| equipment used in transporting pupils or issued pursuant to | 38 |
| division (D) of section 133.10 of the Revised Code; | 39 |
| (2) Securities issued under division (F) of this section, | 40 |
| under section 133.301 of the Revised Code, and, to the extent in | 41 |
| excess of the limitation stated in division (B) of this section, | 42 |
| under division (E) of this section; | 43 |
| (3) Indebtedness resulting from the dissolution of a joint | 44 |
| vocational school district under section 3311.217 of the Revised | 45 |
| Code, evidenced by outstanding securities of that joint vocational | 46 |
| school district; | 47 |
| (4) Loans, evidenced by any securities, received under | 48 |
| sections 3313.483, 3317.0210, 3317.0211, and 3317.64 of the | 49 |
| Revised Code; | 50 |
| (5) Debt incurred under section 3313.374 of the Revised Code; | 51 |
| (6) Debt incurred pursuant to division (B)(5) of section | 52 |
| 3313.37 of the Revised Code to acquire computers and related | 53 |
| hardware; | 54 |
| (7) Debt incurred under section 3318.042 of the Revised Code; | 55 |
| (8) Securities issued under section 5755.09 of the Revised | 56 |
| Code. | 57 |
| (E) A school district may become a special needs district as | 58 |
| to certain securities as provided in division (E) of this section. | 59 |
| (1) A board of education, by resolution, may declare its | 60 |
| school district to be a special needs district by determining both | 61 |
| of the following: | 62 |
| (a) The student population is not being adequately serviced | 63 |
| by the existing permanent improvements of the district. | 64 |
| (b) The district cannot obtain sufficient funds by the | 65 |
| issuance of securities within the limitation of division (B) of | 66 |
| this section to provide additional or improved needed permanent | 67 |
| improvements in time to meet the needs. | 68 |
| (2) The board of education shall certify a copy of that | 69 |
| resolution to the superintendent of public instruction with a | 70 |
| statistical report showing all of the following: | 71 |
| (a) A history of and a projection of the growth of the | 72 |
| student population; | 73 |
| (b) The history of and a projection of the growth of the tax | 74 |
| valuation; | 75 |
| (c) The projected needs; | 76 |
| (d) The estimated cost of permanent improvements proposed to | 77 |
| meet such projected needs. | 78 |
| (3) The superintendent of public instruction shall certify | 79 |
| the district as an approved special needs district if the | 80 |
| superintendent finds both of the following: | 81 |
| (a) The district does not have available sufficient | 82 |
| additional funds from state or federal sources to meet the | 83 |
| projected needs. | 84 |
| (b) The projection of the potential average growth of tax | 85 |
| valuation during the next five years, according to the information | 86 |
| certified to the superintendent and any other information the | 87 |
| superintendent obtains, indicates a likelihood of potential | 88 |
| average growth of tax valuation of the district during the next | 89 |
| five years of an average of not less than three per cent per year. | 90 |
| The findings and certification of the superintendent shall be | 91 |
| conclusive. | 92 |
| (4) An approved special needs district may incur net | 93 |
| indebtedness by the issuance of securities in accordance with the | 94 |
| provisions of this chapter in an amount that does not exceed an | 95 |
| amount equal to the greater of the following: | 96 |
| (a) Nine per cent of the sum of its tax valuation plus an | 97 |
| amount that is the product of multiplying that tax valuation by | 98 |
| the percentage by which the tax valuation has increased over the | 99 |
| tax valuation on the first day of the sixtieth month preceding the | 100 |
| month in which its board determines to submit to the electors the | 101 |
| question of issuing the proposed securities; | 102 |
| (b) Nine per cent of the sum of its tax valuation plus an | 103 |
| amount that is the product of multiplying that tax valuation by | 104 |
| the percentage, determined by the superintendent of public | 105 |
| instruction, by which that tax valuation is projected to increase | 106 |
| during the next ten years. | 107 |
| (F) A school district may issue securities for emergency | 108 |
| purposes, in a principal amount that does not exceed an amount | 109 |
| equal to three per cent of its tax valuation, as provided in this | 110 |
| division. | 111 |
| (1) A board of education, by resolution, may declare an | 112 |
| emergency if it determines both of the following: | 113 |
| (a) School buildings or other necessary school facilities in | 114 |
| the district have been wholly or partially destroyed, or condemned | 115 |
| by a constituted public authority, or that such buildings or | 116 |
| facilities are partially constructed, or so constructed or planned | 117 |
| as to require additions and improvements to them before the | 118 |
| buildings or facilities are usable for their intended purpose, or | 119 |
| that corrections to permanent improvements are necessary to remove | 120 |
| or prevent health or safety hazards. | 121 |
| (b) Existing fiscal and net indebtedness limitations make | 122 |
| adequate replacement, additions, or improvements impossible. | 123 |
| (2) Upon the declaration of an emergency, the board of | 124 |
| education may, by resolution, submit to the electors of the | 125 |
| district pursuant to section 133.18 of the Revised Code the | 126 |
| question of issuing securities for the purpose of paying the cost, | 127 |
| in excess of any insurance or condemnation proceeds received by | 128 |
| the district, of permanent improvements to respond to the | 129 |
| emergency need. | 130 |
| (3) The procedures for the election shall be as provided in | 131 |
| section 133.18 of the Revised Code, except that: | 132 |
| (a) The form of the ballot shall describe the emergency | 133 |
| existing, refer to this division as the authority under which the | 134 |
| emergency is declared, and state that the amount of the proposed | 135 |
| securities exceeds the limitations prescribed by division (B) of | 136 |
| this section; | 137 |
| (b) The resolution required by division (B) of section 133.18 | 138 |
| of the Revised Code shall be certified to the county auditor and | 139 |
| the board of elections at least seventy-five days prior to the | 140 |
| election; | 141 |
| (c) The county auditor shall advise and, not later than | 142 |
| sixty-five days before the election, confirm that advice by | 143 |
| certification to, the board of education of the information | 144 |
| required by division (C) of section 133.18 of the Revised Code; | 145 |
| (d) The board of education shall then certify its resolution | 146 |
| and the information required by division (D) of section 133.18 of | 147 |
| the Revised Code to the board of elections not less than sixty | 148 |
| days prior to the election. | 149 |
| (4) Notwithstanding division (B) of section 133.21 of the | 150 |
| Revised Code, the first principal payment of securities issued | 151 |
| under this division may be set at any date not later than sixty | 152 |
| months after the earliest possible principal payment otherwise | 153 |
| provided for in that division. | 154 |
| (G) The board of education may contract with an architect, | 155 |
| professional engineer, or other person experienced in the design | 156 |
| and implementation of energy conservation measures for an analysis | 157 |
| and recommendations pertaining to installations, modifications of | 158 |
| installations, or remodeling that would significantly reduce | 159 |
| energy consumption in buildings owned by the district. The report | 160 |
| shall include estimates of all costs of such installations, | 161 |
| modifications, or remodeling, including costs of design, | 162 |
