Ohio Revised Code Chapter 727 - Assessments - Generally

• Section 727.01 - Power To Levy And Collect Special Assessments - Methods.
  Each municipal corporation shall have special power to levy and collect special assessments. The legislative authority of a municipal corporation may assess upon the...
• Section 727.011 - Control, Planting, Care, And Maintenance Of Shade Trees.
  For the purpose of controlling the blight and disease of shade trees within public rights-of-way, and for planting, maintaining, trimming, and removing shade trees...
• Section 727.012 - Constructing, Maintaining, Repairing, Cleaning, And Enclosing Of Ditches.
  For the purpose of constructing, maintaining, repairing, cleaning, and enclosing ditches, the legislative authority of such municipal corporation may establish one or more districts...
• Section 727.013 - Relocation Of Overhead Cables, Wires, And Appurtenant Equipment.
  A municipal corporation may contract with any corporation, company, partnership, association, or person maintaining overhead cables, wires, and appurtenant equipment on a street of...
• Section 727.02 - Fixing Value Of Lands Not Assessed For Taxation.
  In making a special assessment by percentage of the tax value or by the foot front on lots or lands not subdivided into lots,...
• Section 727.03 - Limitation On Special Assessments.
  The legislative authority of a municipal corporation shall limit all special assessments levied under sections 727.01 to 727.49, inclusive, of the Revised Code, to...
• Section 727.04 - Assessments For Repaving Of Streets.
  When a special assessment is levied under sections 727.01 to 727.49, inclusive, of the Revised Code, by the legislative authority of a municipal corporation...
• Section 727.05 - Portion Of Improvement Cost To Be Paid By Municipal Corporation.
  The municipal corporation shall pay such part of the total cost of improvements for which special assessments are levied under sections 727.01 to 727.49,...
• Section 727.06 - Petition By 60% Of Owners Of Front Footage For Improvement.
  When a petition subscribed by the owners of sixty per cent of the front footage of property abutting upon a street, alley, public road,...
• Section 727.07 - Change In Grade Assessment.
  When a street, alley, public highway, sidewalk, wharf, or landing within a municipal corporation is graded, or pavements are constructed in conformity to grades...
• Section 727.08 - Determining Total Cost Of Public Improvement.
  The cost of any public improvement to be paid for directly or indirectly, in whole or in part, by funds derived from special assessments...
• Section 727.09 - Special Assessment Proceedings May Include More Than One Improvement.
  When it is determined by the legislative authority of a municipal corporation and is recited in the resolution of necessity adopted under section 727.12...
• Section 727.10 - Describing Lots And Lands To Be Charged.
  In all proceedings in which lots or lands are to be charged with special assessments to pay any part of the cost of a...
• Section 727.11 - Annual Installment Payment Schedules.
  Special assessments for any improvement under this chapter shall be payable in annual installments pursuant to one or more payment schedules authorized by the...
• Section 727.111, 727.112 - [Repealed].
  Effective Date: 01-01-1962
• Section 727.12 - Filing Plans - Resolution Of Necessity.
  When it is deemed necessary by a municipal corporation to make a public improvement to be paid for in whole or in part by...
• Section 727.13 - Notice Of Passage Of Resolution Of Necessity And Filing Of Estimated Assessment.
  Notice of the passage of a resolution of necessity and the filing of the estimated assessment under section 727.12 of the Revised Code, shall,...
• Section 727.14 - Publishing Notice Of Certain Special Assessments.
  In lieu of the procedure provided in section 727.13 of the Revised Code, the legislative authority may provide for notice of the passage of...
• Section 727.15 - Objection Filed By Owner.
  The owner of any lot or parcel of land who objects to the amount or apportionment of, or the assessment against such lot or...
• Section 727.16 - Assessment Equalization Board.
  In the event the owner of any lot or parcel of land to be assessed objects to the amount or apportionment of the estimated...
• Section 727.17 - Powers And Duties Of Board.
  On the day appointed by the legislative authority of the municipal corporation for that purpose, the assessment equalization board appointed under section 727.16 of...
• Section 727.171 - Special Assessment For Off-street Parking Facilities.
  The legislative authority of a municipal corporation may declare, by resolution, the necessity of levying and collecting special assessments for the purpose of paying...
• Section 727.18 - Filing Damage Claims.
  An owner of a lot or parcel of land, claiming that he will sustain damages by reason of a proposed public improvement, to be...
• Section 727.19 - Claims For Damages.
  When claims for damages are filed under section 727.18 of the Revised Code and the legislative authority of the municipal corporation determines in the...
• Section 727.20 - Assessment Of Damages.
  When claims for damages are filed in accordance with section 727.18 of the Revised Code and the legislative authority of the municipal corporation determines,...
• Section 727.21 - Jury Procedure.
  The jury summoned under section 727.19 or 727.20 of the Revised Code shall be sworn to inquire into and assess the actual damages in...
• Section 727.22 - Jury Costs.
  If the jury summoned under section 727.19 or 727.20 of the Revised Code finds no damages, the costs of the inquiry shall be taxed...
• Section 727.23 - Ordinance For Public Improvement.
  The legislative authority of a municipal corporation which has adopted a resolution under section 727.12 of the Revised Code declaring the necessity for a...
• Section 727.24 - Low Bid Exceeds Estimates.
  After the passage of an ordinance under section 727.23 of the Revised Code, to proceed with a public improvement, the improvement may be constructed...
• Section 727.25 - Procedure For Ordinance Of Assessment.
  After the actual cost of a public improvement authorized under section 727.23 of the Revised Code has been ascertained, the legislative authority of the...
