Ohio § 727.301
Full text of Ohio Ohio Revised Code § 727.301, with citation guidance and answers to common questions.
§ 727.301.
When securities are issued in anticipation of the collection of a special assessment,
the legislative authority of a municipal corporation, in the assessing ordinance,
may provide that the treasurer of the municipal corporation shall collect the special
assessments in place of the county treasurer and apply the amounts collected, together
with any interest and penalty thereon, to payment of the securities and interest thereon,
and for no other purpose. For the purpose of enforcing the collection, the treasurer of the municipal corporation
has the same power and authority as allowed by law to the county treasurer for the
collection of state and county taxes. Each installment of the special assessments remaining unpaid after becoming due
and collectible is delinquent and shall bear the same penalty as delinquent real property
taxes. The city director of law or the authorized legal representative of the municipal
corporation shall act as attorney for the treasurer of the municipal corporation in
actions brought for enforcement of the lien of the delinquent special assessments. No interest or penalty shall be added to a special assessment unless at least thirty
days have intervened between the date of passage of the assessing ordinance and the
time the special assessment is certified to the county auditor for collection.
Frequently Asked Questions About Ohio § 727.301
What does Ohio Revised Code § 727.301 cover?
Section 727.301 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 § 727.301?
A common citation format is "Ohio Revised Code § 727.301" (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 § 727.301 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.