| engineering, installation, maintenance, repairs, and debt service, | 163 |
| and estimates of the amounts by which energy consumption and | 164 |
| resultant operational and maintenance costs, as defined by the | 165 |
| Ohio school facilities commission, would be reduced. | 166 |
| If the board finds after receiving the report that the amount | 167 |
| of money the district would spend on such installations, | 168 |
| modifications, or remodeling is not likely to exceed the amount of | 169 |
| money it would save in energy and resultant operational and | 170 |
| maintenance costs over the ensuing fifteen years, the board may | 171 |
| submit to the commission a copy of its findings and a request for | 172 |
| approval to incur indebtedness to finance the making or | 173 |
| modification of installations or the remodeling of buildings for | 174 |
| the purpose of significantly reducing energy consumption. | 175 |
| If the commission determines that the board's findings are | 176 |
| reasonable, it shall approve the board's request. Upon receipt of | 177 |
| the commission's approval, the district may issue securities | 178 |
| without a vote of the electors in a principal amount not to exceed | 179 |
| nine-tenths of one per cent of its tax valuation for the purpose | 180 |
| of making such installations, modifications, or remodeling, but | 181 |
| the total net indebtedness of the district without a vote of the | 182 |
| electors incurred under this and all other sections of the Revised | 183 |
| Code shall not exceed one per cent of the district's tax | 184 |
| valuation. | 185 |
| So long as any securities issued under division (G) of this | 186 |
| section remain outstanding, the board of education shall monitor | 187 |
| the energy consumption and resultant operational and maintenance | 188 |
| costs of buildings in which installations or modifications have | 189 |
| been made or remodeling has been done pursuant to division (G) of | 190 |
| this section and shall maintain and annually update a report | 191 |
| documenting the reductions in energy consumption and resultant | 192 |
| operational and maintenance cost savings attributable to such | 193 |
| installations, modifications, or remodeling. The report shall be | 194 |
| certified by an architect or engineer independent of any person | 195 |
| that provided goods or services to the board in connection with | 196 |
| the energy conservation measures that are the subject of the | 197 |
| report. The resultant operational and maintenance cost savings | 198 |
| shall be certified by the school district treasurer. The report | 199 |
| shall be made available to the commission upon request. | 200 |
| (H) With the consent of the superintendent of public | 201 |
| instruction, a school district may incur without a vote of the | 202 |
| electors net indebtedness that exceeds the amounts stated in | 203 |
| divisions (A) and (G) of this section for the purpose of paying | 204 |
| costs of permanent improvements, if and to the extent that both of | 205 |
| the following conditions are satisfied: | 206 |
| (1) The fiscal officer of the school district estimates that | 207 |
| receipts of the school district from payments made under or | 208 |
| pursuant to agreements entered into pursuant to section 725.02, | 209 |
| 1728.10, 3735.671, 5709.081, 5709.082, 5709.40, 5709.41, 5709.62, | 210 |
| 5709.63, 5709.632, 5709.73, 5709.78, or 5709.82 of the Revised | 211 |
| Code, or distributions under division (C) of section 5709.43 of | 212 |
| the Revised Code, or any combination thereof, are, after | 213 |
| accounting for any appropriate coverage requirements, sufficient | 214 |
| in time and amount, and are committed by the proceedings, to pay | 215 |
| the debt charges on the securities issued to evidence that | 216 |
| indebtedness and payable from those receipts, and the taxing | 217 |
| authority of the district confirms the fiscal officer's estimate, | 218 |
| which confirmation is approved by the superintendent of public | 219 |
| instruction; | 220 |
| (2) The fiscal officer of the school district certifies, and | 221 |
| the taxing authority of the district confirms, that the district, | 222 |
| at the time of the certification and confirmation, reasonably | 223 |
| expects to have sufficient revenue available for the purpose of | 224 |
| operating such permanent improvements for their intended purpose | 225 |
| upon acquisition or completion thereof, and the superintendent of | 226 |
| public instruction approves the taxing authority's confirmation. | 227 |
| The maximum maturity of securities issued under division (H) | 228 |
| of this section shall be the lesser of twenty years or the maximum | 229 |
| maturity calculated under section 133.20 of the Revised Code. | 230 |
| (I) A school district may incur net indebtedness by the | 231 |
| issuance of securities in accordance with the provisions of this | 232 |
| chapter in excess of the limit specified in division (B) or (C) of | 233 |
| this section when necessary to raise the school district portion | 234 |
| of the basic project cost pursuant to Chapter 3318. of the Revised | 235 |
| Code. The school facilities commission shall notify the | 236 |
| superintendent of public instruction whenever a school district | 237 |
| will exceed either limit pursuant to this division. | 238 |
| (J) A school district whose portion of the basic project cost | 239 |
| of its classroom facilities project under sections 3318.01 to | 240 |
| 3318.20 of the Revised Code is greater than or equal to one | 241 |
| hundred million dollars may incur without a vote of the electors | 242 |
| net indebtedness in an amount up to two per cent of its tax | 243 |
| valuation through the issuance of general obligation securities in | 244 |
| order to generate all or part of the amount of its portion of the | 245 |
| basic project cost if the controlling board has approved the | 246 |
| school facilities commission's conditional approval of the project | 247 |
| under section 3318.04 of the Revised Code. The school district | 248 |
| board and the Ohio school facilities commission shall include the | 249 |
| dedication of the proceeds of such securities in the agreement | 250 |
| entered into under section 3318.08 of the Revised Code. No state | 251 |
| moneys shall be released for a project to which this section | 252 |
| applies until the proceeds of any bonds issued under this section | 253 |
| that are dedicated for the payment of the school district portion | 254 |
| of the project are first deposited into the school district's | 255 |
| project construction fund. | 256 |
| Sec. 133.07. (A) A county shall not incur, without a vote of | 257 |
| the electors, either of the following: | 258 |
| (1) Net indebtedness for all purposes that exceeds an amount | 259 |
| equal to one per cent of its tax valuation; | 260 |
| (2) Net indebtedness for the purpose of paying the county's | 261 |
| share of the cost of the construction, improvement, maintenance, | 262 |
| or repair of state highways that exceeds an amount equal to | 263 |
| one-half of one per cent of its tax valuation. | 264 |
| (B) A county shall not incur total net indebtedness that | 265 |
| exceeds an amount equal to one of the following limitations that | 266 |
| applies to the county: | 267 |
| (1) A county with a valuation not exceeding one hundred | 268 |
| million dollars, three per cent of that tax valuation; | 269 |
| (2) A county with a tax valuation exceeding one hundred | 270 |
| million dollars but not exceeding three hundred million dollars, | 271 |
| three million dollars plus one and one-half per cent of that tax | 272 |
| valuation in excess of one hundred million dollars; | 273 |
| (3) A county with a tax valuation exceeding three hundred | 274 |
| million dollars, six million dollars plus two and one-half per | 275 |
