Professional Report

If the negotiated amount is greater than the default floor amount per credit hour, the additional amount may be charged to the participant if the agreement between the private IHE and the school district stipulates that the participating students may be charged (unless the student is economically disadvantaged, in which case the participant may not be charged). Please see Appendix II, which contains the most recent FAQ issued by the Ohio Department of Higher Education. An earlier FAQ appears as Appendix JJ. The superintendent may bring an action for reimbursement from a student who receives a failing grade in a College Credit Plus course unless the student is economically disadvantaged. A board of education may propose a “dual purpose” tax for current operating expenses and for permanent improvements. The resolution proposing the tax must specify the proposed tax rate and shall “apportion” the tax between operating expenses and the permanent improvements. The resolution, to be filed no fewer than 90 days before the election with the county board of elections, does not need to apportion the same amounts annually for current expenses and for permanent improvements, but the respective portions of the rate for each year are limited by the apportionment contained in the resolution. A school district may propose a combined income tax and property tax as a single ballot issue. The combined tax can be for a limited period of time (up to ten years) or for a continuing period of time. The income tax can be assessed either on the taxable income of individuals or estates or on earned income, but the rate must be rounded to the nearest quarter of a percent. The calculation of the rate is performed by Ohio’s tax commissioner. A board of education can submit the combined levy to its voters only twice in any calendar year. If it does submit the issue twice, one of the elections must be at the general election. A school district is authorized to initiate the transition of any school building under its control into a community learning center, which is defined as a school that “participates in a coordinated, community- based effort with community partners to provide comprehensive educational, developmental, family, and health services to students, families, and community members during school hours and hours in which school is not in session.” While a board of education is authorized, but not required, to initiate the process with public hearings, a public vote by parents and staff members and the formation of an action team to provide recommendations and oversight are required. Effective October 15, 2015, any provisions regarding the community learning center process prevail over any conflicting provisions of a collective bargaining agreement entered into after that date. However, the district board or community school governing authority and the bargaining unit may negotiate additional factors to be considered in the adoption of a community learning center plan. The property tax is a fixed dollar issue, and the rate is calculated by the county auditor.

COLLEGE CREDIT PLUS REIMBURSEMENT

3365.09

COMBINATION LEVY

5705.217

COMBINED LEVY (PROPERTY TAX AND SCHOOL DISTRICT INCOME TAX)

5748.09

COMMUNITY LEARNING CENTER

3302.16

3302.17 3302.18

3302.17