Limit ability to reallocate certain school property tax millage

Added Senate cosponsor names (Koehler, Brenner, Cirino, Gavarone, Huffman, O'Brien, Reineke, Reynolds, Roegner, Romanchuk, Schaffer) to the bill header.

Reorganized the bill's formatting and pagination structure, moving from a single continuous format to a more structured layout with section headers and page breaks.

Removed page numbers and internal markup indicators (like 'Sub. H. B. No. 129 Page 2') that were present in the House version but are formatting artifacts rather than substantive changes.

Added new sections 5705.195, 5705.196, and 5705.197 that establish procedures for fixed-sum levies, including ballot language requirements, election procedures, and certification processes for school districts seeking to levy taxes outside the ten-mill limitation.

Modified section 319.301 to expand definitions of 'real property' to include railroad property, and added new definitions for 'carryover property,' 'effective tax rate,' and 'taxes charged and payable' to clarify how tax reductions are calculated.

Added enforcement mechanisms in section 319.301 that allow the tax commissioner to withhold up to 50% of state revenues to local governments or school districts if county auditors fail to comply with certification orders, with specific procedures for handling non-compliance.

Modified section 5705.01 to expand the definition of 'subdivision' to include various types of districts and authorities, and updated definitions of 'taxing authority,' 'fiscal officer,' and other terms to reflect current organizational structures.

Added provisions specifying that the amended section 319.301 applies to tax year 2026 and every tax year thereafter, establishing a clear effective date for the new tax reduction calculations.

Modified section 5705.194 to clarify eligibility for levying additional taxes in excess of the ten-mill limitation during fiscal caution, fiscal watch, or fiscal emergency states, and added provisions for renewing existing levies.

Added section 323.32 to clarify the treatment of railroad notes in bankruptcy settlements, establishing procedures for how payments from railroad bankruptcy claims are distributed to taxing districts.