Ohio Revised Code
Chapter 6117 | Sewer Districts; County Sewers
Section 6117.33 | Annual Certification of Assessments.

Effective: September 21, 1982
Latest Legislation: House Bill 379 - 114th General Assembly
On or before the second Monday in September, annually, the board of county commissioners shall certify all of the assessments provided for in section 6117.32 of the Revised Code to the county auditor, including all assessments deferred pursuant to section 6117.061 of the Revised Code, stating the amount and the time of payment thereof, and in accordance therewith the auditor shall record the same in a book to be known as the "sewer improvement record" of said county, showing separately the assessments to be collected forthwith and the assessments whose collection has been deferred by the board pursuant to section 6117.061 of the Revised Code. Such assessment, including the assessments deferred by the board pursuant to section 6117.061 of the Revised Code, shall bear interest at the rate that the bonds authorized by section 6117.25 of the Revised Code bears, or at the rate that the contribution of the county to be paid from the assessment under an agreement pursuant to section 6121.13 of the Revised Code, between the county and the Ohio water development authority, bears, and shall be a lien upon the lots and lands so assessed from the date of such record until such assessments are paid, and shall be collected in annual or semiannual installments within a period of not more than forty years, provided that interest on deferred assessments shall terminate when all of the bonds issued by the board in anticipation of such deferred assessments have been paid in full. If any such assessment is twenty-five dollars or less, or whenever the unpaid balance of any such assessment is twenty-five dollars or less, the same shall be paid in full and not in installments at the time the first or next installment would otherwise become payable. The several installments of such assessments which have not been deferred for collection pursuant to section 6117.061 of the Revised Code and interest on deferred assessments shall be placed upon the tax duplicate of the county for collection as they become due commencing with the first duplicate prepared after the assessments have been so certified, and shall be collected the same as other taxes, and shall be subject to the same penalties and interest. In case bonds have not been sold or an agreement between the county and the Ohio water development authority has not been entered into to pay the cost of the improvement the amount assessed against any lot or parcel of land may be paid within thirty days from the confirmation of the revised assessment.
The board shall, annually, during the month of August, review all assessments which have been deferred for collection pursuant to section 6117.061 of the Revised Code as shown upon the auditor's "sewer improvement record" and shall determine whether, in view of changed circumstances concerning the property since the date of the original deferment, it is no longer inequitable to certify such assessment or any portion thereof to the county auditor for collection. On or before the second Monday in September, annually, the board shall direct the county auditor to place on the tax duplicate for collection such deferred assessments or portions thereof as the board determines should no longer be deferred, or which the property owner has requested to be collected, and thereupon the county auditor shall place the same upon the first duplicate prepared by him thereafter and shall collect the same as other taxes in such number of annual or semiannual installments within a period ending not later than the thirty-ninth year after the year in which the nondeferred assessments for such improvement were first collected, as directed by the board, provided that the number of installments shall not be less than that required to coincide with the remaining principal payments on the bonds issued in anticipation of the collection of such assessments and in no event shall the payment period be less than five years. On or before the second Monday of September of the twentieth year following the adoption of the resolution confirming the revised assessment, the board shall direct the county auditor to place on the tax duplicate for collection all deferred assessments or parts thereof confirmed by such resolution which the board has not theretofore directed the auditor to collect, and thereupon the auditor shall place the same upon the first tax duplicate prepared by him thereafter and shall collect the same as other taxes in such number of annual or semiannual installments within a period of not more than twenty and not less than five years as directed by the board, provided that the final installment shall not be made payable earlier than the payment date of the final installment of the nondeferred assessments for such improvement. All assessments when collected, together with all interest thereon, shall be applied respectively to the purposes for which such assessments have been made and to no other purpose, provided that any installments of deferred assessments collected by the treasurer subsequent to the retirement of the bonds issued in anticipation of the collection of such deferred assessments, shall be allocated by him to the several county funds, including the special fund provided for by section 6117.02 of the Revised Code, in proportion to their respective contributions to the retirement and discharge of such bonds.

Structure Ohio Revised Code

Ohio Revised Code

Title 61 | Water Supply-Sanitation-Ditches

Chapter 6117 | Sewer Districts; County Sewers

Section 6117.01 | Power to Establish Sewer Districts - Sanitary Engineering Department.

