County of Greene, Ohio 2019 Annual Information Statement in connection with Bonds, Notes and Certificates of Indebtedness of the County This Annual Informational Statement pertains to the operations of Greene County for the calendar year 2018 (where possible, 2019 data has been provided). In addition to providing information on an annual basis, the County of Greene intends that this Statement will be used, together with information to be specifically provided by the County for that purpose, in connection with the original offering and issuance by the County of its bonds, notes and certificates of indebtedness. Questions regarding information contained in this Annual Information Statement should be directed to David A. Graham, Greene County Auditor, Greene County Office Building, 69 Greene Street, Xenia, Ohio 45385. The date of this Annual Information Statement is September 1, 2019. TABLE OF CONTENTS Page INTRODUCTORY STATEMENT ................................................................................................ 1 GREENE COUNTY, OHIO ........................................................................................................... 2 County Government .................................................................................................................. 2 General Government ........................................................................................................... 3 Administration of Justice System ....................................................................................... 4 County-owned Utilities ....................................................................................................... 4 Financial Management ........................................................................................................ 5 Permissive Taxes ................................................................................................................ 5 Management of County Facilities ....................................................................................... 6 Personnel Administration.................................................................................................... 6 Employee Relations ............................................................................................................ 7 County Services and Responsibilities ....................................................................................... 8 Job and Family Services ..................................................................................................... 8 Health Services ................................................................................................................... 9 ECONOMIC INFORMATION .................................................................................................... 10 General Description ................................................................................................................ 10 Business and Industry ....................................................................................................... 10 Transportation ................................................................................................................... 13 Fire and Police Services .................................................................................................... 14 Utilities .............................................................................................................................. 14 Print and Broadcast Media ................................................................................................ 15 Health ................................................................................................................................ 15 Culture, Recreation and Education ................................................................................... 15 Population ............................................................................................................................... 16 Employment ............................................................................................................................ 17 Income and Housing Data ....................................................................................................... 20 Building Permits ..................................................................................................................... 20 FINANCIAL MATTERS ............................................................................................................. 21 Introduction ............................................................................................................................. 21 Budgeting, Tax Levy and Appropriations Procedures ............................................................ 21 Financial Reports and Examinations of Accounts .................................................................. 22 Insurance ................................................................................................................................. 23 Investment Policy of the County............................................................................................. 23 AD VALOREM TAXES .............................................................................................................. 26 Assessed Valuation ................................................................................................................. 26 Changes to Assessed Valuation .............................................................................................. 29 Statutory Procedure and the Levying of Ad Valorem Property Taxes ................................... 31 Collection of Ad Valorem Property Taxes and Special Assessments .................................... 33 Delinquency Procedures ......................................................................................................... 35 OTHER MAJOR COUNTY FUND REVENUE SOURCES ...................................................... 37 Sales Tax ................................................................................................................................. 37 Changes to Ohio Sales Tax ..................................................................................................... 38 Sales Tax on Medicaid Managed-Care Organizations ............................................................ 39 Historic Sales Tax Collections ................................................................................................ 39 Local Government Fund ......................................................................................................... 40 Federal Funds .......................................................................................................................... 40 Revenues From County Properties ......................................................................................... 41 County General Fund .............................................................................................................. 42 SECURITY AND SOURCES OF PAYMENT FOR COUNTY GENERAL OBLIGATION BONDS AND NOTES ................................................................................................................. 42 Ad Valorem Property Tax Security ........................................................................................ 42 Sources of Payment................................................................................................................. 43 INVESTMENT CONSIDERATIONS ......................................................................................... 44 General .................................................................................................................................... 44 Local Fiscal Emergency Legislation ....................................................................................... 44 GREATER GREENE-LITTLE MIAMI SEWER DISTRICT ..................................................... 46 General .................................................................................................................................... 46 Management ............................................................................................................................ 46 Method of Accounting ............................................................................................................ 46 Employees and Payroll ........................................................................................................... 47 THE WATER SYSTEM ............................................................................................................... 49 Description .............................................................................................................................. 49 Operations ............................................................................................................................... 50 Rate Covenant ......................................................................................................................... 50 Rates (User Charges, Tap-In Fees, and Other Charges) ......................................................... 51 User Charges ..................................................................................................................... 51 Tap-In Fees ....................................................................................................................... 52 Equalization Charge .........................................................................................................