| cent of that tax valuation in excess of three hundred million | 276 |
| dollars. | 277 |
| (C) In calculating the net indebtedness of a county, none of | 278 |
| the following securities shall be considered: | 279 |
| (1) Securities described in section 307.201 of the Revised | 280 |
| Code; | 281 |
| (2) Self-supporting securities issued for any purposes, | 282 |
| including, but not limited to, any of the following general | 283 |
| purposes: | 284 |
| (a) Water systems or facilities; | 285 |
| (b) Sanitary sewerage systems or facilities, or surface and | 286 |
| storm water drainage and sewerage systems or facilities, or a | 287 |
| combination of those systems or facilities; | 288 |
| (c) County or joint county scrap tire collection, storage, | 289 |
| monocell, monofill, or recovery facilities, or any combination of | 290 |
| those facilities; | 291 |
| (d) Off-street parking lots, facilities, or buildings, or | 292 |
| on-street parking facilities, or any combination of off-street and | 293 |
| on-street parking facilities; | 294 |
| (e) Facilities for the care or treatment of the sick or | 295 |
| infirm, and for housing the persons providing that care or | 296 |
| treatment and their families; | 297 |
| (f) Recreational, sports, convention, auditorium, museum, | 298 |
| trade show, and other public attraction facilities; | 299 |
| (g) Facilities for natural resources exploration, | 300 |
| development, recovery, use, and sale; | 301 |
| (h) Correctional and detention facilities and related | 302 |
| rehabilitation facilities. | 303 |
| (3) Securities issued for the purpose of purchasing, | 304 |
| constructing, improving, or extending water or sanitary or surface | 305 |
| and storm water sewerage systems or facilities, or a combination | 306 |
| of those systems or facilities, to the extent that an agreement | 307 |
| entered into with another subdivision requires the other | 308 |
| subdivision to pay to the county amounts equivalent to debt | 309 |
| charges on the securities; | 310 |
| (4) Voted general obligation securities issued for the | 311 |
| purpose of permanent improvements for sanitary sewerage or water | 312 |
| systems or facilities to the extent that the total principal | 313 |
| amount of voted securities outstanding for the purpose does not | 314 |
| exceed an amount equal to two per cent of the county's tax | 315 |
| valuation; | 316 |
| (5) Securities issued for permanent improvements to house | 317 |
| agencies, departments, boards, or commissions of the county or of | 318 |
| any municipal corporation located, in whole or in part, in the | 319 |
| county, to the extent that the revenues, other than revenues from | 320 |
| unvoted county property taxes, derived from leases or other | 321 |
| agreements between the county and those agencies, departments, | 322 |
| boards, commissions, or municipal corporations relating to the use | 323 |
| of the permanent improvements are sufficient to cover the cost of | 324 |
| all operating expenses of the permanent improvements paid by the | 325 |
| county and debt charges on the securities; | 326 |
| (6) Securities issued pursuant to section 133.08 of the | 327 |
| Revised Code; | 328 |
| (7) Securities issued for the purpose of acquiring or | 329 |
| constructing roads, highways, bridges, or viaducts, for the | 330 |
| purpose of acquiring or making other highway permanent | 331 |
| improvements, or for the purpose of procuring and maintaining | 332 |
| computer systems for the office of the clerk of any | 333 |
| county-operated municipal court, for the office of the clerk of | 334 |
| the court of common pleas, or for the office of the clerk of the | 335 |
| probate, juvenile, or domestic relations division of the court of | 336 |
| common pleas to the extent that the legislation authorizing the | 337 |
| issuance of the securities includes a covenant to appropriate from | 338 |
| moneys distributed to the county pursuant to division (B) of | 339 |
| section 2101.162, 2151.541, 2153.081, 2301.031, or 2303.201 or | 340 |
| Chapter 4501., 4503., 4504., or 5735. of the Revised Code a | 341 |
| sufficient amount to cover debt charges on and financing costs | 342 |
| relating to the securities as they become due; | 343 |
| (8) Securities issued for the purpose of acquiring, | 344 |
| constructing, improving, and equipping a county, multicounty, or | 345 |
| multicounty-municipal jail, workhouse, juvenile detention | 346 |
| facility, or correctional facility; | 347 |
| (9) Securities issued for the acquisition, construction, | 348 |
| equipping, or repair of any permanent improvement or any class or | 349 |
| group of permanent improvements enumerated in a resolution adopted | 350 |
| pursuant to division (D) of section 5739.026 of the Revised Code | 351 |
| to the extent that the legislation authorizing the issuance of the | 352 |
| securities includes a covenant to appropriate from moneys received | 353 |
| from the taxes authorized under section 5739.023 and division | 354 |
| (A)(5) of section 5739.026 of the Revised Code an amount | 355 |
| sufficient to pay debt charges on the securities and those moneys | 356 |
| shall be pledged for that purpose; | 357 |
| (10) Securities issued for county or joint county solid waste | 358 |
| or hazardous waste collection, transfer, or disposal facilities, | 359 |
| or resource recovery and solid or hazardous waste recycling | 360 |
| facilities, or any combination of those facilities; | 361 |
| (11) Securities issued for the acquisition, construction, and | 362 |
| equipping of a port authority educational and cultural facility | 363 |
| under section 307.671 of the Revised Code; | 364 |
| (12) Securities issued for the acquisition, construction, | 365 |
| equipping, and improving of a municipal educational and cultural | 366 |
| facility under division (B)(1) of section 307.672 of the Revised | 367 |
| Code; | 368 |
| (13) Securities issued for energy conservation measures under | 369 |
| section 307.041 of the Revised Code; | 370 |
| (14) Securities issued for the acquisition, construction, | 371 |
| equipping, improving, or repair of a sports facility, including | 372 |
| obligations issued to pay costs of a sports facility under section | 373 |
| 307.673 of the Revised Code; | 374 |
| (15) Securities issued under section 755.17 of the Revised | 375 |
| Code if the legislation authorizing issuance of the securities | 376 |
| includes a covenant to appropriate from revenue received from a | 377 |
| tax authorized under division (A)(5) of section 5739.026 and | 378 |
| section 5741.023 of the Revised Code an amount sufficient to pay | 379 |
| debt charges on the securities, and the board of county | 380 |
| commissioners pledges that revenue for that purpose, pursuant to | 381 |
| section 755.171 of the Revised Code; | 382 |
| (16) Sales tax supported bonds issued pursuant to section | 383 |
| 133.081 of the Revised Code for the purpose of acquiring, | 384 |
| constructing, improving, or equipping any permanent improvement to | 385 |
| the extent that the legislation authorizing the issuance of the | 386 |
| sales tax supported bonds pledges county sales taxes to the | 387 |
| payment of debt charges on the sales tax supported bonds and | 388 |
| contains a covenant to appropriate from county sales taxes a | 389 |
| sufficient amount to cover debt charges or the financing costs | 390 |
| related to the sales tax supported bonds as they become due; | 391 |
| (17) Bonds or notes issued under section 133.60 of the | 392 |
| Revised Code if the legislation authorizing issuance of the bonds | 393 |
| or notes includes a covenant to appropriate from revenue received | 394 |
| from a tax authorized under division (A)(9) of section 5739.026 | 395 |
| and section 5741.023 of the Revised Code an amount sufficient to | 396 |
| pay the debt charges on the bonds or notes, and the board of | 397 |
