Opinion
No. 38021
Decided March 13, 1963.
Schools — Additional tax levies for current expenses outside 10-mill limitation approved — Reassessment of residential real property in county — Reduction of additional levy where property valuation increased — Reduction affected only by increase caused by reassessment.
APPEAL from the Board of Tax Appeals.
In and prior to 1961, the voters of the Campbell City School District in Mahoning County (herein referred to as the school district) approved additional tax levies for current expenses totaling 15 mills outside the 10-mill limitation imposed by Section 2 of Article XII of the Ohio Constitution and by Section 5705.02, Revised Code. These levies are effective for the tax year 1962.
A reassessment of residential real property in Mahoning County was completed in 1961 and entered for the first time on the general tax list and duplicate for 1961.
The Mahoning County Budget Commission determined that the voted tax rate to be levied by the school district outside the 10-mill limitation for the tax year 1962 should be reduced from 15 to 12.8 mills. In appealing from that determination to the Board of Tax Appeals, the school district contended that the reduction should have only been to 14.5 mills.
The cause is now before this court on an appeal by the school district from a decision of the Board of Tax Appeals approving the determination by the budget commission.
Messrs. Squire, Sanders Dempsey, Mr. Henry J. Crawford, Mr. Warren E. Hacker and Mr. William H. Lutz, Jr., for appellant.
Mr. Clyde W. Osborne, prosecuting attorney, and Mr. Thomas L. Corroto, for appellees.
Admittedly, any authority to require the contested reduction is derived from Section 5713.11, Revised Code, which reads so far as pertinent:
"When the people of any taxing subdivision have voted additional levies for any purpose in the year of reassessment or any year prior thereto * * * and said additional levies are effective in the year of reassessment or thereafter * * * and the levies are to be calculated on a total valuation of property higher than that of the year before reassessment * * * the rate of said additional levy shall be reduced in the same proportion in which the total valuation of property in said taxing subdivision is increased by the reassessment * * * over the total valuation of the year preceding the reassessment * * *." (Emphasis supplied.)
The Board of Tax Appeals held that the reduction should be affected by all changes in the real, public utility and personal property duplicates excepting, because on the specific provisions of Section 5705.331, new construction on real property. The appellant contends that the reduction should be affected only by the increase caused by the reassessment.
In our opinion, the words of Section 5713.11 plainly indicate that appellant's contention must be sustained. There is nothing in Section 5705.331, Revised Code, which would reasonably support a different conclusion.
The decision of the Board of Tax Appeals being unlawful is reversed.
Decision reversed.
TAFT, C.J., ZIMMERMAN, MATTHIAS, O'NEILL, GRIFFITH, HERBERT, and GIBSON, JJ., concur.