Ohio Code § 6119.49
Ohio Code § 6119.49. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 6119.49.
In the event that the owner of any lot or parcel of land to be assessed objects to
the estimated assessments as provided in section 6119.48 of the Revised Code , the board of trustees of the regional water and sewer district shall appoint an
assessment equalization board consisting of three disinterested persons residing in
the district, and shall fix the time and place for the hearing by such board of such
objections, and the secretary of the board of trustees shall notify, by certified
mail, the persons so objecting of the time and place of such hearing. Such notice shall be mailed at least five days before the date of such hearing. In the event that all lands within the district are to be subject to assessment,
the assessment equalization board shall consist of three disinterested persons residing
outside the district. On the day appointed by the board of trustees for that purpose, the assessment equalization
board shall meet and take an oath before a proper officer to honestly and impartially
discharge its duties. It shall at such meeting, or at any adjournment thereof, hear and determine all
objections to the estimated assessments which have been filed under section 6119.48 of the Revised Code , and shall equalize such estimated assessments as it thinks proper to conform to
the standard or standards prescribed in the resolution adopted under section 6119.46 of the Revised Code . If the assessment equalization board determines to increase the estimated assessment
against any lot or parcel of land or to assess any lot or parcel of land not included
in the estimated assessments, the assessment equalization board shall notify the owner
of such lot or parcel by certified mail of such fact and set a time and place for
a hearing on such increase or assessment. Such notice shall be mailed at least ten days before the date of such hearing. After the completion of all hearings provided for in this section, the assessment
equalization board shall report to the board of trustees its recommendations, including
any changes which should be made in the estimated assessments. The board of trustees may approve or disapprove the report, including any changes
recommended by the assessment equalization board in the estimated assessments. In the event the board of trustees disapproves the report of the assessment equalization
board, it shall appoint a new equalization board and shall fix the time and place
for the hearing by such new board of objections to the estimated assessments. Such new board shall have the same powers and duties and shall proceed in the same
manner as the original board.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 6119.49
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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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
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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 § 6119.49 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 § 6119.49 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.
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