| county commissioners pledges that revenue for that purpose; | 398 |
| (18) Securities issued under section 3707.55 of the Revised | 399 |
| Code for the acquisition of real property by a general health | 400 |
| district; | 401 |
| (19) Securities issued under division (A)(3) of section | 402 |
| 3313.37 of the Revised Code for the acquisition of real and | 403 |
| personal property by an educational service center; | 404 |
| (20) Securities issued under section 5755.09 of the Revised | 405 |
| Code. | 406 |
| (D) In calculating the net indebtedness of a county, no | 407 |
| obligation incurred under division (D) of section 339.06 of the | 408 |
| Revised Code shall be considered. | 409 |
| Sec. 5755.01. As used in sections 5755.01 to 5755.12 of the | 410 |
| Revised Code: | 411 |
| (A) "Building permit" includes any approval of plans, | 412 |
| specifications, drawings, or other data required by a county, | 413 |
| township, or municipal corporation as a prerequisite to | 414 |
| development. "Building permit" does not include any approval of | 415 |
| plans, specifications, drawings, or other data required as a | 416 |
| prerequisite to the alteration, modification, equipping, or other | 417 |
| improvement of an existing building or structure. | 418 |
| (B) "Capital facilities" means buildings, structures, other | 419 |
| improvements to real property, or tangible personal property | 420 |
| having an estimated life or usefulness of ten years or more and | 421 |
| serving a lawful purpose of a county, a township, or a city, | 422 |
| local, or exempted village school district. | 423 |
| (C) "Cost" of a capital facility means the following: | 424 |
| (1) Costs of construction or expansion of the capital | 425 |
| facility, including reasonable design, survey, engineering, | 426 |
| environmental, and other professional fees directly related to the | 427 |
| construction or expansion; | 428 |
| (2) Costs of acquiring land or improvements thereon, | 429 |
| including costs incurred for purchasing interests in land or | 430 |
| improvements, court awards or settlements, reasonable appraisal, | 431 |
| relocation service, negotiation service, title insurance, expert | 432 |
| witness, attorney, and other professional fees directly related to | 433 |
| such acquisition. | 434 |
| (D) "Development" means the improvement of land for | 435 |
| residential, commercial, or industrial purposes, but not for | 436 |
| agricultural purposes. | 437 |
| (E) "Development area" means an area bounded by a single | 438 |
| line, designated by a governing board under section 5755.03 of the | 439 |
| Revised Code, and located within the territory of the school | 440 |
| district, the unincorporated territory of the township, or the | 441 |
| unincorporated territory of the county, the governing board of | 442 |
| which adopts a resolution under section 5755.03 of the Revised | 443 |
| Code. | 444 |
| (F) "Governing board" means a board of county commissioners, | 445 |
| a board of township trustees, or the board of education of a city, | 446 |
| local, or exempted village school district. | 447 |
| (G) "Land use plan" means a comprehensive plan adopted by a | 448 |
| board of county commissioners pursuant to section 303.02 or 713.25 | 449 |
| of the Revised Code, adopted by a board of township trustees | 450 |
| pursuant to section 519.02 of the Revised Code, or adopted by a | 451 |
| board of county commissioners or board of township trustees under | 452 |
| section 5755.02 of the Revised Code. | 453 |
| (H) "Project improvement" means a capital facility that | 454 |
| serves, or will serve when completed, only improvements to real | 455 |
| property in a development area or the residents, occupants, or | 456 |
| other users of such improvements; provided, that a capital | 457 |
| facility that serves or otherwise benefits improvements outside | 458 |
| the development area incidentally, or that incidentally serves or | 459 |
| benefits persons other than residents, occupants, or other users | 460 |
| of improvements in the development area, is not thereby | 461 |
| disqualified as a project improvement. | 462 |
| (I) "System improvement" means a capital facility that | 463 |
| serves, or will serve when completed, improvements to real | 464 |
| property in a development area or the residents, occupants, or | 465 |
| other users of such improvements, and improvements to real | 466 |
| property outside the development area or the residents, occupants, | 467 |
| or other users of such improvements. | 468 |
| (J) "Land use assumptions" means projections, for a period of | 469 |
| ten years, of changes in land uses, densities, intensities, or | 470 |
| population in a development area. | 471 |
| Sec. 5755.02. (A) A board of county commissioners or a board | 472 |
| of township trustees may adopt a resolution imposing an impact fee | 473 |
| under section 5755.03 of the Revised Code only if the board has | 474 |
| adopted a land use plan and if the plan, including any | 475 |
| modifications or amendments, is in effect throughout the | 476 |
| development area when the impact fee resolution is adopted. A | 477 |
| board of county commissioners or board of township trustees may | 478 |
| adopt a land use plan for a development area in lieu of or in | 479 |
| addition to a comprehensive plan adopted under section 303.02, | 480 |
| 519.02, or 713.25 of the Revised Code. A land use plan adopted | 481 |
| under this division shall include land use assumptions applicable | 482 |
| to the development area. | 483 |
| (B) Before a governing board may adopt a resolution imposing | 484 |
| an impact fee under section 5755.03 of the Revised Code, the | 485 |
| governing board shall adopt, by resolution, a capital facilities | 486 |
| plan. A capital facilities plan shall be adopted for each | 487 |
| development area to be designated in the resolution imposing an | 488 |
| impact fee. In the case of a capital facilities plan adopted by a | 489 |
| board of county commissioners or board of township trustees, the | 490 |
| plan shall be consistent with the land use plan that applies to | 491 |
| the development area the capital facilities plan applies to. | 492 |
| The capital facilities plan shall incorporate the following | 493 |
| items: | 494 |
| (1) An analysis of the current capacity of existing capital | 495 |
| facilities under the jurisdiction of the governing board, the | 496 |
| current level of use of such existing capital facilities, existing | 497 |
| known commitments for use of current capacity, and any surplus or | 498 |
| deficiency in current capacity relative to current and existing, | 499 |
| known committed use. Capacity shall be measured in standardized | 500 |
| units appropriate to the kind of capital facility included in the | 501 |
| analysis based on accepted engineering or planning principles. The | 502 |
| analysis shall include among existing capital facilities all the | 503 |
| capital facilities of the county, township, or school district of | 504 |
| the same kind as the governing board anticipates will be financed | 505 |
| with an impact fee imposed in the development area. The analysis | 506 |
| shall include among existing capital facilities any capital | 507 |
| facilities that have been contracted for or let out to bid, or for | 508 |
| which financing has been obtained through the passage of a bond or | 509 |
| tax issue or from state, federal, or other sources. | 510 |
| (2) Estimates of the costs to upgrade, improve, expand, or | 511 |
| replace existing capital facilities included in the analysis under | 512 |
| division (B)(1) of this section solely to meet current capacity | 513 |
| and any deficiencies in current capacity, including the cost of | 514 |
| upgrading or replacing capital facilities or parts thereof to meet | 515 |
