State ex rel. City of Dayton v. Bish

Citations

• 104 Ohio St. (N.S.) 206

Syllabus

<p>Taxation — Limitation of rate — Smith one per cent, law — Sections 5649-2 to 5649-5t>, General Code — Interest and sinking fund levies — Bonds for street improvement and fire equipment— Municipal charter restricted by general laws — Bonds authorized by electors — Two-thirds vote required — Sections 8942 to 8941, General Code.</p> <p>1. The budget, commissioners cannot be compelled to approve and certify, as part of the tax levy of a city, an amount sufficient to pay interest and sinking fund on bonds for the city’s portion of the cost of a street improvement if the item sought to be approved, together with other local levies combined, exceeds the fifteen-mill limitation stipulated in Section 5649-56, General Code.</p> <p>2. Although the charter of the city authorizes such a levy “in addition to all other taxes authorized by law,” such authority is controlled and limited by the foregoing section. {State, ex rel. Toledo, v. Cooper, Auditor, 97 Ohio St., 86, followed and approved.)</p> <p>3. The power of municipalities, both to incur debts and to levy taxes, may be restricted or limited by law. And a municipality, by adopting a charter, cannot escape from limitations imposed thereon by the general assembly.</p> <p>4. Sections 5649-2 to 5649-56, General Code, impose limitations upon taxing districts in making levies for local purposes. Such taxing districts may not make an additional levy for the payment of interest and sinking fund on bonds issued for the purpose of fire equipment and apparatus, if such additional levy (though within the fifteen-mill limitation) is outside of the ten-mill limitation provided for in Section 5649-2, General Code, unless such additional levy is to provide for an indebtedness incurred by a vote of the people. Such vote must be one authorized by law and requires the approval of two-thirds of the voters voting upon the question of issuing bonds, as provided by Sections 3942 to 3947, General Code. A majority vote authorized by ordinance is