2006 Ohio Revised Code - [5126.05.3] 5126.053.Reduction in payments to counties with low tax rates to support certain programs.

[§ 5126.05.3] § 5126.053. Reduction in payments to counties with low tax rates to support certain programs.
 

(A)  As used in this section, "effective tax rate" of a county board of mental retardation and developmental disabilities means the quotient obtained by dividing (1) the total taxes charged and payable for a tax year from a tax levied pursuant to division (L) of section 5705.19 or section 5705.191 [5705.19.1] or 5705.222 [5705.22.2] of the Revised Code, after the reduction prescribed by section 319.301 [319.30.1] of the Revised Code but before the reduction prescribed by section 319.302 [319.30.2] or 323.152 [323.15.2] of the Revised Code, by (2) the county board's taxable value for that tax year, as reported under division (B)(1) of section 5126.18 of the Revised Code. 

(B)  Notwithstanding sections 5126.12 and 5126.15 of the Revised Code with regard to the distribution of state subsidies to county boards of mental retardation and developmental disabilities, the department of mental retardation and developmental disabilities shall, except as provided in division (D) of this section, reduce the funds provided under those sections to a county board in each year that the board, on the first day of January of that year, has an effective tax rate of less than one and one-half mills for general operations for programs under which the board provides or arranges the following: 

(1) Early childhood services pursuant to section 5126.05 of the Revised Code for children under age three; 

(2) Adult services pursuant to section 5126.05 and division (B) of section 5126.051 [5126.05.1] of the Revised Code for individuals age sixteen or older; 

(3) Service and support administration pursuant to section 5126.15 of the Revised Code. 

(C)  If a county board is subject to the reduction required by this section, payments to the county board under sections 5126.12 and 5126.15 of the Revised Code shall be made in the same percentage that the board's effective tax rate is of one and one-half mills. 

(D)  A county board subject to the reduction required by this section may appeal to the department for an exemption from the reduction. The board may present evidence of its attempts to obtain passage of levies and any other extenuating circumstances the board considers relevant. The department shall grant an exemption if it determines that the board has made good faith efforts to obtain an effective tax rate of at least one and one-half mills for general operations for programs under which the services described in division (B) of this section are provided and arranged or that there are extenuating circumstances. 

(E)  Upon the request of the department, each county auditor shall certify to the department the amount of taxes charged and payable as described in division (A) of this section for the most recent tax year for which such information is available. 
 

HISTORY: RC § 5126.05.9, 145 v H 152 (Eff 7-1-93); 146 v H 117 (Eff 6-30-95); RC § 5126.05.3, 146 v H 629 (Eff 3-13-97); 149 v H 94 (Eff 6-6-2001); 149 v S 261. Eff 6-5-2002.
 

Not analogous to former RC § 5126.05.3 (143 v H 697), repealed, 146 v H 629, § 2, eff 3-13-97.

The effective date is set by section 37 of SB 261.