Ohio § 6137.03

§ 6137.03.

(A)(1) The maintenance fund shall be maintained, as needed, by an assessment levied not

more often than once annually upon the benefited owners apportioned on the basis of

the estimated benefits for all costs of the improvement. (2) An assessment shall represent such a percentage of the estimated benefits as is estimated

by the engineer and found adequate by the board or joint board to effect the purpose

of section 6137.02 of the Revised Code , except that at no time shall a maintenance fund have an unencumbered balance greater

than twenty per cent of the permanent assessment base for maintenance established

under section 6137.11 of the Revised Code . (3) The minimum assessment shall be two dollars. (B) A maintenance assessment shall be made by the board of county commissioners or the

joint board of county commissioners upon the substantial completion of a drainage

improvement.  The maintenance assessment shall be certified by the clerk of the board or joint

board to the county auditor in case of a single county improvement, and to the county

auditor of each affected county in a joint county improvement.  The auditor or auditors shall place the assessment on the next succeeding tax duplicate

to be collected and paid as other special assessments are collected and paid. (C) With respect to a single county improvement, the county engineer shall inspect the

drainage improvements in the county.  On or before the first day of July of each year, the county engineer shall report

to the board of county commissioners both of the following: (1) The county engineer's findings regarding the present condition of the drainage improvements

in the county; (2) An estimate of the amount of funds necessary to repair and maintain the improvements

for the following year. With regard to a joint county improvement, the county engineer of each applicable

county shall make such a report to the joint board. (D)(1) The board shall use the county engineer's estimate to determine the annual drainage

maintenance assessments, which shall be based on a percentage of the permanent assessment

base. (2) On or before the second Monday of September in each year, the board shall direct

the county auditor or auditors, as applicable, to place the maintenance assessments

on the tax duplicate. (E)(1) With respect to a single county improvement, the county auditor shall place maintenance

assessments received for a drainage improvement into the maintenance fund designated

for the drainage improvement. (2) With respect to a joint county improvement, the county auditor of each county that

is not the lead county shall place maintenance assessments received for a drainage

improvement into the maintenance fund designated for the drainage improvement.  Twice a year, each county auditor of a county that is not a lead county shall transfer

money in that fund to the county auditor of the lead county, who shall deposit the

money into the joint drainage improvement's maintenance fund.  The county auditor of the lead county shall place maintenance assessments received

in the lead county for the drainage improvement into the joint drainage improvement's

maintenance fund.