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<br />? <br />ALTERNATtVE TAX BUDGET tNFORMATiON <br />Political SubdivisionlTaxing Unit Gity of North Olmsted <br />For the Fiscal <br />Fiscal Officer <br />COUNTY OF CUYAHOGA <br />Backaround <br />Substitute House Bill No. 129 (HB129) effective June 3, 2002, was enacted by the 124th Genera( Assembly in part to allow a county <br />budget commission to waive the requirement that a taxing authority adopt a tax budget for a political subdivision or other taxing unit, <br />pursuantto Ohio Revised Code (ORC) Section 5705.281. <br />Under the law in effect prior to June 3, 2002, the budget commission could only waive the tax budget for a subdivision or other taxing <br />unit that was receiving a share of the county undivided local government fund or the county undivided local government revenue <br />assistance fund under an afternative method or formula pursuant to ORC Sections 5747.53 and 5747.63. Thus, tax budgets could be <br />waived only for counties, municipalities, townships, and park districts. This restriction is now removed. <br />Ohio Revised Code Section 5705.281 <br />Underthe amended version of this section pursuant to HB 129, a county budget commission, by an affirmative vote of a majority of the <br />commission, including an affirmative vote by the county auditor, may waive the tax budget for any subdivision or other taxing unit. <br />However, the commission may require the taxing authority to provide any information needed by the commission to perform its duties, <br />including the division of the tax rates as provided under ORC Section 5705.04. <br />Countv Budqet Commission Duties <br />The county budget commission must stiil certify tax rates to each subdivision or other taxing unit, by March 1 for school districts and by <br />September 1 for all other taxing authorities under ORC Section 5705.35, even when a tax budget is waived. Also, the commission is <br />still required to issue an ofFcial certificate of estimated resources under ORC Section 5705.35 and amended official certificates of <br />estimated resources under ORC Secfion 5705.36. <br />Therefore, when a budget commission is setting tax rates based on a taxing uniYs need, for purposes of ORC Sections 5705.32, <br />5705.34, and 5705.341, its determination must be based on that other information the commission asked the taxing authorify to <br />provide under ORC Section 5705.281, when the tax budget was waived. Also, an official cefificate must be based on that other <br />informa6on the commission asked the taxing authoriry to provide. <br />Countv Budqet Commission Action <br />Cuyahoga County Budget Cammission meeting, the commission with an affirmative vote of all members waived the <br />requirement for taxing authorities of subdivisions or other taxing units (Including Schools) to adopt a tax budget as provided under <br />ORC Section 5705.281, but shall require the filing of this Alternative Tax Budget Information document on an annual basis. <br />Alternative Tax 8udaet lnformation Filinq Deadline <br />For all political subdivisions excluding school districts, the fiscal officer must file one copy of this document with the County Fiscal <br />Officer on or before July 20th. For school districts the fiscal officer must file one copy of this document with the County Fiscal Officer <br />on or before January 20th. <br />.,, <br />,??