(A) The intent of this alternative local government method of apportionment authorized under the provisions of R.C. § 5747.53 is to create and implement an allocation system that is equitable and promotes harmony among the various tax subdivisions which must share in the allocation of the undivided local government fund.
(B) For the purposes of this section, the following terms shall have the meaning assigned below.
PERCENTAGE ALLOCATION. The percentage allocation for a particular subdivision shall be the percentage determined by taking the average allocation in dollars from 1983 to 1988 (excluding the highest and lowest figures) and determining the percentage that figure is of the average allocation total for all subdivisions involved.
TOTAL COUNTY ALLOCATION. The allocation of the local government for Wood County as certified by the State Tax Commission, or other agency designated by statute to make the certification, to the Wood County Budget Commission.
(C) (1) The order to be employed in apportioning the undivided local government funds is outlined below.
(a) Determine the total county allocation, as certified by the State Tax Commissioner.
(b) For each participating subdivision, multiply the percentage allocation times the total county allocation to determine the subdivision amount.
(c) Each subdivision is guaranteed its floor by the percentage allocation. In the event that the total county allocation decreases, those subdivisions affected will have their floor serviced before the remaining allocation is distributed.
(2) The alternative method of apportionment is proposed according to R.C. § 5747.53. Before its implementation, the alternative method of apportionment must be approved by the Board of Wood County Commissioners, the City Council of Bowling Green, Ohio, and by a majority of the townships and municipalities in Wood County, as provided in R.C. § 5747.53.
(3) In the event there is a dispute on any element in the computation of the alternative method of apportionment, the dispute shall be resolved by a majority vote of the Budget Commission as constituted by R.C. § 5705.27. The ruling of the Budget Commission shall be final.
(4) Under the alternative method of apportionment, the Wood County Budget Commission annually shall continue to extend the opportunity to be heard to the representatives of each subdivision, pursuant to R.C. § 5747.51(B); however, an appearance at such hearing by a subdivision representative shall not be mandatory.
(1980 Code, § 35.50) (Ord. 4883, passed 5-2-1988)