Ohio § 6119.54
Full text of Ohio Ohio Revised Code § 6119.54, with citation guidance and answers to common questions.
§ 6119.54.
When any special assessment is levied under sections 6119.52 and 6119.58 of the Revised Code , and water resource revenue bonds or notes of the regional water and sewer district
are issued pledging the same, the secretary of the board of trustees of the district
shall on or before the second Monday in September of each year, certify such assessment
to the county auditor, stating the amounts and the time of payment. The auditor shall place the assessment upon the tax list and duplicate in accordance
therewith. The county treasurer shall collect the assessment in the same manner and at the
time as other taxes are collected, and shall pay the amounts collected, together with
interest and penalty, to the secretary, to be applied by him to the payment of such
bonds or notes and interest thereon, and for no other purpose. For the purpose of enforcing such collection, the county treasurer shall have the
same power and authority as allowed by law for the collection of state and county
taxes. Each installment of such assessments remaining unpaid after becoming due and collectible
shall be delinquent and bear the same penalty and interest as delinquent taxes. The authorized legal representative of any such district may act as attorney for
the county treasurer in actions brought for the enforcement of the lien of such delinquent
assessments. When a special assessment is made on real estate subject to a life estate, the assessment
shall be payable by the tenant for life, but upon application by the life tenant to
a court of competent jurisdiction, by action against the owner of the estate in fee,
such court may apportion the cost of the assessment between the life tenant and the
owner in fee in proportion to the relative value of the improvement to their estates,
respectively, to be ascertained and determined by the court on principles of equity. In placing any assessment on the tax list and duplicate the county auditor shall add
to each assessment such per cent as he deems necessary to defray the expense of collecting
it.
Frequently Asked Questions About Ohio § 6119.54
What does Ohio Revised Code § 6119.54 cover?
Section 6119.54 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 6119.54?
A common citation format is "Ohio Revised Code § 6119.54" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 6119.54 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.