| more stringent safety, environmental, or regulatory standards. | 516 |
| (3) A description of additional or expanded capital | 517 |
| facilities necessitated by development in the development area, | 518 |
| and an estimate of the cost of such additions or expansions. The | 519 |
| description shall classify each such addition or expansion as | 520 |
| either a project improvement or system improvement. | 521 |
| (C) If a governing board intends to impose an impact fee to | 522 |
| finance only a particular class of capital facility, the capital | 523 |
| facilities plan required by division (B) of this section may be | 524 |
| limited to only that class of capital facility, but the governing | 525 |
| board may not adopt a resolution imposing an impact fee to finance | 526 |
| a capital facility for which a capital facilities plan has not | 527 |
| been adopted. | 528 |
| Sec. 5755.03. (A) A governing board, by a majority of the | 529 |
| board, may adopt a resolution imposing an impact fee upon | 530 |
| development occurring within a development area for the purpose of | 531 |
| financing all or a part of the cost of project improvements for | 532 |
| the area and all or a part of the proportionate cost of system | 533 |
| improvements to be financed by imposition of the fee. The | 534 |
| resolution shall include all of the following: | 535 |
| (1) A description of the boundaries of the development area; | 536 |
| (2) The total amount of the fee, or a schedule or formula | 537 |
| from which the fee amount can be derived; | 538 |
| (3) A description of the project improvements or system | 539 |
| improvements to be financed with proceeds from the fee; | 540 |
| (4) If project improvements are to be financed with proceeds | 541 |
| from the fee, the percentage of the costs of the project | 542 |
| improvements to be financed with such proceeds; | 543 |
| (5) If system improvements are to be financed with proceeds | 544 |
| from the fee, the proportionate share of the total costs of the | 545 |
| system improvements to be financed with such proceeds; | 546 |
| (6) The date on which imposition of the fee becomes | 547 |
| effective, which shall be a date on or after the effective date of | 548 |
| the resolution, and the date, if any, after which the fee is not | 549 |
| to be imposed; | 550 |
| (7) When the fee is payable and to whom the fee is payable, | 551 |
| as provided in section 5755.06 of the Revised Code. | 552 |
| (B) A governing board may include more than one development | 553 |
| area in a single resolution, but a separate impact fee shall be | 554 |
| imposed for each development area included in the resolution. | 555 |
| A governing board may adopt more than one resolution under | 556 |
| this section. | 557 |
| More than one governing board may adopt a resolution with | 558 |
| respect to the same development. | 559 |
| (C) The proportionate share of the cost of a system | 560 |
| improvement that may be financed with an impact fee under this | 561 |
| chapter shall not exceed the proportionate share of the system | 562 |
| improvement that serves the development area in which the fee is | 563 |
| imposed as indicated by applicable engineering and planning | 564 |
| studies regarding the capacity and usage patterns of improvements | 565 |
| of that type. The proportionate share of the cost of a system | 566 |
| improvement that may be financed with an impact fee under this | 567 |
| chapter shall not include the cost of remedying existing | 568 |
| deficiencies in system improvements. | 569 |
| (D) An impact fee imposed under this chapter shall not exceed | 570 |
| the cost of the project improvements and the proportionate share | 571 |
| of the costs of the system improvements designated in the | 572 |
| resolution after deduction of any of such costs paid or payable | 573 |
| from sources other than the fee and any credits allowed under | 574 |
| section 5755.07 of the Revised Code. In determining the | 575 |
| proportionate share of the cost of a system improvement, the | 576 |
| governing board shall compute a time-price differential to account | 577 |
| for the duration during which the development subject to the | 578 |
| impact fee places demand on the system improvement in relation to | 579 |
| the time the improvement is first placed into service and the | 580 |
| estimated remaining useful life of the improvement. | 581 |
| (E) An impact fee imposed under this chapter for a | 582 |
| development area shall apply to every development in the | 583 |
| development area for which a building permit must be issued during | 584 |
| the duration of the fee as provided in the resolution imposing the | 585 |
| fee, unless the governing board determines, as provided in a | 586 |
| resolution, that the development does not contribute to demand for | 587 |
| the capital facility financed with the fee. | 588 |
| (F) The boundary of a development area as designated in a | 589 |
| resolution adopted under division (A) of this section may be | 590 |
| changed by adoption of a subsequent resolution that describes the | 591 |
| new boundaries. | 592 |
| (G) A resolution adopted under this section takes effect on | 593 |
| the date specified in the resolution unless the governing board | 594 |
| provides in the resolution that it is not to take effect unless | 595 |
| approved by electors of the unincorporated territory of the | 596 |
| county, unincorporated territory of the township, or school | 597 |
| district. If the governing board provides that the resolution is | 598 |
| not to take effect unless so approved, the governing board shall | 599 |
| proceed as provided in section 5755.04 of the Revised Code. | 600 |
| (H) If a resolution is to take effect without approval of | 601 |
| voters, the governing board, upon adoption of a resolution under | 602 |
| this section, shall certify a copy of the resolution to any | 603 |
| planning commission or other authority having planning or zoning | 604 |
| jurisdiction within the development area and to the building | 605 |
| department or other authority responsible for issuing building | 606 |
| permits in the development area if that department or authority is | 607 |
| not under the jurisdiction of the governing board. If the | 608 |
| governing board is a board of county commissioners, the board also | 609 |
| shall certify a copy of the resolution to the county treasurer. If | 610 |
| the governing board is a board of township trustees or board of | 611 |
| education and the board has provided for the county treasurer to | 612 |
| collect the fee, the governing board shall certify a copy of the | 613 |
| resolution to the county treasurer. | 614 |
| (I) The authority granted under this chapter does not | 615 |
| abrogate and does not derogate from or otherwise affect the | 616 |
| authority of municipal corporations to adopt impact fees or other | 617 |
| similar fees, however denominated, pursuant to their powers of | 618 |
| local self-government pursuant to Article XVIII of the Ohio | 619 |
| Constitution. | 620 |
| Sec. 5755.04. (A) A governing board providing in a | 621 |
| resolution adopted under section 5755.03 of the Revised Code that | 622 |
| the resolution shall not take effect unless approved by electors | 623 |
| may certify a copy of the resolution to the board of elections of | 624 |
| the proper county or counties. The copy of the resolution shall be | 625 |
| certified not later than seventy-five days before the date of a | 626 |
| general or special election. Upon receiving a properly and timely | 627 |
| filed copy of the resolution, the board of elections shall make | 628 |
| the necessary arrangements for submitting the question of the | 629 |
| impact fee to electors in the unincorporated territory of the | 630 |
| county, unincorporated territory of the township, or the school | 631 |
