CHAPTER 2. THE POWER TO BOBROW MONEY AND ISSUE BONDS. other revenue. 9. Maximum of tax allowable in cities and villages. 19. Restriction on power to create debts. 10. How claims to be paid. In a city of the first or second grade of the second class, one mill. In a city of the third or fourth grade of the second class, two mills. In a city of the first grade of the first class, four and onehalf mills. In a city of the second grade of the first class, two mills. Taxation in hamlets. Rates of taxation in cities and villages, for general pur poses. Div. 9. Levies for special purposes. In a city of the third grade of the first class, two mills. [68 v. 133, § 640.] SEC. 3. In addition to the taxes specified in the last section, the council in each city and village may levy taxes, annually, for any improvement authorized by this title, and for the following purposes: 1. For the real estate and right of way for any improve. ment authorized by this title. 2. For sanitary and street-cleaning purposes, and for street improvements and repairs. And in cities of the second grade of the first class, such part of the funds raised for any of these purposes as the council deems necessary shall, upon the recommendation of the board of improvements, be appropriated monthly for keeping in repair the paved streets of such cities. 3. For improving highways leading into the corporation. 4. For wharves and landings on navigable lakes and rivers, and keeping the same in repair. 5. For constructing levees and embankments, and keeping the same in repair. 6 For constructing and maintaining bridges. 7. For improving any water-course passing through the corporation. 8. For the erection and maintenance of infirmaries, and support of the out-door poor. 9. For the erection and maintenance of work-houses. 10. For erecting, enlarging, or improving corporation prisons. 11. For the erection of houses of refuge and correction, and for the expense of maintaining and administering the same, above the receipts arising from the labor of persons confined therein, such sum as may be necessary to meet the same. 12. For the erection and repair of market-houses, and for lighting, watching, and cleaning the same. 13. For erecting, enlarging, and improving hospitals. 14. For erecting, enlarging, and improving halls and public offices. 15. For the erection of school buildings, and such rate as may be prescribed by law for schools and school-house pur poses. 16. For the erection of buildings required by the fire department, the construction of reservoirs, the purchase of steam or other fire engines, and other apparatus, and for keeping the same in repair, and for the support of the fire depart ment. 17. For erecting, enlarging, or improving water-works, and for supplying the corporation with water. 18. For erecting, enlarging, and improving gas-works, and for lighting the corporation. 19. For grounds for cemeteries and park purposes, inclosing, improving, embellishing, enlarging, and keeping the same in repair. 20. For the construction and repair of sewers, drains and ditches; and where the corporation is divided into sewer districts, the levy shall be by such districts. 21. For the payment of the marshal and police authorized by this title. 22. To pay the interest on the public debt of the corpora. tion, and to provide a sinking fund therefor, a sum sufficient to satisfy the interest as it accrues annually, to be applied to no other purpose. 23. For the purpose of keeping up and maintaining a free public library and reading-room; but no tax shall be levied for this purpose unless a suitable lot and building therefor, supplied with library furniture and fixtures, shall first be donated or leased to, or rented by the corporation. The council shall determine the amount to be levied for each of the purposes herein specified, and such part thereof must be placed on the tax-list and collected annually, as it shall by ordinance prescribe. [68 v. 133, 134, SS 641, 644.] SEC. 4. The limitations contained in section two of this chapter shall not be construed to prohibit special assessments for improvements provided for by this title, nor the levy of a tax to raise means for the payment of the principal and interest of the debts of the corporation, nor of any tax authorized by law for special purposes. [66 v. 258, § 642.1 SEC. 5. The council may anticipate the tax authorized to be levied for sanitary and street-cleaning purposes, by temporary loans; but no loan shall be made in excess of the gross amount of revenues raised by taxation for expenditures for such purposes during the then current year, except in cases of extraordinary emergency caused by the general prevalence of an epidemic; and money so borrowed, when paid into the treasury, shall be applied first in payment of such loan. [73 v. 125, § 643.] SEC. 6. When the bonds of the corporation have been issued in anticipation of a tax provided for in section three, the same tax may be levied to raise means for the payment thereof as is authorized for the purpose for which they were issued. [66 v. 259, § 645.] SEC. 7. A greater tax than that authorized by this chap. ter may be levied for either of the purposes mentioned therein, if the proposition to make such levy shall have been first submitted to a vote of the electors of the corporation under an ordinance prescribing the time, place, and manner of voting on the same, and approved by a majority of those voting on the proposition. [66 v. 259, § 646.] SEC. 8. When it becomes necessary for a city to provide grounds, and erect thereon a court-house, jail, or public offices, for the use of the county, or to contribute to either purpose, the council may levy a tax therefor of one mill upon the taxable property of the corporation; but such tax shall