OH HB736

Requires certain subdivisions governed by boards with at least one unelected official to obtain approval from their creating legislative body before levying taxes in excess of the ten-mill limitation.

Applies to township park districts with appointed commissioners, park districts created under Chapter 1545, qualifying subdivisions, regional transit authorities, and other taxing units with non-elected board members.

Approval process requires the taxing authority to adopt a tax resolution and certify it to the member authority or creating body, which has 15 days to approve or disapprove before certification to the board of elections.

Amends sections 511.27, 511.28, 1545.041, 1545.21, 5705.23, 5705.34, and 5739.023 and enacts new sections 511.271, 1545.212, and 5705.17 of the Ohio Revised Code.

Effective date applies to tax resolutions adopted on or after the bill's effective date.