Professional Report

15

Board must adopt tax budget for the next ensuing fiscal year. Two copies of the tax budget must be on file for public inspection in the office of the Treasurer not less than 10 days prior to the adoption of the budget. A public hearing is also to be held before the adoption of the budget, with at least a 10 day published notice of the hearing. A county budget commission may waive the requirement for the tax budget with the approval of a majority of the commission members and the county auditor. Tax budget (as adopted by the Board) must be submitted to the county auditor in triplicate (although the deadline may be extended by the tax commissioner). Deadline to file first income tax resolution with state tax commissioner for May election Last day to certify resolution for operating/permanent improvement levy (including renewal or replacement levy), emergency levy, phased-in levy, income tax or combined income tax and property tax levy to board of elections for May election, accompanied by county auditor certification . (The auditor may take up to five days to certify the proposed issue.) (Martin Luther King Day) The Board may dismiss school. Holiday for nonteaching employees Last day to file resolution to proceed with bond issue (stand- alone or combination) with board of elections (May election), accompanied by previously-adopted resolution of necessity and millage rate certified by county auditor , unless state consent was required, which accelerates the filing deadline to 98 days prior to the election . Commemoration of Abraham Lincoln’s birthday is required. Deadline for county auditor to make settlement with the county treasurer and ascertain the amount of real property taxes and assessments and public utility property taxes with which such treasurer is to “stand charged” Commemoration of George Washington’s birthday is required. President’s Day – Board may dismiss school for that day. County budget commission must file with Board of Education the official certificate of estimated resources for the next fiscal year. Special Election is held in Presidential election years (and replaces the May primary election).

5705.28 5705.30

5705.281

20

5705.30

Third Monday

3313.63 3319.087 5748.02 5705.194 5705.195 5705.21 5705.211 5705.212 5705.213 5748.02(C) 5748.09 133.18 5705.218 5748.08

100 Days Prior to Primary Election 90 Days Prior to Primary Election

February 12

5.23

15

319.43

22

5.23

Third Monday

3313.63

March 1

5705.35

First Tuesday after First Monday

3501.01