Ohio Code § 521.07
Ohio Code § 521.07. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 521.07.
The board of township trustees shall, by resolution, assess against the benefited
lots and parcels of land in the township, in accordance with section 521.06 of the Revised Code , such portion of the costs of the improvement, for the period of the contract and
the proceedings in relation to the contract, as does not exceed the special benefits
resulting from the improvement, and shall certify these costs to the auditor. The auditor shall annually place on the tax duplicate, for collection in semiannual
installments as provided in that section, the two installments of the assessment for
that year, which installments shall be paid and collected as provided in that section. When collected, the assessments shall go into the township treasury and shall be used
by the board only for the purpose for which they were levied and collected.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 521.07
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 521.07?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 521.07 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 521.07 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.