OH HB50

Exempts from municipal income tax compensation paid to persons performing personal services for a political subdivision on property owned by the subdivision, if that property is annexed to a municipal corporation under the expedited type-II annexation procedure under section 709.023, unless the person is subject to taxation due to residence or domicile.

Allows the board of county commissioners to determine the times and manner of holding elections for citizen members of the board of trustees of a new community organization, rather than requiring elections to be held on the first Tuesday after the first Monday in December.

Permits new community authorities established within three years after March 22, 2012, to adopt alternative methods of selecting or electing successor members to the board of trustees, with elections held at times and in the manner provided in a petition or board resolution.

Maintains that territory annexed under the expedited type-II annexation procedure shall remain subject to township real property taxes and cannot be excluded from the township unless otherwise provided in an annexation agreement or cooperative economic development agreement.