not be levied until the same is approved by a majority Div. 9. Maximum of tax allow able in cities and villages. In Cincinnati. In Cleveland. In Toledo. In Columbus and Dayton. How claims to be paid. of the electors of the corporation, in the manner pointed out in the preceding section. [66 v. 259, § 647.] SEC. 9. The aggregate of all taxes levied or ordered by any municipal corporation, including the levy for general purposes, above the tax for county and state purposes, and excluding the tax for schools and school-house purposes, shall not exceed in any one year: In cities of the first grade of the first class, twelve mills, and such further rate as may be necessary to provide for the payment of the interest, and to create a sinking fund for the redemption of bonds issued, and that may be issued under the act relating to the Cincinnati Southern Railway, passed May 4, 1869, 66 v. 80, and the acts amendatory thereof and supplementary thereto. In cities of the second grade of the first class, eleven mills, and such further rate as may be necessary to pay the interest on the public debt, and for cemetery purposes, as provided for by law. In cities of the third grade of the first class, nineteen mills: provided, however, that out of such funds the interest on the indebtedness of such corporation shall be first paid. In cities of the first and second grades of the second class, nine and five-tenths mills. In cities of the third grade of the second class, twelve mills. In cities of the fourth grade of the second class, nine mills. In villages of the first class, eight mills, and in all other villages, ten mills on each dollar of the value of any property as valued for taxation on the county tax-list: provided, that the council shall annually, at the time the rate of levy is fixed, provide by ordinance for the distribution of the tax among the several departments of the municipal corporation, in such proportion to their needs as council may deem necessary; and at no time thereafter shall the amounts therein specified, as necessary for the purposes named, be changed; and all transfers of funds from one account to another are hereby expressly prohibited. [74 v. 112, § 648] SEC. 10. No claim against a municipal corporation shall be paid by the treasurer except upon the warrant of the auditor, and in all municipal corporations where there is no auditor, on the warrant of the clerk; and all boards of trustees, directors, or commissioners, having charge of the expenditure of city funds, shall certify claims against their respective departments to the auditor for payment: provided, that in cities of the third grade of the first class, the auditor, under such rules and regulations as may be adopted by the council, may draw his warrant on the treasurer in his own favor, for the aggregate amounts due employés of the city in the various departments, and disburse the money received upon such warrant to pay the claims of the em ployés on pay-rolls, taking receipts therefor; and it shall be the duty of the auditor. in addition to his other duties, to keep accurate and detailed accounts of the receipts and ex. penditures of the city in all its departments, and for all purposes. [74 v. 112, § 648] SEC. 11. The council shall cause to be certified to the auditor of the county, on or before the first Monday in June, annually, the percentage by it levied on the real and per sonal property in the corporation returned on the grand levy, who shall place the same on the tax-list for the county in the same manner as township taxes are by law placed thereon; the ordinance prescribing the levy shall specify distinctly each and every purpose for which the levy is made, and the per cent. thereof; and when a corporation has been formed, or boundaries of a corporation extended, subsequent to that time, the council shall determine whether it would be right and expedient to assess a tax on the taxable property in such territory for the current year; and if the council determines to make such levy, it shall also determine the rate, and time of payment, and certify the same to the county auditor, which tax shall be placed on the duplicate and collected as other taxes. [73 v. 125, § 649: 74 v. 112, § 648] SEC. 12. The taxes of the corporation shall be collected by the county treasurer, and paid into the treasury of the corporation in the same manner, and under the same laws, rules, and regulations as are or may be prescribed for the collection and paying over of state and county taxes; and the corporation treasurer, or other person or officer having charge of the taxes paid over by the county treasurer, shall keep a separate account with each fund for which taxes are assessed, which account shall at all times be open to inspection. [73 v. 125, § 650.] SEC. 13. Nothing in this chapter shall be construed to prevent any corporation that may elect to do so, from levying and collecting taxes, as authorized by this title, within the corporation; and when any corporation elects to levy and collect such taxes, the council shall provide, by ordinance, for the appointment and control of the necessary officers to carry the same into effect; which officers shall have the power, and be under all the restrictions, of county auditors, county treasurers, and township assessors, so far as the same are applicable to them, except in the sale of delinquent lands. [67 v. 85, § 651.] SEC. 14. The council may order the clerk, or other proper officer of the council, to certify any delinquent tax assessed by the corporation to the auditor of the county, which delinquent taxes the auditor shall place on the list of the county, in a separate column, and the same shall be collected in like manner as delinquent state and county taxes. [66 V. 260, § 652.] |