Section 727.331 | Municipal Treasurer to Collect Unpaid Assessments.
Effective: November 1, 1991 Latest Legislation: House Bill 104 – 119th General Assembly The legislative authority of a municipal corporation, when securities are not issued in anticipation of the collection of a special assessment, may provide, in the assessing ordinance, that if a special assessment is unpaid, the treasurer of the municipal corporation shall collect […]
Section 727.332 | Municipal Treasurer to Deliver Statement Showing Amount Collected to Auditor.
Effective: November 1, 1991 Latest Legislation: House Bill 104 – 119th General Assembly 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 the collection, shall prepare a written statement showing the amount collected and deliver the statement to the county […]
Section 727.34 | Lien of Assessment or Installment.
Effective: November 1, 1991 Latest Legislation: House Bill 104 – 119th General Assembly 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 of the Revised Code, and no longer, unless the municipal corporation, before the expiration of such time, causes […]
Section 727.35 | Statute of Limitations for Action for Recovery.
Effective: January 1, 1962 Latest Legislation: House Bill 262 – 104th General Assembly If an action for the recovery of an assessment is commenced within due time, and a judgment therein for the plaintiff is reversed, or if the plaintiff fails in such action otherwise than upon the merits and the time limited for the […]
Section 727.36 | Adding Collection Costs to Assessment.
Effective: November 1, 1991 Latest Legislation: House Bill 104 – 119th General Assembly In placing any assessment on the tax list, the county auditor shall add to each assessment such per cent as he deems necessary to defray the expense of collecting it. If the legislative authority of a municipal corporation provides that the treasurer […]
Section 727.37 | Court of Common Pleas Jurisdiction.
Effective: January 1, 1962 Latest Legislation: House Bill 262 – 104th General Assembly 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 any charge or debt or the enforcement of any lien, notwithstanding the amount involved is less than that […]
Section 727.38 | Additional Assessment to Supply Deficiency.
Effective: January 1, 1962 Latest Legislation: House Bill 262 – 104th General Assembly If an assessment proves insufficient to pay the cost of a public improvement, the legislative authority of a municipal corporation may levy an additional assessment to supply the deficiency. Such additional assessment shall be levied against the same properties as were assessed […]
Section 727.39 | Reassessment Order.
Effective: January 1, 1962 Latest Legislation: House Bill 262 – 104th General Assembly When it appears to the legislative authority of a municipal corporation that a special assessment is invalid by reason of informality or irregularity in the proceedings, or when an assessment is adjudged to be illegal by a court of competent jurisdiction, the […]
Section 727.40 | Rules of Construction.
Effective: January 1, 1962 Latest Legislation: House Bill 262 – 104th General Assembly Proceedings with respect to public improvements to be paid for in whole or in part by special assessments shall be liberally construed by the legislative authorities of municipal corporations and by the courts in order to secure a speedy completion of the […]
Section 727.29 | Apportioning Assessment Between Life Tenant and Owner.
Effective: January 1, 1962 Latest Legislation: House Bill 262 – 104th General Assembly When a special assessment is made on real estate subject to a life estate, the assessment shall be payable by the tenant for life, but upon application by the life tenant to a court of competent jurisdiction, by action against the owner […]