sentences:  When Ohio deregulated electrical utilities in 2001 and reduced their assessed value from 88 to 25 percent, the state began taxing utilities on a kilowatt per hour basis and agreed to share that revenue with affected school districts for 15 years in the form of deregulation payments.“This plan was born out of necessity,” said Bird.“These changes are being considered because of our financial forecast.”
  
  The plan is based on a district retirement survey made in September.