Ohio Revised Code Title LVII. Taxation § 5705.251

(A) A copy of a resolution adopted under section 5705.212 or 5705.213 of the Revised Code shall be certified by the board of education to the board of elections of the proper county not less than ninety days before the date of the election specified in the resolution, and the board of elections shall submit the proposal to the electors of the school district at a special election to be held on that date. The board of elections shall make the necessary arrangements for the submission of the question or questions to the electors of the school district, and the election shall be conducted, canvassed, and certified in the same manner as regular elections in the school district for the election of county officers. Notice of the election shall be published in a newspaper of general circulation in the subdivision once a week for two consecutive weeks, or as provided in section 7.16 of the Revised Code, prior to the election. If the board of elections operates and maintains a web site, the board of elections shall post notice of the election on its web site for thirty days prior to the election.

“Shall the __________ school district be authorized to levy taxes for current expenses, the aggregate rate of which may increase in __________ (number) increment(s) of not more than __________ mill(s) for each $1 of taxable value, from an original rate of __________ mill(s) for each $1 of taxable value, which amounts to $__________ for each $100,000 of the county auditor's appraised value, that the county auditor estimates will collect $__________ annually, to a maximum rate of __________ mill(s) for each $1 of taxable value, which amounts to $__________ for each $100,000 of the county auditor's appraised value, that the county auditor estimates will collect $__________ annually? The original tax is first proposed to be levied in __________ (the first year of the tax), and the incremental tax in __________ (the first year of the increment) (if more than one incremental tax is proposed in the resolution, the first year that each incremental tax is proposed to be levied shall be stated in the preceding format, and the increments shall be referred to as the first, second, third, or fourth increment, depending on their number). The aggregate rate of tax so authorized will __________ (insert either, “expire with the original rate of tax which shall be in effect for __________ years” or “be in effect for a continuing period of time”).

If the tax is proposed by a qualifying school district under division (C)(1) of section 5705.212 of the Revised Code, the form of the ballot shall be modified by adding, after the phrase “each $1 of taxable value,” the following: “(of which __________ mills is to be allocated to partnering community schools).”

(C) The form of the ballot in an election on a tax proposed under section 5705.213 of the Revised Code shall be as follows:

“Shall the __________ school district be authorized to levy the following tax for current expenses? The tax will first be levied in __________ (year) to raise $__________. In the __________ (number of years) following years, the tax will increase by not more than __________ (per cent or dollar amount of increase) each year, so that, during __________ (last year of the tax), the tax will raise approximately __________ (dollars). The county auditor estimates that the rate will be __________ mill(s) for each $1 of taxable value, which amounts to $__________ for each $100,000 of the county auditor's appraised value, both during __________ (first year of the tax) and __________ mill(s) for each $1 of taxable value, which amounts to $__________ for each $100,000 of the county auditor's appraised value, during __________ (last year of the tax). The tax will not be levied after __________ (year).

The form of the ballot in an election on the question of a renewal levy under section 5705.213 of the Revised Code shall be as follows:

“Shall the __________ school district be authorized to renew a tax for current expenses which will raise $__________, estimated by the county auditor to be __________ mills for each $1 of taxable value, which amounts to $__________ for each $100,000 of the county auditor's appraised value? The tax shall be in effect for __________ (the number of years the levy shall be in effect, or a continuing period of time).

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 be in effect, 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).”

(D) The question covered by a resolution adopted under section 5705.212 or 5705.213 of the Revised Code shall be submitted as a separate question, but may be printed on the same ballot with any other question submitted at the same election, other than the election of officers. More than one question may be submitted at the same election.

(E) Taxes voted in excess of the ten-mill limitation under division (B) or (C) of this section shall be certified to the tax commissioner. If an additional tax is to be placed upon the tax list of the current year, as specified in the resolution providing for its submission, the result of the election shall be certified immediately after the canvass by the board of elections to the board of education. The board of education immediately shall make the necessary levy and certify it to the county auditor, who shall extend it on the tax list for collection. After the first year, the levy shall be included in the annual tax budget that is certified to the county budget commission.