Ohio Revised Code
Chapter 6101 | Conservancy Districts
Section 6101.55 | Annual Levy.

Effective: September 23, 2008
Latest Legislation: House Bill 562 - 127th General Assembly
The board of directors of a conservancy district shall each year after the original assessment has been levied determine, order, and levy the annual levy, which shall include all assessments, or installments of assessments, together with interest, levied under this chapter, which become due in the ensuing year. The annual levy shall be due and be collected at the same time that state and county taxes are due and collected. After bonds have been sold, in the determination of an annual levy, the rate of interest upon the unpaid installments of an assessment shall be the rate borne by the bonds that have been issued and sold pursuant to the assessment. The annual levy shall be recorded in the conservancy assessment record, shall be signed and certified by the president of the board and by the secretary of the conservancy district not later than the thirtieth day of September each year, and shall thereafter become a permanent record in the office of the district.
The certificate of the annual levy shall be substantially as set forth in section 6101.84 of the Revised Code. Then shall follow both of the following:
(A) The descriptions of the property opposite the names of the owners;
(B) The total amount of the annual levy on each piece of property and on each public corporation for the account of all funds and the amount of each item making up the total.
The form of the annual levy portion of the conservancy assessment record as prescribed in this section may be modified with the approval of the auditor of state. The certificate of the annual levy and the annual levy portion of the conservancy assessment record shall be named " Assessment Record of ________________ District, _________________ County, Ohio."
One copy of that part of the assessment record affecting lands and public corporations in any county shall be forwarded to the county auditor of that county. The auditor of each county shall set up as a charge upon the county treasurer the total amount of assessments levied as shown by the assessment record, and shall certify the record as other tax records to the county treasurer of the county. The treasurer shall collect the amount according to law. The assessment record shall be the treasurer's warrant and authority to demand and receive the assessments due in the county as found in the record.
In the event of any failure of the board to determine and order an annual levy for the purpose of paying the interest and principal of any bonds pursuant to this chapter, the auditor of the county in which the lands and public corporations subject to the assessments are situated shall make and complete a levy of the special assessments necessary for the purpose against the lands and public corporations in the district, and each piece of property in that county against which benefits have been appraised. Any assessment so made and completed by the auditor shall be made and completed by the auditor in the manner provided for the making and completion of an assessment by the board, and shall have the same effect as a levy of assessments determined and ordered by the board.

Structure Ohio Revised Code

Ohio Revised Code

Title 61 | Water Supply-Sanitation-Ditches

Chapter 6101 | Conservancy Districts

Section 6101.01 | Conservancy District Definitions.

Section 6101.02 | Conservancy Bonds and Records.

Section 6101.03 | Evidence and Forms.

Section 6101.04 | Purpose and Organization of Conservancy Districts.

Section 6101.05 | Proceedings for Establishment of a Conservancy District.

Section 6101.06 | Petitioners' Bond.

Section 6101.061 | Notice of Petition.

Section 6101.07 | Composition of Court for Hearing on Petition.

Section 6101.08 | Hearing on Petition.

Section 6101.09 | Findings and Decree of Court Incorporating Conservancy District.

Section 6101.10 | Appointment of Directors of Conservancy District.

Section 6101.11 | Organization, Records of Conservancy District.

Section 6101.12 | Secretary, Employees.

Section 6101.13 | Plan for Improvements.

Section 6101.14 | Right of Entry.

Section 6101.15 | Powers of Board.

Section 6101.151 | Property of District Removed From Tax Duplicate.

Section 6101.16 | Contracts for Improvements.

Section 6101.161 | Conservancy District Contract Requirements.

Section 6101.17 | Dominant Right of Eminent Domain.

Section 6101.18 | Eminent Domain.

Section 6101.181 | Appropriation of Property for Sewer Construction to Address Public Health Nuisance.

Section 6101.19 | Conservancy District Rules and Regulations - Enforcement - Prohibitions.

Section 6101.20 | Plan Requiring Building, Modification, Removal, or Rebuilding of Bridge, Grade, or Aqueduct.

Section 6101.21 | Passing Boat or Other Equipment Through Bridge or Grade.

