Ohio Code § 6117.311

§ 6117.311.

For the purpose of paying for a part or all of the cost of any improvement under this

chapter in a sewer district created under the provisions of section 6117.01 of the Revised Code , or in a designated subdistrict thereof, the board of county commissioners may levy

a tax under Chapter 5705. of the Revised Code upon all of the property listed and

assessed for taxation in such sewer district or subdistrict and may authorize, issue,

and execute bonds under the provisions of Chapter 133. of the Revised Code for and

on behalf of said sewer district or subdistrict as an indebtedness of said district

or subdistrict payable from taxes which the board of county commissioners shall levy

upon all of the property listed and assessed for taxation therein. Bonds shall be authorized and issued only after approval by a vote of the electors

of such sewer district or subdistrict and the total net indebtedness created or incurred

and outstanding under this section shall not exceed five per cent of the tax duplicate

valuation of the district or subdistrict.  The board of county commissioners shall pass its resolution declaring the necessity

for the improvement and the submission of the question of whether to levy a tax or

the question of whether to issue bonds to the electors of the sewer district or subdistrict

by unanimous vote of all its members, and shall cause to be filed with the county

auditor and the board of elections of the county an accurate map or plat showing the

boundaries of any such sewer district or subdistrict at least seventy-five days prior

to the passage of such resolution. If the entire cost of the improvement is to be paid from the proceeds of a bond issue

under the provisions of this section and Chapter 133. of the Revised Code, the board

of county commissioners need not provide for a public hearing or take any proceedings

under the provisions of section 6117.06 or 6117.07 of the Revised Code . Bonds issued under this section shall not be considered within the debt limitations

of the county prescribed by section 133.05 of the Revised Code . For the purposes of this section, such sewer district or subdistrict is constituted

a “ subdivision ” and “ taxing unit ”;  the board of county commissioners is the “ taxing authority ” and “ bond authorizing authority ” thereof;  and the county auditor is the “ fiscal officer ” thereof, within the purview of Chapters 133. and 5705. of the Revised Code. No power granted in this section nor the exercise thereof shall be construed as limiting

the authority or jurisdiction of the board of county commissioners or of any other

political subdivision to take any action in a sewer district or subdistrict under

any other sections of the Revised Code.