Ohio Code § 727.40

Ohio Code § 727.40. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 727.40.

Proceedings with respect to public improvements to be paid for in whole or in part

by special assessments shall be liberally construed by the legislative authorities

of municipal corporations and by the courts in order to secure a speedy completion

of the work at reasonable cost, and the speedy collection of the assessment after

the time has elapsed for its payment.  Merely formal objections shall be disregarded, but the proceedings shall be strictly

construed in favor of the owner of the property assessed or injured as to the limitations

on assessment of private property and compensation for damages sustained. With respect to any assessment upon the abutting, adjacent, and contiguous, or other

especially benefited lots or lands in a municipal corporation for any part of the

cost connected with an improvement authorized by law, the passage by the legislative

authority of an ordinance levying such assessment shall be construed a declaration

by such legislative authority that the improvement for which it is levied is conducive

to the public health, convenience, and welfare.  No assessment shall be held invalid by any court because of the omission of the

legislative authority to expressly declare in the proceedings and legislation for

such improvement and assessment that the improvement is conducive to the public health,

convenience, or welfare.

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

At a glance

  • Citation: Ohio Revised Code § 727.40
  • 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 § 727.40?

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 § 727.40 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 § 727.40 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.