36 chapters · 1,301 sections in this title.
Ohio Rev. Code Ann. § 727.02 Fixing value of lands not assessed for taxation
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In making a special assessment by percentage of the tax value or by the foot front on lots or lands not subdivided into lots, when such lots or lands are not assessed for taxation, the legislative authority of a municipal corporation shall fix, for the purpose of such assessment,…
Ohio Rev. Code Ann. § 727.03 Limitation on special assessments
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The legislative authority of a municipal corporation shall limit all special assessments levied under sections 727.01 to 727.49, inclusive, of the Revised Code, to the special benefits conferred upon the property assessed. In no case shall there be levied, under sections 727.01 t…
Ohio Rev. Code Ann. § 727.031 Exemption from special assessments - nonprofit arts institutions
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(A) As used in this section: (1) "Nonprofit arts institution" has the same meaning as in division (G) of section 5709.121 of the Revised Code. (2) "Qualifying real property" means any real property that is located in a county having a population greater than five hundred thousand…
Ohio Rev. Code Ann. § 727.04 Assessments for repaving of streets
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When a special assessment is levied under sections 727.01 to 727.49, inclusive, of the Revised Code, by the legislative authority of a municipal corporation for the reimproving of any street within the municipal corporation by paving, for the original paving of which a special as…