| district. The election shall be conducted, canvassed, and | 632 |
| certified in the same manner as elections conducted under section | 633 |
| 5705.25 of the Revised Code. | 634 |
| (B) Notice of the election shall be published in a newspaper | 635 |
| of general circulation in the county, township, or school district | 636 |
| once per week for four consecutive weeks before the date of the | 637 |
| election, and shall state the purpose of the fee and the total | 638 |
| amount of the fee, describe the boundaries of the development area | 639 |
| in which the fee will be imposed, and state the time and place of | 640 |
| the election. | 641 |
| The governing board may cause the notice of the election to | 642 |
| be published by electronic means, including by posting the notice | 643 |
| on the governing board's web site accessible via the internet. If | 644 |
| the governing board publishes the notice by posting it on the | 645 |
| governing board's web site, publication of the notice in a | 646 |
| newspaper of general circulation is required only once, but the | 647 |
| publication in the newspaper shall be made four weeks before the | 648 |
| day of the election, shall include a statement that the notice is | 649 |
| posted on the governing board's web site, and shall indicate the | 650 |
| internet address of the web site and instructions describing how | 651 |
| the notice may be accessed on the web site. | 652 |
| (C) The form of the ballot shall be as follows: | 653 |
| "Shall an impact fee be imposed for ............. (purpose of | 654 |
| the fee, describing the capital facilities to be financed) in | 655 |
| .................(description of the development area where fee is | 656 |
| to be imposed) in a total amount of ............(total amount of | 657 |
| the fee) by ...............(name of county, township, or school | 658 |
| district imposing the fee)? | 659 |
| For the impact fee | 661 | ||||
| Against the impact fee | " | 662 |
| The question of the impact fee shall be submitted as a | 664 |
| separate proposition but may be printed on the same ballot with | 665 |
| any other proposition submitted at the same election other than | 666 |
| the election of officers. | 667 |
| (D) The board of elections shall certify the results of the | 668 |
| election to the governing board. | 669 |
| If a majority of the electors voting on the question vote in | 670 |
| favor of the impact fee, the impact fee shall take effect as | 671 |
| provided in the resolution. | 672 |
| If the question is approved by a majority of the electors, | 673 |
| the governing board shall certify a copy of the resolution to any | 674 |
| planning commission or other authority having planning or zoning | 675 |
| jurisdiction within the development area and to the building | 676 |
| department or other authority responsible for issuing building | 677 |
| permits in the development area if that department or authority is | 678 |
| not under the jurisdiction of the governing board. If the | 679 |
| governing board is a board of county commissioners, the board also | 680 |
| shall certify a copy of the resolution to the county treasurer. If | 681 |
| the governing board is a board of township trustees or board of | 682 |
| education and the board has provided for the county treasurer to | 683 |
| collect the fee, the governing board shall certify a copy of the | 684 |
| resolution to the county treasurer. | 685 |
| Sec. 5755.05. If the resolution imposing an impact fee | 686 |
| provides for derivation of the fee from a schedule or formula | 687 |
| rather than providing for the amount, the governing board shall | 688 |
| determine and assess the amount of the fee after a plat | 689 |
| representing territory in a development area is approved by the | 690 |
| appropriate authority according to law but before any building | 691 |
| permit is issued with respect to a parcel or tract of land | 692 |
| represented in the plat. If a plat is not required to be approved | 693 |
| according to law, the amount of the impact fee shall be determined | 694 |
| and assessed after the proposed division or subdivision of land in | 695 |
| a development area is finally approved by the appropriate | 696 |
| authority according to law but before a building permit is issued | 697 |
| with respect to a parcel or tract of land. The amount of fee so | 698 |
| determined and assessed shall be as provided in the schedule or | 699 |
| formula from which the amount of the fee may be derived as | 700 |
| provided in the resolution. The determination and assessment of an | 701 |
| impact fee shall be by resolution adopted by a majority of the | 702 |
| governing board. | 703 |
| If more than one plat or subdivision is approved for land | 704 |
| within the same development area, the governing board shall divide | 705 |
| the amount of the fee determined and assessed for each such plat | 706 |
| or subdivision equitably among the lands within each such plat or | 707 |
| subdivision in proportion to the relative demand the development | 708 |
| occurring on the respective lands places on the project | 709 |
| improvement or system improvement to be financed with the fee. The | 710 |
| division shall be made on the basis of standardized units | 711 |
| measuring demand for capital facilities of the type to be financed | 712 |
| with the fee. | 713 |
| Once the amount of an impact fee is assessed, the fee shall | 714 |
| be payable as provided in the resolution imposing the fee and as | 715 |
| provided in section 5755.06 of the Revised Code. The governing | 716 |
| board shall certify the amount of the fee to the building | 717 |
| department or other authority responsible for issuing building | 718 |
| permits in the development area if that department or authority is | 719 |
| not under the jurisdiction of the governing board. The | 720 |
| certification shall include such information as is necessary to | 721 |
| allow the building department or other authority to identify the | 722 |
| area in which the fee is payable. | 723 |
| Sec. 5755.06. (A) Impact fees imposed under this chapter | 724 |
| shall be payable in a form acceptable to the governing board and | 725 |
| the person designated to collect the fee under division (C) of | 726 |
| this section. | 727 |
| (B) A governing board may not make impact fees payable before | 728 |
| the thirtieth day preceding the issuance of the first building | 729 |
| permit with respect to real property in a development area is | 730 |
| payable. A governing board may permit persons subject to the fee | 731 |
| to pay the fee in installments according to a schedule prescribed | 732 |
| by the governing board, and may require that interest accrues on | 733 |
| the amount payable in installments, provided the interest and the | 734 |
| rate at which it accrues shall be prescribed at the same time the | 735 |
| schedule is prescribed. | 736 |
| (C) Impact fees imposed under this chapter shall be payable | 737 |
| to the following persons: | 738 |
| (1) If the fee is imposed by a board of county commissioners, | 739 |
| to the county treasurer; | 740 |
| (2) If the fee is imposed by a board of township trustees, to | 741 |
| the clerk of the township or to the county treasurer, as provided | 742 |
| in the resolution imposing the fee or a subsequent resolution of | 743 |
| the board certified to the county treasurer; | 744 |
| (3) If the fee is imposed by a board of education, to the | 745 |
| treasurer of school district or to the county treasurer, as | 746 |
| provided in the resolution imposing the fee or a subsequent | 747 |
| resolution of the board certified to the county treasurer. | 748 |
| (D) Upon collection of an impact fee, the county treasurer, | 749 |
| township clerk, or school district treasurer, as the case may be, | 750 |
| shall record the collection in a record kept for that purpose and | 751 |