• Section 727.251 - Applying For Deferment Of Payment.
  Within fifteen days after adoption of an ordinance of assessment pursuant to section 727.25 of the Revised Code, an owner of property against which...
• Section 727.26 - Notice Of Passage Of Ordinance.
  Upon the passage of an ordinance under section 727.25 of the Revised Code levying a special assessment, the legislative authority of the municipal corporation...
• Section 727.27 - Payment Schedule.
  Special assessments are payable by the time and in the manner stipulated in the assessing ordinance passed under section 727.25 of the Revised Code,...
• Section 727.28 - Interest Rate On Securities Issued In Anticipation Of Collection Of Special Assessments.
  (A) When securities are issued in anticipation of the collection of special assessments, the interest on the securities shall be treated as part of...
• Section 727.29 - Apportioning Assessment Between Life Tenant And Owner.
  When a special assessment is made on real estate subject to a life estate, the assessment shall be payable by the tenant for life,...
• Section 727.30 - Duties Of Officers In Implementing Special Assessments.
  When any special assessment is levied under section 727.25 of the Revised Code, and securities of the municipal corporation are issued in anticipation of...
• Section 727.301 - Collecting Assessments By Municipal Treasurer.
  When securities are issued in anticipation of the collection of a special assessment, the legislative authority of a municipal corporation, in the assessing ordinance,...
• Section 727.31 - Proceedings To Recover Special Assessment.
  If the payment of a special assessment, which has not been certified to the county auditor for collection, is not made by the time...
• Section 727.311 - [Repealed].
  Effective Date: 01-01-1962
• Section 727.32 - Court To Determine Amount Of Recovery.
  If in any action for the recovery of a special assessment, it appears that by reason of any technical irregularity or defect, whether in...
• Section 727.33 - Collecting Unpaid Assessments.
  When any special assessment, levied under section 727.25 of the Revised Code and in anticipation of which securities of the municipal corporation have not...
• Section 727.331 - Municipal Treasurer To Collect Unpaid Assessments.
  The legislative authority of a municipal corporation, when securities are not issued in anticipation of the collection of a special assessment, may provide, in...
• Section 727.332 - Municipal Treasurer To Deliver Statement Showing Amount Collected To Auditor.
  The treasurer of a municipal corporation collecting special assessments pursuant to section 727.301 or 727.331 of the Revised Code, within five business days after...
• Section 727.34 - Lien Of Assessment Or Installment.
  The lien of an assessment or any installment thereof shall continue for two years from date of passage of the ordinance under section 727.25...
• Section 727.35 - Statute Of Limitations For Action For Recovery.
  If an action for the recovery of an assessment is commenced within due time, and a judgment therein for the plaintiff is reversed, or...
• Section 727.36 - Adding Collection Costs To Assessment.
  In placing any assessment on the tax list, the county auditor shall add to each assessment such per cent as he deems necessary to...
• Section 727.37 - Court Of Common Pleas Jurisdiction.
  The court of common pleas shall have the jurisdiction authorized by sections 727.01 to 727.49, inclusive, of the Revised Code, for the collection of...
• Section 727.38 - Additional Assessment To Supply Deficiency.
  If an assessment proves insufficient to pay the cost of a public improvement, the legislative authority of a municipal corporation may levy an additional...
• Section 727.39 - Reassessment Order.
  When it appears to the legislative authority of a municipal corporation that a special assessment is invalid by reason of informality or irregularity in...
• Section 727.40 - Rules Of Construction.
  Proceedings with respect to public improvements to be paid for in whole or in part by special assessments shall be liberally construed by the...
• Section 727.41 - Cooperative Agreements For Street Improvements.
  Whenever the boundary line between two municipal corporations is located within or along the side lines of a street, avenue, or other public highway,...
• Section 727.42 - Apportioning Costs Among Municipal Corporations For Park Boulevard.
  Whenever a park boulevard extends from a municipal corporation to which it belongs into or adjacent to one or more other municipal corporations, and...
• Section 727.43 - Damage Claim Limits.
  No person who claims damages, arising without his fault from the acts of a municipal corporation or its agents in the construction of a...
• Section 727.44 - Establishing Sanitary Sewerage, Storm Sewerage, And Water Supply Districts.
  In addition to the power conferred by other sections of the Revised Code, the legislative authority of a municipal corporation may by ordinance establish...
• Section 727.45 - Showing Location Of Facilities.
  The plan prepared under section 727.44 of the Revised Code shall show the location of all facilities included within the plan. Effective Date: 01-01-1962
• Section 727.46 - Filing Plan For Sanitary Sewerage, Storm Sewerage, And Water Supply Districts.
  When a general plan has been prepared under section 727.44 of the Revised Code and reported to the legislative authority, it shall be filed...
• Section 727.47 - Adopting Plan For Sanitary Sewerage, Storm Sewerage, And Water Supply Districts.
  The legislative authority shall consider any objections filed under section 727.46 of the Revised Code, and after such consideration may adopt the general plan...
• Section 727.48 - Alteration Of Districts.
  The legislative authority of a municipal corporation may, from time to time rearrange existing districts, establish new districts or subdistricts, or amend the general...
• Section 727.49 - Constructing Portion Of Plan.
  After a general plan has been approved under section 727.47 of the Revised Code, the legislative authority of the municipal corporation shall designate, from...
• Section 727.50 To 727.64 - [Repealed].
  Effective Date: 01-01-1962
• Section 727.65, 727.66 - [Repealed].
  Effective Date: 10-01-1953
• Section 727.67, 727.68 - [Repealed].
  Effective Date: 01-01-1962

Last modified: October 10, 2016