Ohio Code § 755.181

§ 755.181.

The legislative authority of any municipal corporation, township, township park district,

county, or school district desiring to join a joint recreation district created under section 755.14 of the Revised Code may, by resolution, petition the joint recreation district board of trustees for

membership.  If the joint recreation district does not impose a tax, the petitioning subdivision

becomes a member upon approval by the joint recreation district's board of trustees.  If the joint recreation district imposes a tax, the petitioning subdivision becomes

a member after approval by the joint recreation district's board of trustees and after

approval of the tax by the electors of the petitioning subdivision.  In such a case, the joint recreation district's board of trustees and the county

auditor shall proceed as required for a tax levy under section 5705.03 of the Revised Code , except that the levy's annual collections shall be estimated assuming that the subdivision's

territory has been added to the joint recreation district. Upon certification by the board of trustees of the joint recreation district to the

appropriate boards of election, the boards of election shall make the necessary arrangements

for the submission of the question to the electors of the petitioning subdivision

qualified to vote thereon.  The election shall be held, canvassed, and certified in the manner provided for

the submission of tax levies under section 5705.19 of the Revised Code , except that the question appearing on the ballot shall read: “Shall the territory within _______________ (Name of the subdivision to be added)

be added to ____________________ (Name) joint recreation district, and a property

tax, that the county auditor estimates will collect $____ annually, at a rate not

exceeding _________________ mills for each $1 of taxable value, which amounts to $______________

(effective rate) for each $100,000 of the county auditor's market value, be in effect

for _________________ (here insert the number of years the tax is to be in effect)?” If the question is approved by at least a majority of the electors voting on it, the

joinder shall be effective as of the first day of January of the year following approval,

and on that date, the joint recreation district tax shall be extended to the taxable

property within the territory that has been added. The legislative authority of any subdivision that is a member of a joint recreation

district may withdraw from it upon certification of a resolution proclaiming a withdrawal

to the joint recreation district's board of trustees.  Any subdivision withdrawing from a joint recreation district shall continue to have

levied against its tax duplicate any tax levied by the district on the effective date

of the withdrawal until it expires or is renewed.  Members of a joint recreation district's board of trustees who represent the withdrawing

subdivision are deemed to have resigned their position upon certification of a withdrawal

resolution.  Upon the withdrawal of any subdivision from a joint recreation district, the county

auditor shall ascertain, apportion, and order a division of the funds on hand, moneys

and taxes in the process of collection, except for taxes levied for the payment of

indebtedness, credits, and real and personal property, either in money or in kind,

on the basis of the valuation of the respective tax duplicates of the withdrawing

subdivision and the remaining territory of the joint recreation district. When the number of subdivisions comprising a joint recreation district is reduced

to one, the joint recreation district ceases to exist, and the funds, credits, and

property remaining after apportionments to withdrawing subdivisions shall be assumed

by the one remaining subdivision.  When a joint recreation district ceases to exist and indebtedness remains unpaid,

the board of county commissioners shall continue to levy and collect taxes for the

payment of that indebtedness within the territory of the joint recreation district

as it was comprised at the time the indebtedness was incurred. As used in this section, “the county auditor's market value” and “effective rate”

have the same meanings as in section 5705.01 of the Revised Code .