OH HB302

Amends section 709.023 of the Revised Code to restrict fire, police, and EMS tax levies in type II annexed territory beginning five years after annexation approval.

Fire, police, and EMS tax levies may only be imposed on annexed territory by the subdivision that actually provides those services within that territory.

Allows levies for these purposes to continue for the tax year the petition is granted plus the following four tax years if the levy was in effect when the petition was approved.

After the five-year transition period, renewed or replacement levies for fire, police, or EMS services must meet the requirement that only the service-providing subdivision can levy them.

Amendment applies to taxes levied for tax year 2015 and thereafter.