Ohio Code § 1710.10

§ 1710.10.

(A) When a participating political subdivision contracts to provide improvements or services

to a special improvement district, the participating political subdivision shall charge

only its additional cost of providing the improvement or service, without any allocation

of overhead costs, fixed costs, or assignment of costs at rates higher than those

at which the participating political subdivision assigns costs for similar improvements

or services for political subdivision purposes. (B) Except in the case of a district created by an existing qualified nonprofit corporation,

any law enforcement or fire protection service to be provided under a district's public

service plan shall be provided only by contract with a participating political subdivision

of the district.  In the case of a district created by an existing qualified nonprofit corporation,

the corporation may provide law enforcement service as provided under section 1702.80 of the Revised Code . The district shall reimburse the participating political subdivision for any additional

cost incurred in providing that law enforcement or fire protection service.  This additional cost shall not include any overhead, fixed costs, or assignment

of costs at rates higher than those at which the political subdivision assigns costs

for these services for political subdivision purposes. (C) Any liability for providing fire or police services under this section by a participating

political subdivision shall remain with the participating political subdivision and

shall not be assumed by the district.