Ohio Code § 727.33
Ohio Code § 727.33. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 727.33.
When any special assessment, levied under section 727.25 of the Revised Code and in anticipation of which securities of the municipal corporation have not been
issued, is unpaid, the legislative authority of the municipal corporation may order
the clerk of the legislative authority or any other proper officer of the municipal
corporation to certify the unpaid special assessment to the county auditor for collection. The county auditor shall place the unpaid special assessment upon the tax list. If section 727.331 of the Revised Code applies, the county auditor shall certify the unpaid special assessment to the treasurer
of the municipal corporation. Except as provided in section 727.331 of the Revised Code , the county treasurer shall collect the unpaid special assessment with and in the
same manner as state and county taxes, and pay the amount collected to the treasurer
of the municipal corporation. No interest or amount to cover the cost of collection shall be added to the unpaid
special assessment unless at least thirty days have intervened between the date of
passage of the assessing ordinance and the time the unpaid 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 § 727.33
- 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 § 727.33?
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 § 727.33 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 § 727.33 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Statutes are amended, repealed, and renumbered every session.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.