Professional Report

administrative personnel or pupil activity supervisors (such as coaches) to prohibit a student from participating in extracurricular activities for a time period specified in the policy. If a student is suspended, expelled, or permanently excluded for a weapon incident, the superintendent must notify the Registrar of Motor Vehicles and county juvenile judge within two weeks after the suspension, expulsion, removal, or permanent exclusion A school district may deny admission to a student currently under suspension or expulsion from another Ohio or out of state school district but only after providing opportunity for a due process hearing. However, the period for denial of admission cannot exceed the period of expulsion or suspension that the student would have received if the student would have been a student in the admitting school district. If an employee is arrested, summoned, or indicted for an alleged violation of an offense that could cause the limiting, suspension, or revocation of a license issued by the department of education (ORC 3319.31) or for an alleged violation of an offense that would preclude employment (ORC 3319.39), the superintendent shall suspend that employee from all duties involving the care, custody, and control of children. In addition, the superintendent must promptly report the employee’s suspension to the department of education and include the offense for which the person was arrested, summoned, or indicted. Any legislative authority that enters into a tax increment financing (TIF) hold harmless or payment in lieu of taxes (PILOT) agreement to compensate a school district for foregone tax revenue must equally compensate the appropriate joint vocational school district. A board of education may propose to voters either of two types of income tax issues, which can either be for a specified number of years or for a continuing period of time. The actual rate is established by the Ohio Department of Taxation based on the funds which the board by resolution seeks to raise. The tax rate is always rounded to the nearest quarter of a percent. The resolution seeking the actual rate must be filed with the tax commissioner no later than 100 days prior to the election when the issue will be decided by voters. Within ten days, the commissioner must certify the rate for the board, which must then file a resolution with the county board of elections no later than 90 days before the primary, general, or special election. The first type of income that can be taxed includes the Ohio adjusted gross income and taxable income from an estate. The second option is taxing only wages, salaries, tips, and other employee compensation. The same is true for the owner of property that enters into TIF agreements or a PILOT. The required notice to the JVSD is now 45 days before adopting the TIF resolution if the school district received a 45-day notice.

SUSPENSION OF EMPLOYEES FOR MISCONDUCT

3319.40

TAX INCREMENT FINANCING

5709.40 5709.41 5709.73 5709.78

5709.82

5709.83

TAX LEVIES, INCOME

5748.01

In any case, the tax is paid by residents of the district, regardless of where they may work.

School district income tax issues can only appear on the ballot twice in