Ohio Code § 727.011

§ 727.011.

For the purpose of controlling the blight and disease of shade trees within public

rights-of-way, and for planting, maintaining, trimming, and removing shade trees in

and along the streets of a municipality, the legislative authority of such municipal

corporation may establish one or more districts in the municipality designating the

boundaries thereof, and may each year thereafter, by ordinance, designate the district

in which such control, planting, care, and maintenance shall be effected.  The ordinance shall set forth an estimate of the cost and providing for the levy

of a special assessment upon all the real property in the district, in the amount

and in the manner provided in section 727.01 of the Revised Code , for planting, maintaining, trimming, and removing shade trees.  However, the ordinance may provide for an exemption from special assessments that

applies to entities that are determined by the internal revenue service to be tax-exempt

pursuant to section 501(c)(3) of the Internal Revenue Code .  The ordinance shall be adopted as other ordinances and a succinct summary of the

ordinance shall be published in the manner provided in section 731.21 of the Revised Code .  Bonds and anticipatory notes may be issued in anticipation of the collection of

such special assessments, under section 133.17 of the Revised Code .