Ohio § 940.32

§ 940.32.

(A) If the board of county commissioners approves a petition under section 940.31 of the Revised Code , the board shall adopt a resolution levying upon the property within the area to

be benefited by an improvement a uniform or varied assessment rate as necessary to

pay the cost of construction of the improvement not otherwise funded and to repay

advances made for purposes of the improvement from the fund created by section 940.16 of the Revised Code .  In adopting the resolution, the board shall take into consideration the estimated

assessments prepared by the board of supervisors of the soil and water conservation

district under section 940.27 of the Revised Code . (B) The board of county commissioners shall give notice by first class mail to every

public and private property owner whose property is subject to assessment, at the

tax mailing or other known address of the owner.  The notice shall contain all of the following: (1) A statement of the amount to be assessed against the property of the addressee; (2) A description of the method used to determine the necessity for and the amount of

the proposed assessment; (3) A description of any easement on the property that is necessary for purposes of the

improvement; (4) A statement that an owner may file written exceptions to the amount of the assessments

with the clerk of the board of county commissioners within thirty days of the date

of the notice. (C) If the residence of any owner cannot be ascertained, or if any mailed notice is returned

undelivered, the board shall publish the notice to all such owners in a newspaper

of general circulation within the area to be benefited by the improvement, once each

week for three weeks or as provided in section 7.16 of the Revised Code .  The notice shall include the information contained in the mailed notice. (D) If an owner files an exception to the estimated assessment, the board, within thirty

days of the date of the filing, shall establish a date and time for hearing the exception

to the estimated assessments.  The board may hear each owner's exception in an individual hearing or hear all exceptions

in a single hearing.  Not less than fourteen days prior to the hearing date, the clerk of the board shall

notify each owner who filed an exception of the date and time of the owner's exception

hearing.  Upon hearing the objector's exceptions, the board may adopt a resolution amending

and approving the final schedule of estimated assessments and shall enter it in the

journal. If the board amends the final schedule of estimated assessments after hearing exceptions,

the clerk of the board shall send by certified or first class mail a written notice

of the revised final schedule of estimated assessments to all owners within the area

to be benefited by the improvement.  The notice shall contain both of the following: (1) The amount of the final estimated assessment for the owner's property; (2) A statement that an owner may appeal the final estimated assessment to the applicable

court of common pleas pursuant to section 940.38 of the Revised Code within twenty-one days of the notice of final estimated assessment. (E) The board shall certify the schedule of final estimated assessments to the county

auditor, who shall certify the assessments to the county treasurer.  The collection of the assessments shall be made in accordance with Chapter 323.

of the Revised Code. (F) The county treasurer shall deposit the proceeds of the assessment in the fund designated

by the board and shall report to the county auditor the amount of money from the assessment

that is collected by the treasurer.  Moneys shall be expended from the fund for purposes of the improvement. (G) Any moneys collected in excess of the amount needed for construction of the improvement

and the subsequent first year's maintenance may be maintained in a fund to be used

for maintenance of the improvement.  In any year subsequent to a year in which an assessment for construction of an improvement

levied under this section has been collected, and upon determination by the board

of county commissioners that funds are not otherwise available for maintenance or

repair of the improvement, the board shall levy on the property within the area to

be benefited by the improvement an assessment for maintenance at a uniform percentage

of all construction costs based upon the assessment schedule used in determining the

construction assessment.  The assessment is not subject to the provisions concerning notice and petition contained

in this section.  An assessment for maintenance shall not be levied in any year in which the unencumbered

balance of funds available for maintenance of the improvement exceeds twenty per cent

of the cost of construction of the improvement, except that the board may adjust the

level of assessment within the twenty per cent limitation, or suspend temporarily

the levying of an assessment, for maintenance purposes as maintenance funds are needed. (H) For the purpose of levying an assessment for maintenance of an improvement, a board

may use the procedures established in Chapter 6137. of the Revised Code regarding

maintenance of improvements as defined in section 6131.01 of the Revised Code in lieu of using the procedures established under this section. (J) 1 The board of county commissioners may issue bonds and notes as authorized by section 131.23 or 133.17 of the Revised Code . 1

 Division designation so in original, 2020 H 340.