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ALTERNAI'IVE TAX BIJDGET ItVFORMATIOIV itical Subdivision/Taxing Unit Mayfleld Vlllage For the Fiscal Year Commencing " January 1, 2019 Fiscal Officer Signature . CO U NTY OF CUYAHOGA Backaround Substitute House Bill No. 129 (HB129) effective June 3, 2002, was enacted by the:124th General Assembly in partto allow a county budget commission to waive the requirement that a taxing authority adopt a tax budget for a political subdivision or other faxing unit, pursuant to Ohio Revised Gode (ORC) Section 5705281. ? Ohio Revised Code Section 5705.281 U.nder the amended version of this section pursuant to HB 129, a county budget commission, by an affirmative vote of a majority of the commission, including an affirmative vo#e by the county auditor, may waive the tax budget for any subdivision or other taxing unit. .. However, the cbmmission may require the taxing authority to provide any ihformation needed by the commission to perform its duties, including the division of the tax.rates as provided under ORG Section 5705.04. Countv Budqet Commission Duties '. . The countybudgef commission must still certify tax rates to eacti subdivision or other taxing unit, by March 1 for school districts and by September 1 for all other taxing authorities urider ORC Section 5705.35, even when a tax budget is waived. Also, the commission is still required to issue an official certifcate df estimated resdurces under ORE Section 5705.35 and amended offcial.certifcates of estimated • resources under ORC Section 5705.36. T~irefore, when a budget commission is setting tax rates based on a taxing uniYs need, for purposes of ORC Sections 5705.32; 5705.34, 15705.341, its determination must be based on that other information the commission asked the taxing authority to provide under ORC _;tion 5705.281, when the tax budget was waived. Also, an official certificate must be based on that other info[mation th"e commission asked the taxing authority to provide. Gountv Budqet Commission Action On October 11, 2002, during the Cuyahoga County Budget Commission meeting, the corrimission with an affirmative vote of all members waived the requirement for taxing authorities of subdivisions or other taxing units (Including Schools) to adopt a tax budget as provided under ORC Section 5705.281, but shall require the filing of this Al.ternative Tax Budget Information document on an annual basis. Alternative Tax Budaet Information Filinq Deadline. : For all political subdivisions excluding school districts, the fiscal officer must file one copy of this document witli the County Fiscal Officer on or before July 20th. For school districts the.fiscal offieer must file one copy of this document with the County Fiscal Officer on or before . January 20th. Revised 3-2004