Ohio Code § 5705.27

§ 5705.27.

There is hereby created in each county a county budget commission consisting of the

county auditor, the county treasurer, and the prosecuting attorney.  The prosecuting attorney may recuse the prosecuting attorney, in which case a member

of the board of county commissioners selected by the board of county commissioners

shall serve in lieu of the prosecuting attorney.  Upon petition filed with the board of elections, signed by the number of electors

of the county equal in amount to three per cent of the total number of votes cast

for governor at the most recent election therefor, there shall be submitted to the

electors of the county at the next general election occurring not sooner than ninety

days after the filing of the petition, the question “Shall the county budget commission

consist of two additional members to be elected from the county?” Provision shall be made on the ballot for the election from the county at large of

two additional members of the county budget commission who shall be electors of the

county if a majority of the electors voting on the question shall have voted in the

affirmative.  In such counties, where the electors have voted in the affirmative, the county budget

commission shall consist of such two elected members in addition to the county auditor,

the county treasurer and the prosecuting attorney or commissioner as applicable.  Such members, who shall not hold any other public office, shall serve for a term

of four years. The commission shall meet at the office of the county auditor in each county on the

first Monday in February and on the first Monday in August, annually, and shall complete

its work on or before the first day of September, annually, unless for good cause

the tax commissioner extends the time for completing the work.  The commission shall offer, during at least one public meeting annually, testimony

from a member of the commission or an invited speaker describing the concept and function

of taxes levied within the ten-mill limitation, how such taxes are allocated to various

jurisdictions in the county, and the fiscal impact of such taxes in light of its exemption

from the reduction authorized under section 319.301 of the Revised Code .  A majority of members shall constitute a quorum, provided that no action of the

commission shall be valid unless agreed to by a majority of the members of the commission.  The auditor shall be the secretary of the commission and shall keep a full and accurate

record of all proceedings.  The auditor shall appoint such messengers and clerks as the commission deems necessary,

and the budget commissioners shall be allowed their actual and necessary expenses.  The elected members of the commission shall also receive twenty dollars for each

day in attendance at commission meetings and in discharge of official duties.  Any vacancy among such elected members shall be filled by the presiding judge of

the court of common pleas.  In adjusting the rates of taxation and fixing the amount of taxes to be levied each

year, the commissioners shall be governed by the amount of the taxable property shown

on the auditor's tax list for the current year;  provided that if the auditor's tax

list has not been completed, the auditor shall estimate, as nearly as practicable,

the amount of the taxable property for such year, and such officers shall be governed

by such estimate. In any county in which two members of the commission are elected, upon petition filed

with the board of elections, signed by the number of electors of the county equal

in amount to three per cent of the votes cast for governor at the most recent election

therefor, there shall be submitted to the electors of the county at the next general

election occurring not sooner than ninety days after the filing of the petition, the

question “Shall the elected members be eliminated from the county budget commission?”

If the majority of the electors voting thereon shall have voted in the affirmative,

the county budget commission shall consist solely of the county auditor, the county

treasurer, and the prosecuting attorney or commissioner as applicable.