Ohio Code § 727.301
Ohio Code § 727.301. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 727.301.
When securities are issued in anticipation of the collection of a special assessment,
the legislative authority of a municipal corporation, in the assessing ordinance,
may provide that the treasurer of the municipal corporation shall collect the special
assessments in place of the county treasurer and apply the amounts collected, together
with any interest and penalty thereon, to payment of the securities and interest thereon,
and for no other purpose. For the purpose of enforcing the collection, the treasurer of the municipal corporation
has the same power and authority as allowed by law to the county treasurer for the
collection of state and county taxes. Each installment of the special assessments remaining unpaid after becoming due
and collectible is delinquent and shall bear the same penalty as delinquent real property
taxes. The city director of law or the authorized legal representative of the municipal
corporation shall act as attorney for the treasurer of the municipal corporation in
actions brought for enforcement of the lien of the delinquent special assessments. No interest or penalty shall be added to a special assessment unless at least thirty
days have intervened between the date of passage of the assessing ordinance and the
time the special assessment is certified to the county auditor for collection.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 727.301
- 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 § 727.301?
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 § 727.301 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 § 727.301 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Statutes are amended, repealed, and renumbered every session.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.