| shall cause the full amount of the remittance to be credited to | 752 |
| the special fund created pursuant to section 5755.08 of the | 753 |
| Revised Code. If an impact fee is payable to the county treasurer, | 754 |
| the fee shall be considered the same as the taxes referred to in | 755 |
| section 321.12 of the Revised Code for the purposes of that | 756 |
| section. | 757 |
| (E) When a person required to pay an impact fee imposed under | 758 |
| this chapter remits the amount due to the proper authority as | 759 |
| provided in division (C) of this section, the authority receiving | 760 |
| the remittance shall prepare and provide the person with a receipt | 761 |
| acknowledging the remittance. | 762 |
| (F) If the resolution imposing an impact fee requires all or | 763 |
| a part of the fee to be paid before a building permit is issued, | 764 |
| the building department or other authority issuing such permits | 765 |
| shall not issue a building permit with respect to any parcel in | 766 |
| the development area unless the building department or other | 767 |
| authority has been presented a receipt issued pursuant to division | 768 |
| (E) of this section applicable to the parcel or parcels for which | 769 |
| the permit is sought. | 770 |
| (G) A governing board may impose uniform penalties for the | 771 |
| late payment of impact fees. The penalty shall not exceed ten per | 772 |
| cent of the amount of the fee that was due and unpaid, and shall | 773 |
| be reduced by one-half if the full amount due is paid within ten | 774 |
| days after the due date. | 775 |
| A governing board may impose interest on impact fees due and | 776 |
| unpaid at a rate not exceeding the rate per annum established by | 777 |
| the tax commissioner under division (B) section 5703.47 of the | 778 |
| Revised Code. | 779 |
| Such penalties and interest shall be imposed only by the | 780 |
| resolution imposing the fee or by a subsequent resolution adopted | 781 |
| by a majority of the governing board. | 782 |
| Sec. 5755.07. A governing board shall grant a credit against | 783 |
| the part of the fee payable by any person required to pay the fee | 784 |
| in the amount of the value of any contribution by that person to a | 785 |
| project improvement approved by the governing board and designated | 786 |
| in the resolution imposing the fee. | 787 |
| A governing board may grant a credit against the part of the | 788 |
| fee payable by any person required to pay the fee in the amount of | 789 |
| the value of any contribution by that person to an improvement in | 790 |
| the development area that would be a project improvement if it had | 791 |
| been designated as such in the resolution imposing the fee. | 792 |
| For the purposes of this section, contributions include, but | 793 |
| are not limited to, monetary contributions and dedications of land | 794 |
| or improvements to land. | 795 |
| Sec. 5755.08. For each development area in which an impact | 796 |
| fee is imposed under this chapter, the governing board imposing | 797 |
| the fee shall create a fund to which shall be credited all | 798 |
| proceeds of the fee imposed for that area. If a fee is imposed in | 799 |
| a development area for both a project improvement and a system | 800 |
| improvement, the governing board shall create a separate fund for | 801 |
| project improvements and for system improvements. If more than one | 802 |
| project improvement or more than one system improvement is to be | 803 |
| financed by the fee imposed in the area, the governing board may | 804 |
| create a separate fund for each of the project improvements and | 805 |
| for each of the system improvements. If securities have been | 806 |
| issued under section 5755.09 of the Revised Code, the governing | 807 |
| board shall create a separate fund for each project improvement or | 808 |
| system improvement to be financed with the proceeds from the | 809 |
| issuance. | 810 |
| Money in a fund created under this section may be spent | 811 |
| solely for the purpose for which the fund was created, and shall | 812 |
| not be transferred or borrowed for any other purpose. If any | 813 |
| unspent or unencumbered balance remains in a fund after the costs | 814 |
| of project improvements or system improvements for which the fee | 815 |
| was imposed, as provided in the resolution adopted under section | 816 |
| 5755.03 of the Revised Code, have been paid in full, and the | 817 |
| governing board determines that refund of the remaining balance | 818 |
| under section 5755.10 of the Revised Code is impractical, the | 819 |
| governing board may provide by resolution for the remaining | 820 |
| balance to be credited to the county's, township's, or school | 821 |
| district's special fund for permanent improvements. The resolution | 822 |
| shall be adopted at a regular meeting of the governing board after | 823 |
| due notice is provided to the public that the resolution will be | 824 |
| considered. | 825 |
| Sec. 5755.09. A governing board imposing an impact fee under | 826 |
| this chapter may issue securities in anticipation of the | 827 |
| collection of the fee. For each fee imposed, the aggregate | 828 |
| principal amount of the securities shall not exceed ninety per | 829 |
| cent of the amount of the fee imposed. Securities issued under | 830 |
| this section are not general obligations of the county, township, | 831 |
| or school district issuing them, and the governing board shall not | 832 |
| pledge to the payment of the debt charges on the securities any | 833 |
| receipts other than receipts from the impact fee. Except as | 834 |
| otherwise provided in this section, the securities shall be | 835 |
| Chapter 133. securities as defined in section 133.01 of the | 836 |
| Revised Code. | 837 |
| If a governing board issues securities under this section, | 838 |
| the proceeds of the impact fee are hereby deemed to be pledged and | 839 |
| appropriated first to the payment of debt charges on the | 840 |
| securities, and the governing board shall appropriate the proceeds | 841 |
| of the impact fee first to the payment of those debt charges. | 842 |
| The maximum maturity of securities issued under this section | 843 |
| shall not exceed the estimated life or period of usefulness of the | 844 |
| capital facility to be financed with proceeds from the issuance as | 845 |
| estimated by the fiscal officer of the governing board, and in no | 846 |
| case more than thirty years. | 847 |
| Securities issued under this section shall not include any | 848 |
| amount to pay financing costs as defined in section 133.01 of the | 849 |
| Revised Code. Interest payable on the securities shall not be | 850 |
| payable from proceeds of the securities. | 851 |
| Sections 9.95 and 9.96 of the Revised Code apply to | 852 |
| securities issued under this section, except that, notwithstanding | 853 |
| division (C) of section 9.96 of the Revised Code, the costs of the | 854 |
| functions described in that division may not be paid from the | 855 |
| proceeds of the principal received from the sale of the | 856 |
| securities. | 857 |
| Securities issued under this section, their transfer, the | 858 |
| interest or other accreted amounts on them, and any profit made on | 859 |
| their sale, exchange, or other disposition shall be free from | 860 |
| taxation within this state. | 861 |
| Sec. 5755.10. If, within ten years after the effective date | 862 |
| of an impact fee imposed under this chapter, construction of a | 863 |
| project improvement to be financed with the fee has not commenced | 864 |
| or the proceeds from the fee are not encumbered by a contract for | 865 |
| the construction of the project improvement, all proceeds from the | 866 |
| fee shall be refunded not later than ninety days after the day | 867 |
| that is ten years after the effective date of the fee. If | 868 |
