Ohio Code § 727.36

Ohio Code § 727.36. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 727.36.

In placing any assessment on the tax list, the county auditor shall add to each assessment

such per cent as he deems necessary to defray the expense of collecting it. If the legislative authority of a municipal corporation provides that the treasurer

of the municipal corporation shall collect an assessment, the legislative authority,

in the assessing ordinance, shall add to the assessment an amount to cover the cost

of its collection.

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 727.36
  • 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 § 727.36?

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 § 727.36 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 § 727.36 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Statutes are amended, repealed, and renumbered every session.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.