Ohio Code § 5555.46

Ohio Code § 5555.46. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5555.46.

All assessments, with interest accrued on them, made under sections 5555.01 to 5555.72 of the Revised Code shall be placed by the county auditor upon a special duplicate to be collected as

taxes, and the principal of the assessments shall be payable in not more than forty

semiannual installments extending over a period of not more than twenty years, as

determined by the board of county commissioners.  If any assessment is twenty-five dollars or less, or if the unpaid balance of any

assessment is twenty-five dollars or less, it shall be paid in full, and not in installments,

at the time the first or next installment would otherwise become due and payable. If public obligations are issued or incurred to pay the costs of the improvement,

the principal sum of the assessments shall be payable in a number of semiannual installments

that will provide a fund for the redemption of the public obligations so issued or

incurred.  The assessments shall bear interest from the date of the issuance of the public

obligations and at the same rate or rates as the public obligations, and the interest

shall be collected in the same manner as the principal of the assessments.

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 5555.46
  • 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 § 5555.46?

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 § 5555.46 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 § 5555.46 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Statutes are amended, repealed, and renumbered every session.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.