Ohio Code § 727.38

§ 727.38.

If an assessment proves insufficient to pay the cost of a public improvement, the

legislative authority of a municipal corporation may levy an additional assessment

to supply the deficiency.  Such additional assessment shall be levied against the same properties as were assessed

for the cost of the improvement and shall be assessed among such properties in the

same proportion as the assessment for the cost of the improvement was levied.  Such additional assessment shall be subject to the same limitations as the assessment

for the cost of the improvement.  In case a larger amount is collected from an assessment than is necessary to pay

the cost of the improvement or to retire the bonds or notes issued in anticipation

thereof, the amount of such assessments collected in excess of that necessary to pay

such costs or retire such bonds or notes shall be returned to the persons from whom

it was collected in proportion to the amounts collected from each such person respectively.