Ohio § 505.88

§ 505.88.

(A) As used in this section: (1) “ Facilities ” means boat docks and other boat storage facilities but does not include boat launching

ramps or facilities or any boat docks or other boat storage facilities owned by the

state or any state agency. (2) “ State agency ” has the same meaning as in section 1.60 of the Revised Code . (B) For the purpose of maintaining and improving navigable waterways in the township,

the board of township trustees, by resolution, may annually levy a special assessment

upon facilities directly or indirectly benefiting from the maintenance and improvement

of waterways.  Assessments shall be levied by one of the following methods, at the discretion of

the board: (1) By a percentage of the taxable value of the property assessed; (2) In proportion to the benefits that may result from maintenance or improvement of

waterways in the township. In levying an assessment by the method described in division (B)(2) of this section,

the board may consider the number of boats or other watercraft capable of being docked

or stored or otherwise capable of using the facility upon which the assessment is

levied, or any other factor that is reasonably related to the benefits directly or

indirectly derived from maintenance or improvement of waterways. Before adopting a resolution under division (B) of this section, the board shall send

written notice to the owner of each facility stating the estimated assessment for

that facility.  If the owner objects to the stated estimated assessment, the owner shall file a

written objection with the board not later than two weeks after the notice was mailed.  The board shall review the written objections and may revise the estimated assessments

before adopting a resolution under division (B) of this section.  If the owner of a facility objects to the final assessment for the facility levied

in a resolution adopted under division (B) of this section, the owner may appeal the

final assessment under Chapter 2506. of the Revised Code. (C) The assessment made by the board pursuant to division (B) of this section shall be

at a rate that will produce, in any year, a total assessment that is not more than

the annual cost of such maintenance or improvement provided that if the board determines

that recovery of the full cost of the maintenance or improvement in one year will

place an undue burden on the owners of the facilities being assessed, the board may

recover the full cost of the maintenance or improvement through assessments imposed

during no more than the ten years immediately following the year of the first assessment.  In no case shall the aggregate total of the assessments imposed exceed the cost

of the maintenance or improvement.  In the resolution imposing the assessment, the board shall apportion the cost among

the benefited facilities as provided in division (B) of this section.  The board shall certify the amounts to be levied upon each facility to the county

auditor, who shall enter the amounts on the tax duplicate for collection by the county

treasurer in equal semiannual installments in the same manner and at the same times

as the collection of taxes on real property.  Assessments shall be paid by owners of the facilities upon which assessments are

levied. (D) The assessments, when collected, shall be paid by the county auditor by warrant on

the county treasurer into a special fund in the township treasury created for the

purpose of maintaining and improving waterways.  The board may expend moneys from the fund only for the purposes for which the assessments

were levied.