Ohio Code § 6131.22

§ 6131.22.

(A) At the final hearing on a proposed improvement, if the petition is not dismissed,

the board of county commissioners shall hear any evidence offered for or against the

assessment proposed to be levied against any owner or on any land as shown by the

schedule of assessments filed by the county engineer and shall hear any competent

evidence on the question of benefits. (B)(1) The board, from the evidence offered and from an actual view of the premises, shall

amend and correct the assessments, and the assessments so amended or corrected shall

be approved by the board. (2) An assessment for benefits to the general public because the improvement is conducive

to the public welfare shall be paid by the public and shall be assessed against the

county payable from the general fund. (3) An assessment found to benefit state roads or highways shall be assessed against

the state payable from motor vehicle revenues. (4) An assessment found to benefit county roads or highways shall be assessed against

the county payable from motor vehicle revenues. (5) An assessment found to benefit any political subdivision of the state shall be assessed

against the political subdivision and shall be paid out of the general funds or motor

vehicle revenues of the political subdivision, except as otherwise provided by law. (C) Upon approving the assessments, the board shall do all of the following: (1) Order the engineer to receive bids for the construction of the proposed improvement,

and fix the date, time, and place for the receiving of bids, which shall be not less

than thirty days after the date of the order; (2) Determine when the assessments must be paid; (3) Determine whether bonds or notes must be issued in anticipation of and payable out

of the installments of assessments. (D) The board shall enter the orders approving the assessments, the order requiring the

engineer to receive bids, and any other orders made at the final hearing in its journal.  The clerk of the board of county commissioners shall immediately transmit to the

county auditor the schedules listing all assessments as approved by the board. (E) Any owner opposed to the granting of the petition, or any owner opposed to further

proceedings in the improvement, or any owner who claims that the assessment levied

against the owner is excessive or is not in proportion to benefits, may appeal from

any order made pursuant to this section, as provided in section 6131.25 of the Revised Code . (F) An order issued by the board under this section is effective on the day of the hearing

at which the board issued it.