Ohio § 6101.61

§ 6101.61.

Whenever, under this chapter, the board of directors of a conservancy district has

determined, ordered, and levied an annual levy in accordance with section 6101.55 of the Revised Code , the board shall certify to the governing or taxing body of each political subdivision

assessed, a notice and statement of the annual levy, setting forth the total amount

payable by the political subdivision and included in the annual levy and the items

making up the total.  The governing or taxing body shall receive and file the notice and shall promptly

take all the legal and necessary steps to provide for the payment of the annual levy.  The governing or taxing body shall include the amount of the annual levy in the

tax budget for the ensuing year and shall levy and assess a tax at a uniform rate

upon all the taxable property within the political subdivision so as to provide sufficient

funds for the payment of the annual levy after deduction of any portion of the levy

paid from other sources, and certify the tax to the county auditor.  The proceeds of the tax when received by the political subdivision shall be deemed

to be appropriated for the payment of the annual levy.  The auditor shall receive the certificate of the tax levy and certify the levy for

collection to the county treasurer, who shall collect the levy.  All of the officers mentioned in this section are authorized and directed to take

all the necessary steps for the levying, collection, and distribution of the tax. This section does not prevent the assessment of the real estate of other corporations

or persons situated within the political subdivisions which may be subject to assessment

for special benefits to be received. In the event of any dissolution or disincorporation of any conservancy district organized

under this chapter, the dissolution or disincorporation shall not affect the lien

of any assessment for the benefits imposed pursuant to this chapter, or the liability

of any land or of any public corporation in the district to the levy of any future

assessments for the purpose of paying the principal and interest of any bonds issued

under this chapter.  In the event of any such dissolution or disincorporation, in the event of any failure

on the part of the officers of any district to qualify and act, or in the event of

any resignations or vacancies in office, which prevent action by the district or by

its proper officers, the county auditor and all other officers charged in any manner

with the duty of assessing, levying, and collecting taxes for public purposes in any

county, municipal corporation, or political subdivision in which the lands are situated

shall perform all acts that are necessary to the collection of any of the assessments

that have been imposed and to the levying, imposing, and collecting of any assessment

that it is necessary to make for the purpose of paying the principal and interest

of the bonds.  Any holder of any bonds issued pursuant to this chapter or any person or officer

who is an interested party may, by action or mandamus, enforce and compel performance

of the duties required by this chapter of any of the officers or persons mentioned

in this chapter.