In the absence of a statutory provision to the contrary, a contract entered into in violation of R.C. Sections 308.04 and 2921.42 is not void. Morrow Cty. Airport Auth. v. Whetstone Flyers, Ltd., 112 Ohio St.3d 419.
A board of county commissioners may propose to the electors of the county a sales tax levy under R.C. 5739.026(A)(4) limited to permanent improvements for school districts only, but may not, in the resolution creating the community improvements board to administer the funds generated by the sales tax, restrict the authority of the community improvements board by defining what shall be considered a school district, how much shall go to each district, or what shall be considered a permanent improvement that must be approved if within the monetary limits established. 2007 Op. Att'y General 2007-02. Note of interest: Voters in Medina County approved such a sales tax levy at the May 2007 election; Squire Sanders assisted Medina County in that process.