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ALTERNATIVE TAX BUDGET INFORMATION Political SubdivisionlTaxing Unit Citv of Horlh Olmsted For the Fiscal Year Fiscaf Officer CO1-7 /e 0 CCJUNTY OF CUYAHOGA Backaround . Substitute House Bill No. 129 (HB129) effective June 3, 2002, was enacted by fhe 124th Ganeral Assembly in part to allow a county budget commission to waive the requirament that a taxing authority adopt a tax budget for a political subdivision or othar taxing unit, pursuant to Ohio Revised Code (ORC) Section 5705.281. Under the law in effect prior to June 3, 2002, the budgef commisslon could only waive the tax budget for a subdivisian or other taxing unit that was recefving a share of ihe wunty undivided local government fund or the county undivided local government revenue assistance fund under an alternative method or formula pursuant to ORC Sections 5747,53 and 5747.63. Thus, tax budgets could be waived only ior Counties, munlcipalities, townships, and park disfricts. This restriction is now removed, Ohfo Revised CQde Section 6706.281 Under the amsnded version of this section pursuant to HB 129, a counly budget commission, by an affirmative vote of a majority of the commission, including an affirmative vote by the county auditor, may waive the tax budget for any subdivision or other taxing unit. However, the commission may requirs the taxing authoriiy to provide any information needed by the commission to perform its duties, including the division of the tax rates as provided under ORC Section 5705,04. Countv Budget Commission Duti,gs The county budget commission must still certify tax rates to each subdivision or other faxing unit, by March 1 for school districts and by September 1 for all other taxing authoritias under ORC Section 5705.35, even when a tax budget is walved. Also, the commission is still required to issue an official certificate of estimated resources under ORC Section 5705.35 and amended officiai certificates of estlmated resources under ORC Section 5705.36. 7herefore, when a budget commission is setting tax rates based on a taxing unit's need, for purposes of ORC Sections 5705.32, 5705.34, and 5705.341, its determination must ba based on that other informatlon the commission asked the taxing.authority to provide under ORC Section 5705.281, when the tax budget was waived. Also, an official certificate must be based on that other infoRnafion the commission asked the taxing authority to provide. County 8udget Commissfon Actlon On October 11. 2002, during the Cuyahoga County Budget Commission meeting, the commission with an afflrmative 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 Alternative 7ax Budget Information document on an annual basis. Alternative 7ax Budaet Information Filina Deadline For all political subdivisions excluding school dlstricts, the fiscal officer must file one copy of this document with the County Fiscal Officer on or before July 20th. For school districts the fiscal officer must file one copy of thls document with the County Fiacal Officer on or before January 20th. Revised 3-2004