Ohio Revised Code
Chapter 6115 | Sanitary Districts
Section 6115.42 | Appraisal and Assessment of Lands Losing Tax Exemption.

Effective: October 1, 1953
Latest Legislation: House Bill 1 - 100th General Assembly
If any lands in any sanitary district are not liable for taxation or assessment at the time of the execution of the work, but afterwards, during the period when such work is being paid for, become liable to taxation or assessment by reason of some change in condition, benefit, or ownership, such lands shall thereupon be appraised and assessed as other lands in said district receiving equal benefits.

Structure Ohio Revised Code

Ohio Revised Code

Title 61 | Water Supply-Sanitation-Ditches

Chapter 6115 | Sanitary Districts

Section 6115.01 | Sanitary District Definitions.

Section 6115.02 | Sanitary District Tax Books and Records.

Section 6115.03 | Jurisdiction, Evidence, Forms Establishing Sanitary District.

Section 6115.04 | Establishment and Purpose of Sanitary Districts.

Section 6115.05 | Petition for Establishment of Sanitary District.

Section 6115.06 | Bond for Expenses to Be Filed With Petition.

Section 6115.07 | Notice of Petition and Hearing - Jurisdiction.

Section 6115.08 | Hearing - Order Establishing District.

Section 6115.09 | Filing and Recording Findings and Decree of Incorporation of District.

Section 6115.10 | Appointment of Directors.

Section 6115.101 | Directors of Sanitary District Organized Wholly for Reduction of Populations of Biting Arthropods.

Section 6115.102 | Sanitary District Advisory Council for Sanitary District Organized Wholly for Reduction of Populations of Biting Arthropods.

Section 6115.103 | Directors of Sanitary District Organized Wholly for Purpose of Providing Water Supply.

Section 6115.104 | Sanitary District Advisory Council for Sanitary District Organized Wholly for Purpose of Providing Water Supply.

Section 6115.11 | Oath, Bond of Director.

Section 6115.12 | Seal - Records - Transcripts of Meetings.

Section 6115.13 | President of Board - Temporary Director - Quorum.

Section 6115.14 | Secretary - Executive Director - Chief Engineer - Treasurer - Attorney - Employees.

Section 6115.141 | Certificate of Available Funds.

Section 6115.15 | Plans for Sewage or Other Liquid Waste or Treatment or Disposal Works Submitted to Board.

Section 6115.16 | Improvement Plan Approval and Execution.

Section 6115.17 | Right of Entry for Surveys and Examinations.

Section 6115.18 | Powers and Duties of Board of Directors.

Section 6115.19 | Improvement Plan for District Organized to Provide Water Supply.

Section 6115.191 | Assessing Interest on Unpaid Balance of Water Supply Payments.

Section 6115.20 | Contract Bidding Procedures.

Section 6115.201 | Sanitary District Contract Requirements.

Section 6115.21 | Dominant Right of Eminent Domain.

Section 6115.22 | Condemnation of Land or Property.

Section 6115.221 | Appropriation of Property for Sewer Construction to Address Public Health Nuisance.

Section 6115.23 | Regulations, Approval and Enforcement.

Section 6115.24 | Regulations for Sanitary District Organized Wholly for Reduction of Populations of Biting Arthropods.

Section 6115.25 | Removal of Physical Obstructions In, Over, or Upon Public Streets, Lanes, Alleys, or Highways.

Section 6115.26 | Surveys and Examinations of Rainfall, Stream Flow.

Section 6115.27 | Cooperation or Assistance by u.s. Government or Other Governmental Entity.

Section 6115.28 | Taking or Damage to Cemetery.

Section 6115.29 | Board of Appraisers of Sanitary District.

Section 6115.30 | Appraisals of Compensation and Damages.

Section 6115.31 | Appraisals of Compensation and Damages Beyond the Boundaries of District.

Section 6115.32 | Notice of Hearing of Land to Be Included or Excluded From District.

Section 6115.321 | Exclusion of Territory From Sanitary District Established for the Reduction of Biting Arthropods.

Section 6115.33 | Sanitary District Appraisal Record.

Section 6115.34 | Notice of Hearing on Appraisals.

Section 6115.35 | Filing Exceptions to Reports or Appraisals.

Section 6115.36 | Court Approval, Confirmation or Return of Plan.

Section 6115.37 | Appeal of Award as to Compensation or Damages.

Section 6115.38 | Possession of Property After Verdict and Award.

Section 6115.39 | Certified Copy of the Decree.

Section 6115.40 | Alterations or Additions to Official Plan.

Section 6115.41 | Appeal Not to Delay Action or Prosecution of Work.

Section 6115.42 | Appraisal and Assessment of Lands Losing Tax Exemption.

Section 6115.43 | Appraising Lands Not at First Included Within the Boundaries of District.

Section 6115.44 | Immaterial Irregularities or Defects.

Section 6115.45 | Sanitary District Funds.

Section 6115.46 | Preliminary Costs and Expenses to Be Repaid.

Section 6115.47 | Borrowing Power of Board of Directors.

Section 6115.48 | Sanitary District Assessment Record.

Section 6115.49 | Assessment Payments.

Section 6115.50 | Bonds in Anticipation of the Levy and Collection of Special Assessments.

Section 6115.51 | Treasurer's Duties - Bonds - Investments.

Section 6115.52 | Revenue Obligations Issued to Pay Costs Arising From Execution of Official Plan.

Section 6115.53 | Sanitary District Maintenance Assessment - Sale of Water.

Section 6115.54 | Readjustment of Appraisal of Benefits for More Equitable Basis for Levy of Maintenance Assessment.

Section 6115.55 | Annual Levy - Certificate.

Section 6115.56 | Collection of Assessments.

Section 6115.57 | Bond of County Treasurer for Probable Amount of Assessments.

Section 6115.58 | Sanitary District Assessments and Taxes Constitute a Lien.

Section 6115.59 | Suits for the Collection of Delinquent Taxes or Assessments.

Section 6115.60 | Procedures for Levying, Collection, and Distribution of Assessments.

Section 6115.61 | Appropriation of Fund of Water Department for Payment of Assessments or Water Charges.

Section 6115.62 | Retirement of Principal and Interest on Bonds.

Section 6115.63 | Failure to Pay Over Assessments.

Section 6115.64 | Surplus Funds - Reports to Court and Advisory Council.

Section 6115.65 | Compensation, Expenses - Salaries of Extra Clerical Force.

Section 6115.66 | Land in More Than One Sanitary District.

Section 6115.67 | Conflicts in Jurisdiction.

Section 6115.68 | Union of Districts.

Section 6115.69 | Subdistricts Established and Organized.

Section 6115.70 | Remedies for Injuries.

Section 6115.71 | Protection of District Works.

Section 6115.72 | Removal of Officers or Employees.

Section 6115.73 | Enforcement by Mandamus.

Section 6115.74 | Correction of Defective Notice.

Section 6115.75 | Question of the Validity of the Organization of Sanitary Districts.

Section 6115.77 | Liability for Damages to District Works.

Section 6115.79 | Substantial Requirements for Forms.

Section 6115.99 | Penalty.