Ohio Code § 6119.54
Ohio Code § 6119.54. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 6119.54.
When any special assessment is levied under sections 6119.52 and 6119.58 of the Revised Code , and water resource revenue bonds or notes of the regional water and sewer district
are issued pledging the same, the secretary of the board of trustees of the district
shall on or before the second Monday in September of each year, certify such assessment
to the county auditor, stating the amounts and the time of payment. The auditor shall place the assessment upon the tax list and duplicate in accordance
therewith. The county treasurer shall collect the assessment in the same manner and at the
time as other taxes are collected, and shall pay the amounts collected, together with
interest and penalty, to the secretary, to be applied by him to the payment of such
bonds or notes and interest thereon, and for no other purpose. For the purpose of enforcing such collection, the county treasurer shall have the
same power and authority as allowed by law for the collection of state and county
taxes. Each installment of such assessments remaining unpaid after becoming due and collectible
shall be delinquent and bear the same penalty and interest as delinquent taxes. The authorized legal representative of any such district may act as attorney for
the county treasurer in actions brought for the enforcement of the lien of such delinquent
assessments. When a special assessment is made on real estate subject to a life estate, the assessment
shall be payable by the tenant for life, but upon application by the life tenant to
a court of competent jurisdiction, by action against the owner of the estate in fee,
such court may apportion the cost of the assessment between the life tenant and the
owner in fee in proportion to the relative value of the improvement to their estates,
respectively, to be ascertained and determined by the court on principles of equity. In placing any assessment on the tax list and duplicate the county auditor shall add
to each assessment such per cent as he deems necessary to defray the expense of collecting
it.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 6119.54
- 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 § 6119.54?
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 § 6119.54 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 § 6119.54 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.