Section 6117.011 | Surveys of Water Supply, Sanitary, or Drainage Facilities.

Section 6117.012 | Rules for Disconnection and Reconnection or Relocation of Improper Inflows Into Sewers.

Section 6117.02 | Sanitary Rates, Charges, or Penalties Fixed or Established.

Section 6117.021 | Contracts for Purpose of Complying With Phase II of Storm Water Program.

Section 6117.03 | Resolution to Lay Out, Establish, and Maintain One or More Sewer Districts Within County.

Section 6117.04 | Authority of Board of County Commissioners to Acquire, Construct, Maintain, and Operate Sanitary or Drainage Facilities.

Section 6117.05 | Continuing Jurisdiction Where Area Is Incorporated Into or Annexed to Municipal Corporation.

Section 6117.06 | General Plan of Sewerage or Drainage.

Section 6117.061 | Deferment of Collection of Assessment.

Section 6117.062 | Deferment of Collection of Assessments for Certain Lines Providing Sewer Facilities to Industrial or Residential Developments.

Section 6117.07 | Determination to Proceed With Construction.

Section 6117.08 | Proceed to Issue or Incur Public Obligations and Construct the Improvement.

Section 6117.09 | Appeal to Probate Court.

Section 6117.10 | Appeal When Improvement Is Located in Two or More Counties.

Section 6117.11 | Appeal When Petition for Improvement Is Dismissed.

Section 6117.12 | Appeal by Guardian of Minors or Other Persons Under Disability.

Section 6117.13 | Transmission of Original Papers in Proceedings and Certified Transcript of Record.

Section 6117.14 | Hearing on Appeal.

Section 6117.15 | Trial in Probate Court.

Section 6117.16 | Action When More Than One Party Appeals.

Section 6117.17 | Court Findings.

Section 6117.18 | Record - Costs.

Section 6117.19 | Appeal Made in Reference to Necessity of Improvement.

Section 6117.20 | Appeal Made in Reference to Boundaries of Assessment District or to Tentative Assessment.

Section 6117.21 | Judgment Establishing Improvement.

Section 6117.22 | Fees and Compensation of Officers.

Section 6117.23 | Appeal From Probate Court.

Section 6117.24 | Manifest Error in Proceedings.

Section 6117.25 | Payment for Costs of Improvement.

Section 6117.251 | Sanitary or Drainage Facility Improvements.

Section 6117.27 | Contracts for Construction of Improvements.

Section 6117.28 | Petition by Landowners for Improvements.

Section 6117.29 | Cost of Improvement to Include Engineering, Necessary Publications, Inspection, Interest on Public Obligations.

Section 6117.30 | Assessment District Assessments.

Section 6117.31 | Actual Costs - Collection.

Section 6117.311 | Levying Tax and Issuing Bonds to Pay Costs of Improvement.

Section 6117.32 | Revised Assessment.

Section 6117.33 | Annual Certification of Assessments.

Section 6117.34 | Complaint of Unsanitary Conditions.

Section 6117.36 | Writ of Mandamus.

Section 6117.37 | Recovery of Fine, Forfeiture, or Penalty.

Section 6117.38 | Sewerage or Drainage Outside District.

Section 6117.39 | Acquisition or Purchase of Property.

Section 6117.40 | Sewer Construction Within Municipal Corporation.

Section 6117.41 | Contracts With Other Public Agencies.

Section 6117.42 | Compensation to Other Public Agencies Providing Services.

Section 6117.43 | Payment of Agreed Compensation by Levy of Taxes or Special Assessments.

Section 6117.44 | Credit of Compensation.

Section 6117.45 | Violations - Fines.

Section 6117.46 | County Trunk or Main Sewers.

Section 6117.47 | Purchase or Appropriation of Property for County Trunk or Main Sewers.

Section 6117.48 | Eminent Domain Proceedings.

Section 6117.49 | Sale or Disposition of County Sanitary or Drainage Facilities.

Section 6117.51 | New Public Sewer Construction Projects.

Section 6117.60 | Amendments to Chapter Are Subject to 4 of Hb 549 of the 123rd General Assembly.

Section 6117.99 | Penalty.