(a) Pursuant to Ohio R.C. 5747.63, Council hereby finds and determines that it is necessary, proper and in the best interest of the Municipality to approve the alternative method of apportioning the 1990 and subsequent years' local government revenue assistance funds of the County as set forth in subsection (b) hereof, and Council further finds and determines that this alternative method of apportionment is a proper and a fair apportionment of the 1990 and subsequent years' undivided local government revenue assistance funds of the County.
(b) Pursuant to and in accordance with Ohio R.C. 5747.63, the following alternative method of apportionment for the 1990 and subsequent years' undivided local government revenue assistance funds of the County is hereby approved.
(1) As used in this section:
A. "Area" means, with respect to a city or village, that portion of the city or village located within the County, and with respect to a township, means the unincorporated portion of the township, and with respect to the County, means the jurisdictional limits of the County.
B. "City subdivision class" means all the participating cities located wholly or partly within the County, excluding the City of Dayton.
C. "City weight" means the sum of the WPV units for the members of the city subdivision class.
D. "Commission" means the Montgomery County Budget Commission.
E. "Fund" means an undivided local government revenue assistance fund of the County.
F. "Fund estimate" means the estimate of the fund for the ensuing calendar year made annually by the State Tax Commissioner pursuant to Ohio R.C. 5747.61(C).
G. "Residual fund" means the amount of the fund estimate remaining after subtracting the allocations made hereunder to the County, the City of Dayton and participating park districts.
H. "Smallest townships" means the four members of the township subdivision class which rank the lowest when the members of the township subdivision class are ranked in descending order of their population, provided, however, that until the first population estimate is obtained, the smallest townships shall be the Townships of Clay, German, Jackson and Perry.
I. "Subdivision" has the same meaning as in Ohio R.C. 5747.01(Q)(1).
J. "Total weight" means the sum of the city weight, the township weight and the village weight.
K. "Township subdivision class" means all the participating townships located within the County.
L. "Township weight" means the sum of the WPV units for the members of the township subdivision class.
M. "Village subdivision class" means all the participating villages located wholly or partly within the County.
N. "Village weight" means the sum of the WPV units for the members of the village subdivision class.
O. "WPV unit," in the case of a city or village, means the product of 1.0 and its population, and in the case of a township means the product of .75 and its population.
(2) The Commission shall allocate the amount of the 1991 and future funds to each participating subdivision for current operating expenses in accordance with paragraphs (b)(3) through (b)(12) hereof.
(3) The Commission shall allocate to the County an amount equal to 37.38 percent of the fund estimate.
(4) The Commission shall allocate to the City of Dayton an amount equal to 33.10 percent of the fund estimate.
(5) The Commission shall allocate to participating park districts located wholly or partially within the County an amount equal to .74 percent of the fund estimate, which shall be divided into parts of .72086 percent and .01914 percent for the Montgomery County Park District and the Centerville-Washington Township Park District, respectively, as long as the participating subdivisions include only those two park districts. If more park districts are included as participating subdivisions, the aggregate percentage allocation of the fund estimate to participating park districts shall not change, and .74 percent of the fund estimate shall be divided among them by the Commission in proportion to their relative need for funding to meet current operating expenses in the ensuing calendar year as determined in the Commission's reasonable discretion, but neither the Centerville-Washington Township Park District nor any new park district shall receive an allocation of more than .01914 percent of the fund estimate.
(6) The Commission shall allocate an aggregate amount equal to 34.68721 percent of the residual fund to the township subdivision class which amount shall be allocated among its members as follows:
A. A preliminary allocation shall be made among the members of the township subdivision class per capita. This preliminary allocation, with any adjustments required by paragraph (b)(6)B. hereof, shall be the allocation to each member or the township subdivision class.
B. For the four largest townships, the initial allocation shall be reduced by 5.0 percent. The preliminary allocation less this 5.0 percent reduction shall be the allocation to the four largest townships. The sum of the 5.0 percent reductions in the initial allocation for each of the four largest townships shall be reallocated in equal twenty-five percent shares to the four smallest townships. The preliminary allocation, plus an equal twenty-five percent share of the amount reallocated from the four largest townships under this paragraph, shall be the allocation of each of the smallest townships.
(7) The Commission shall allocate an aggregate amount equal to 3.90501 percent of the residual fund to the village subdivision class, which amount shall be allocated among its members per capita.
(8) The Commission shall allocate an aggregate amount equal to 61.40778 percent of the residual fund to the City subdivision class, which amount shall be allocated among its members per capita.
(9) The allocation described in paragraphs (b)(3) through (b)(8) hereof are subject to the limitation that the allocation of the County shall not exceed the maximum percentage limitation set forth in Ohio R.C. Chapter 5747, and any amount computed under paragraph (b)(3) hereof which exceeds that statutory maximum shall be added to the residual fund.
(10) Once the Commission has made its allocation of the fund estimate, the allocation of each participating subdivision shall be divided by the amount of the estimated fund to determine the percentage share of the fund for the ensuing calendar year to which each is entitled, and the Commission shall cause the County Auditor to certify to the Tax Commissioner the percentage share of the County. No payment shall be made from the fund except in accordance with the percentage shares computed in accordance with this paragraph.
(11) The percentage allocations of the residual fund specified in paragraphs (b)(6), (7) and (8) hereof shall be effective only until receipt of the first population estimate. The Board of County Commissioners shall obtain an updated population estimate in each even-numbered year commencing in 1990, which shall be provided to the Commission for its use in making calculations hereunder. Upon receipt of a population estimate, the Commission shall first recalculate the WPV units for each political subdivision, except the City of Dayton, and shall then compute revised percentage allocations as follows: the percentage allocation to the township subdivision class under paragraph (b)(6) hereof shall be revised to equal 100 times the quotient obtained when township weight is divided by total weight; the percentage allocation to the village subdivision class under paragraph (b)(7) hereof shall be revised to equal, 100 times the quotient obtained when the village weight is divided by total weight; and the percentage allocation to the city subdivision class under paragraph (b)(8) hereof shall be revised to equal 100 times the quotient obtained when the city weight is divided by total weight. All such revised percentage allocations shall remain in effect and shall govern the fund estimates for the two calendar years following receipt of the population estimate upon which the revised percentage allocations are based.
(12) If, by incorporation or otherwise, the subdivision class to which a political subdivision belongs changes, it shall continue to share in the fund as if the change in subdivision class had not occurred until the first allocation following the change in subdivision class, at which time the changed political subdivision shall be treated as any member of its new subdivision class.
(13) The alternative method of apportionment set forth above in this subsection may be amended, revised or repealed only by resolutions of the Board of County Commissioners, the Commission of the City of Dayton, and a majority of the legislative authorities of all other political subdivisions then located wholly or partially within the County.
(c) Council hereby requests, upon the approval of the alternative method of apportionment of the 1990 and subsequent years' local government revenue assistance funds of the County set forth in subsection (b) hereof by the Board of County Commissioners, the Dayton City Commission, and a majority of the boards of township trustees and legislative authorities of municipal corporations located wholly or partly within the County, excluding the Dayton City Commission, that the Montgomery County Budget Commission provide for the alternative method of apportionment of the 1990 and subsequent years' undivided local government revenue assistance funds of the County set forth in subsection (b) hereof.
(Res. 13-89. Passed 11-27-89.)