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_ ALTERNATIVE TAX BUDGET INFORMATION Political Subdivision[Taxing Unit City of North Olmsted Li UMA ffi AM - Background Substitute House Bill No. 12S(H8129)effective June 3.2002.was enacted bythe 124mGeneral Assembly inpart &nallow acounty budget commission howaive the requirement that ataxing authority adopt atax budget for wpolitical subdivision nrother taxing unit, pursuant to Ohio Revised Code (ORC)Section 5705.281 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 unit that was receiving eshare cf the county undivided local government fund or the county undivided local government revenue assistance fund under mnalternative method nrformula pursuant tnORCSections 5747.S3and 5747,63. Thus, tax budgets could hewaived only for counties, municipalities, townships, and park districts, This restriction isnow removed, Ohio Revised Code Section 6706.281 Under the amended version nfthis section pursuant $oH812g.acounty budget commission, byunaffirmative vote ofomajority ofthe commission, including anaffirmative vote bythe county auditor, may waive the tax budget for any subdivision urother taxing unit. However. the commission may require the taxing authority to provide any information needed by the commission to perform its duties, including the division o/the tax rates ewprovided under DROSection 5705.04. County Budget Commission Duties The county budget commission must still certify tax rates to each subdivision or other taxing unit, by March 1 for school districts and by September I|ormUothertamingauihorihemunds/DRCSectinn57O5.35,evenwhena\axbmdgoiiaxmived.Abm.Uhemummiaoiunbsti|| required to issue an official certificate of estimated resources under ORC Section 5705.35 and amended official certificates of estimated resources under ORCSection G705.36. Therefore, when abudget commission imsetting tax rates based unataxing unM'aneed, for purposes of0RC Sections 57D532.57U534. and 5705.341. its determination must be based on that other information the commission asked the taxing authority to provide under ORC Section 57Q52O1.when the tax budget was waived. Also, onofficial certificate must bebased unthat other information the commission asked the taxing authority toprovide. County Budget Commission Action On October 11, 2002 during the Cuyahoga County Budget Commission meeting, the commission with anaffirmative vote ufall members waived the requirement for taxing authorities of subdivisions or other taxing units (including Schools) to adopt a tax budget eoprovided under ORC Section 5705.281, but shall require the filing of this Alternative Tax BudgetInformation document nnonannual basis, Alternative Tax Budget Information Filing Deadline For all political subdivisions excluding school districts, the fiscal officer must file one copy of this document with the County Fiscal Officer on orbefore July 20th. For school districts the fiscal officer must file one copy ofthis document with the County Fiscal Officer onorbefore Januery20th, Revised 3-2004