Effective: November 1, 1991
Latest Legislation: House Bill 104 - 119th General Assembly
Special assessments for any improvement under this chapter shall be payable in annual installments pursuant to one or more payment schedules authorized by the legislative authority in the resolution of necessity adopted pursuant to section 727.12 of the Revised Code. Except as otherwise provided in section 727.251 of the Revised Code, the number of annual installments of any assessment for street lighting purposes or to pay the costs of relocating overhead wires, cables, and appurtenant equipment underground shall not exceed thirty and the number of annual installments of all other assessments shall not exceed the maximum maturity for which securities could be issued in anticipation thereof under Chapter 133. of the Revised Code. If no period of maximum maturity is so specified, then the period for which such other assessments shall be levied, except as otherwise provided under section 727.251 of the Revised Code, shall not be less than one year, but may not exceed the estimated life of the usefullness of the improvement as certified by the fiscal officer of the municipal corporation.
Structure Ohio Revised Code
Title 7 | Municipal Corporations
Chapter 727 | Assessments - Generally
Section 727.01 | Power to Levy and Collect Special Assessments - Methods.
Section 727.011 | Control, Planting, Care, and Maintenance of Shade Trees.
Section 727.012 | Constructing, Maintaining, Repairing, Cleaning, and Enclosing of Ditches.
Section 727.013 | Relocation of Overhead Cables, Wires, and Appurtenant Equipment.
Section 727.02 | Fixing Value of Lands Not Assessed for Taxation.
Section 727.03 | Limitation on Special Assessments.
Section 727.031 | Exemption From Special Assessments - Nonprofit Arts Institutions.
Section 727.04 | Assessments for Repaving of Streets.
Section 727.05 | Portion of Improvement Cost to Be Paid by Municipal Corporation.
Section 727.06 | Petition by 60% of Owners of Front Footage for Improvement.
Section 727.07 | Change in Grade Assessment.
Section 727.08 | Determining Total Cost of Public Improvement.
Section 727.09 | Special Assessment Proceedings May Include More Than One Improvement.
Section 727.10 | Describing Lots and Lands to Be Charged.
Section 727.11 | Annual Installment Payment Schedules.
Section 727.12 | Filing Plans - Resolution of Necessity.
Section 727.13 | Notice of Passage of Resolution of Necessity and Filing of Estimated Assessment.
Section 727.14 | Publishing Notice of Certain Special Assessments.
Section 727.15 | Objection Filed by Owner.
Section 727.16 | Assessment Equalization Board.
Section 727.17 | Powers and Duties of Board.
Section 727.171 | Special Assessment for Off-Street Parking Facilities.
Section 727.18 | Filing Damage Claims.
Section 727.19 | Claims for Damages.
Section 727.20 | Assessment of Damages.
Section 727.21 | Jury Procedure.
Section 727.23 | Ordinance for Public Improvement.
Section 727.24 | Low Bid Exceeds Estimates.
Section 727.25 | Procedure for Ordinance of Assessment.
Section 727.251 | Applying for Deferment of Payment.
Section 727.26 | Notice of Passage of Ordinance.
Section 727.27 | Payment Schedule.
Section 727.29 | Apportioning Assessment Between Life Tenant and Owner.
Section 727.30 | Duties of Officers in Implementing Special Assessments.
Section 727.301 | Collecting Assessments by Municipal Treasurer.
Section 727.31 | Proceedings to Recover Special Assessment.
Section 727.32 | Court to Determine Amount of Recovery.
Section 727.33 | Collecting Unpaid Assessments.
Section 727.331 | Municipal Treasurer to Collect Unpaid Assessments.
Section 727.332 | Municipal Treasurer to Deliver Statement Showing Amount Collected to Auditor.
Section 727.34 | Lien of Assessment or Installment.
Section 727.35 | Statute of Limitations for Action for Recovery.
Section 727.36 | Adding Collection Costs to Assessment.
Section 727.37 | Court of Common Pleas Jurisdiction.
Section 727.38 | Additional Assessment to Supply Deficiency.
Section 727.39 | Reassessment Order.
Section 727.40 | Rules of Construction.
Section 727.41 | Cooperative Agreements for Street Improvements.
Section 727.42 | Apportioning Costs Among Municipal Corporations for Park Boulevard.
Section 727.43 | Damage Claim Limits.
Section 727.44 | Establishing Sanitary Sewerage, Storm Sewerage, and Water Supply Districts.
Section 727.45 | Showing Location of Facilities.
Section 727.46 | Filing Plan for Sanitary Sewerage, Storm Sewerage, and Water Supply Districts.
Section 727.47 | Adopting Plan for Sanitary Sewerage, Storm Sewerage, and Water Supply Districts.