Section 6101.22 | Surveys and Examinations of Rainfall, Flood Conditions, and Stream Flow.

Section 6101.23 | Co-Operation With United States Government or Other Corporations.

Section 6101.24 | Water Rights and Uses - Rates.

Section 6101.241 | Improvements Outside Boundary of District.

Section 6101.25 | Recreational Facilities Upon Lands Owned or Controlled by District.

Section 6101.26 | Taking or Damaging Cemetery.

Section 6101.27 | Board of Appraisers of Conservancy District.

Section 6101.28 | Appraising of Benefits and Damages.

Section 6101.29 | Effect of Improvement on Land Outside District.

Section 6101.30 | Notice of Land Included or Excluded From District.

Section 6101.31 | Conservancy Appraisal Record.

Section 6101.32 | Notice of Filing Report on Appraisals.

Section 6101.33 | Exceptions to Appraisals.

Section 6101.34 | Court Order on Appraisals.

Section 6101.35 | Appeal From Award of Compensation or Damages.

Section 6101.36 | Possession and Title to Property.

Section 6101.37 | Certified Copy of Decree.

Section 6101.38 | Confirmed Appraisal of Compensation or Damages - Appointment of Magistrate.

Section 6101.39 | Alteration or Addition to Plan.

Section 6101.40 | Appeals Not Permitted to Interrupt or Delay Any Action.

Section 6101.41 | Land of District Exempt From Assessment.

Section 6101.42 | Appraising Lands Not at First Included Within Boundaries of District.

Section 6101.43 | Moneys of District Administered Through Funds.

Section 6101.44 | Moneys of District Administered Through Funds.

Section 6101.441 | Dissolution or Disorganization of Conservancy District.

Section 6101.45 | Defects Not to Invalidate Proceedings Except Where Denial of Justice Results.

Section 6101.46 | Directors May Borrow Money and Issue Notes.

Section 6101.48 | Directors to Levy Assessments.

Section 6101.49 | Paying Assessments.

Section 6101.50 | Issuing Anticipatory Bonds and Notes.

Section 6101.501 | Issuing Bonds to Pay Costs of Improvement.

Section 6101.51 | Issuing Revenue Bonds.

Section 6101.52 | Duties of Treasurer.

Section 6101.53 | Conservancy Maintenance Assessment.

Section 6101.54 | Readjustment of Appraisal of Benefits.

Section 6101.55 | Annual Levy.

Section 6101.56 | Borrowing in Anticipation of Collection of Assessments.

Section 6101.57 | Collecting Assessments.

Section 6101.58 | County Treasurer's Bond.

Section 6101.59 | Conservancy District Assessment Constitutes Lien.

Section 6101.60 | Enforcement of Conservancy District Liens.

Section 6101.61 | Annual Levy Procedures.

Section 6101.62 | Water Department Funds Used to Pay Levy or Assessment.

Section 6101.63 | Additional Rate for Water.

Section 6101.64 | Sewer Rentals Used to Pay Levy or Assessment.

Section 6101.65 | Failure to Pay Collected Assessments.

Section 6101.66 | Annual Report of Directors.

Section 6101.67 | Compensation and Expenses of Directors and Appraisers.

Section 6101.68 | Lands Included in More Than One District.

Section 6101.69 | Consolidation of Districts.

Section 6101.70 | Petition for Uniting Districts by Directors.

Section 6101.71 | Petition for Organizing Subdistricts.

Section 6101.72 | Annexing or Absorbing Territory.

Section 6101.73 | Irrigation Districts.

Section 6101.74 | Remedies and Damages.

Section 6101.75 | Policing District.

Section 6101.76 | Removals for Cause.

Section 6101.77 | Writ of Mandamus.

Section 6101.78 | Defective Notice.

Section 6101.79 | Questions of Validity of Organization Advanced in Courts.

Section 6101.80 | Liberal Construction of Chapter.

Section 6101.81 | Destruction, Injury, Removal of Survey Marks Prohibited.

Section 6101.82 | Liability for Damages.

Section 6101.83 | Unlawful Use of Moneys.

Section 6101.84 | Illustrative Forms.

Section 6101.99 | Penalty.