| securities have been issued in anticipation of collection of the | 869 |
| fee under section 5755.09 of the Revised Code, the proceeds of the | 870 |
| fee shall not be refunded until payment of all debt charges on the | 871 |
| securities has been made or otherwise provided for in a manner | 872 |
| preserving and securing the rights of holders of the securities | 873 |
| and satisfying the covenant and pledge of the securities. | 874 |
| The refund of an impact fee shall be apportioned among the | 875 |
| parcels of taxable real property situated wholly or partly in the | 876 |
| development area in which the fee was imposed in proportion to the | 877 |
| taxable value of each such parcel according to the most recently | 878 |
| certified tax list of real and public utility property. If a | 879 |
| parcel is located partly in the development area, the part of the | 880 |
| refund apportioned to the parcel shall bear the same ratio to the | 881 |
| entire parcel's taxable value as the area of the parcel situated | 882 |
| within the development area bears to the area of the entire | 883 |
| parcel. Refunds so apportioned are payable to the person that is | 884 |
| the owner of record of each such parcel on the day that is ten | 885 |
| years after the effective date of the impact fee. | 886 |
| A governing board required by this section to refund the | 887 |
| proceeds of an impact fee shall publish notice of the refund in a | 888 |
| newspaper of general circulation in the county, township, or | 889 |
| school district twice within four weeks before issuing the refund. | 890 |
| The notice shall state the reason for the refund and the manner | 891 |
| provided in this section for apportioning the refund. The | 892 |
| governing board may cause the notice of the refund to be published | 893 |
| by electronic means, including by posting the notice on the | 894 |
| governing board's web site accessible via the internet. If the | 895 |
| governing board publishes the notice by posting it on the | 896 |
| governing board's web site, publication of the notice in a | 897 |
| newspaper of general circulation is required only once, but the | 898 |
| publication in the newspaper shall be made four weeks before the | 899 |
| refund is issued, shall include a statement that the notice is | 900 |
| posted on the governing board's web site, and shall indicate the | 901 |
| internet address of the web site and instructions describing how | 902 |
| the notice may be accessed on the web site. | 903 |
| No person entitled to a refund shall be required to make | 904 |
| application for the refund as a condition of receiving the refund | 905 |
| to which that person is entitled. | 906 |
| Refunds payable to persons that cannot be located within one | 907 |
| year after the refund is required to be issued under this section | 908 |
| may be disposed of in the same manner as an unspent or | 909 |
| unencumbered balance remaining in an impact fee fund as provided | 910 |
| in section 5755.08 of the Revised Code. | 911 |
| Sec. 5755.11. (A) Except as otherwise provided in this | 912 |
| division, each governing board imposing an impact fee constitutes | 913 |
| a board of appeal for the purposes of hearing appeals regarding | 914 |
| the imposition of an impact fee under this chapter. If the | 915 |
| governing board is a board of county commissioners that has | 916 |
| established a county planning commission under section 713.22 of | 917 |
| the Revised Code, the board may designate the commission as the | 918 |
| board of appeal for the purposes of this section. If the county | 919 |
| planning commission was established upon petition by municipal | 920 |
| corporations as provided in that section, the board may designate | 921 |
| the commission as the board of appeal only with the consent of the | 922 |
| municipal corporations that petitioned for the creation of the | 923 |
| commission. If the governing board participates in a regional | 924 |
| planning commission created under section 713.21 of the Revised | 925 |
| Code, the governing board, with the consent of the commission, may | 926 |
| designate the commission or a committee thereof as the board of | 927 |
| appeals for the purposes of this section. | 928 |
| (B) Any person required to pay an impact fee under this | 929 |
| chapter may bring an appeal against the lawfulness of the | 930 |
| imposition of the fee, the determination of the amount of the fee, | 931 |
| the amount of the fee payable by the person, or the amount of | 932 |
| credit provided to the person under section 5755.07 of the Revised | 933 |
| Code. Appeals shall be brought by filing written notice with the | 934 |
| board of appeal not later than the sixtieth day after the day the | 935 |
| impact fee is determined and assessed under section 5755.05 of the | 936 |
| Revised Code. The notice of appeal may be filed in person or by | 937 |
| certified mail or express mail as defined in section 5703.056 of | 938 |
| the Revised Code. The notice of appeal shall state the reasons for | 939 |
| the appeal. Upon receiving the written notice of appeal, the board | 940 |
| of appeal shall notify the governing board of the appeal if the | 941 |
| governing board does not constitute the board of appeal, shall | 942 |
| schedule a hearing on the appeal within forty-five days after | 943 |
| receiving the notice of appeal, and shall notify the appellant of | 944 |
| the time and place of the hearing. The appellant may be | 945 |
| represented at the hearing by an attorney or other representative, | 946 |
| and may present evidence. The hearing is a meeting of a public | 947 |
| body subject to section 121.22 of the Revised Code. | 948 |
| The board of appeal may affirm, modify, or reverse the | 949 |
| imposition of the fee, its amount, the amount payable by the | 950 |
| appellant, or the amount of credit provided to the appellant, and | 951 |
| shall issue a final decision in writing within ninety days after | 952 |
| the final hearing on the matter. The board of appeal shall send a | 953 |
| copy of its decision by ordinary mail to all parties to the appeal | 954 |
| within fifteen days after issuing its decision. The appellant may | 955 |
| appeal the board of appeals' decision to the court of common | 956 |
| pleas. | 957 |
| Sec. 5755.12. From the day an impact fee is determined and | 958 |
| assessed under section 5755.05 of the Revised Code, the lien of | 959 |
| the county, township, or municipal corporation imposing the fee | 960 |
| attaches to every tract, lot, or parcel within the development | 961 |
| area in which the fee is imposed and continues thereafter on the | 962 |
| tract, lot, or parcel until the fee is paid in full. The lien | 963 |
| extends to every tract, lot, or parcel within the development area | 964 |
| in proportion to the current taxable value of the tract, lot, or | 965 |
| parcel as compared to the current total taxable value of all | 966 |
| tracts, lots, and parcels in the development area as shown on the | 967 |
| current tax list of real and public utility property. If a tract, | 968 |
| lot, or parcel is exempted from taxation under section 5709.08 or | 969 |
| 5709.10 of the Revised Code, the lien shall not attach to the | 970 |
| tract, lot, or parcel for the duration of the exemption, and the | 971 |
| taxable value of the tract, lot, or parcel shall be disregarded | 972 |
| for the purposes of apportioning the lien under this section. The | 973 |
| lien imposed by this section shall be enforced by civil action in | 974 |
| the court of common pleas in the same way mortgage liens are | 975 |
| enforced in the name of the county, township, or school district | 976 |
| imposing the fee. | 977 |
| Section 2. That existing sections 133.06 and 133.07 of the | 978 |
| Revised Code are hereby repealed. | 979 |