Ohio Code § 6131.51

§ 6131.51.

(A) All costs and expenses of improvements under this chapter, including contract prices

of construction and the costs of locating the improvement, may be paid from the general

drainage improvement fund. (B) The letting and approving of any contract for an improvement shall be considered

a specific appropriation of the amount of the obligation, and that amount shall be

set apart for the purpose of the payment and contingently charged against the fund.  If at any time the fund contains the proceeds of bonds or notes issued and sold

under such sections, the fund shall not be depleted below the obligations incurred

by the bond or note issue unless assessments or levies have been made or ordered made

in sufficient amount to redeem the bonds or notes as they fall due.  If at any time obligations legally incurred exceed the amount of the drainage improvement

fund, an amount of the general revenue funds in the county treasury equal to the deficiency,

unless otherwise appropriated, may by resolution of the board of county commissioners

be transferred to the general drainage improvement fund. (C) At any time after assessments collected for a drainage improvement exceed the amount

allocated to the board for engineering expenses, the board of county commissioners

may by resolution transfer from the drainage improvement fund to the general revenue

fund of the county an amount equal to that amount as reimbursement of the sum previously

transferred under section 6131.12 or 6131.30 of the Revised Code .