183.22 ADOPTION OF R.C. 718.27 AND 718.80 TO 718.95.

   (a)   Chapter 183 is deemed amended to conform to the requirements of Ohio R.C. 718.27, and 718.80 to 718.95 for tax years commencing after December 31, 2017. If specific changes are subsequently needed to conform the Dover tax code to these Ohio Revised Code statutory requirements, or as recommended to demonstrate needed compliance with the required amended sections and if the state statutory sections 718.27, and 718.80 to 718.95 are found to be constitutional, and binding on municipalities, Council will provide specific changes needed to conform Dover ordinances to those sections and those amendments. Those amendments will be deemed to be effective on the date established by the courts of the State of Ohio.

   (b)   Council hereby expressly finds and determines that it does not concede the legality of H.B. 49's municipal income tax provisions; Section 803.100 of H.B. 49; Section 718.04(A) of the Ohio Revised Code; or any other law that is the subject of the action pending in Case Number 2017 CV 10258 in the Franklin Council of Common Pleas, and that the City of Dover reserves its rights to continue is participation in and prosecution of said litigation, and any other litigation challenging the State’s authority to dictate municipal tax collection and administration, and that adoption of this section shall not prejudice the claims of the City.

(Ord. 10-18. Passed 2-19-18.)