Consents and Special Needs Designation
This page provides the information and forms for those districts required to obtain Consents and/or Special Needs approval for bond issues to be placed on a district's ballot.
The Consents of the Tax Commissioner and the Superintendent of Public Instruction are required before the election on any school district bond issue if the district's net indebtedness, including the proposed bond issue, would be greater than four percent of the district's tax valuation. If the net indebtedness exceeds nine percent, then Special Needs designation is required.
ORC 133.06 Net Indebtedness of School District
Consents and Special Needs Designation Documents
- DTE Form 131 (Net Indebtedness Calculation), from the Ohio Department of Taxation website here.
- Bulletin 8 from the Ohio Department of Taxation website here.
- DTE Form 130 (County Auditor Mileage Certificate) from the Ohio Department of Taxation website here.
Last Modified: 12/15/2017 9:28:56 AM