Effective: July 8, 1993
Latest Legislation: Senate Bill 105 - 120th General Assembly
(A) After the list of real property, with the appraised benefits as approved by the court, or that part thereof from which no appeal is pending, has been filed with the secretary of the sanitary district as provided in section 6115.39 of the Revised Code, then from time to time, as the affairs of the district demand it, the board of directors of the sanitary district may levy on all real property, upon which benefits have been appraised, an assessment of such portion of the benefits as is found necessary by the board to pay the cost of the execution of the official plan, including superintendence of construction, administration, and financing costs, plus ten per cent of the total to be added for contingencies, but not to exceed in the total of principal the appraised benefits so adjudicated.
(B) Such assessment shall be apportioned to and levied on each tract of land or other property in the district in proportion to the benefits appraised, and not in excess thereof. If bonds are issued as provided in section 6115.50 of the Revised Code, then the amount of interest which will accrue on such bonds, as estimated by the board, shall be included in and added to the the assessment, but the interest to accrue on account of the issuing of the bonds shall not be construed as a part of the cost of construction in determining whether or not the expenses and costs of making the improvement are equal to or in excess of the benefits appraised.
(C) As soon as the assessment is levied, the secretary of the sanitary district, at the expense of the district, shall prepare in duplicate an assessment record of the district. It shall be indorsed and named "Sanitary District Assessment Record of ___________________ District."
(D) A separate record shall be preserved in case the purposes of the district include both improved sanitation and improved water supply. It shall contain a notation of the items of property appraised, the total amount of benefits appraised against each item, and the total assessment levied against each item. Where successive levies of assessments are made for the bond fund, the sanitary district assessment record shall contain suitable notations to show the number of levies and the amount of each, to the end that the sanitary district assessment record may disclose the aggregate of all levies for the bond fund up to that time.
(E) Upon the completion of such record it shall be signed and certified by the president of the board and by the secretary of the sanitary district, and shall thereafter become a permanent record in the office of the district. A copy of that part of the sanitary district assessment record affecting lands in any county shall be filed with the county auditor of such county.
(F) If it is found at any time that the total amount of assessment levied is insufficient to pay the cost of works set out in the official plan or of additional work done, the board may make an additional levy to provide funds to complete the work, provided the total of all levies of such assessment exclusive of interest does not exceed the total benefits appraised.
(G) The board of directors of a sanitary district shall not levy an assessment pursuant to this section unless both of the following apply:
(1) The total of all such assessments, exclusive of any amount added or to be added to such assessments representing interest that will accrue on bonds issued or to be issued, during the ten-year period that includes the year in which such assessment under this section is levied and the immediately preceding nine years does not exceed three per cent of the assessed valuation of the property within the district as listed and assessed for taxation in the year in which such assessment is levied;
(2) The largest annual installment of such assessment, exclusive of any amount to be added to such installment representing interest that will accrue on bonds to be issued and assuming no payment of any part of such assessment will be made pursuant to section 6115.49 of the Revised Code, does not exceed five-tenths of one per cent of such assessed valuation.
Structure 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 6115.11 | Oath, Bond of Director.
Section 6115.12 | Seal - Records - Transcripts of Meetings.
Section 6115.13 | President of Board - Temporary Director - Quorum.
Section 6115.141 | Certificate of Available Funds.
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 6115.23 | Regulations, Approval and Enforcement.
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 6115.33 | 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 6115.55 | 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 6115.62 | 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.