Ohio Code § 747.06

§ 747.06.

The board of rapid transit commissioners may assess upon the abutting, adjacent, contiguous,

or other specially benefited lots or lands in a city fifty per cent of the entire

cost or expense connected with the construction of any boulevard or parkway authorized

by sections 747.01 to 747.13, inclusive, of the Revised Code .  The proceedings by such board for the levying and collecting of any special assessments,

including the issuance and sale of bonds in anticipation of the collection of such

special assessments, shall be as provided by law for the levy and collection of special

assessments and the issuance and sale of bonds in anticipation of the collection of

such assessment for street improvements in municipal corporations.  Resolutions of necessity, determinations to proceed with the improvements, the making

of the assessments, the letting of contracts, the appointment of estimating and equalizing

boards in cases of assessments in proportion to benefits, the authorizing, issuance,

and sale of bonds in anticipation of the levy or collection of such assessments, and

all other steps and proceedings preceding or relating to the levy of such assessments

shall be adopted, passed, made, taken, or performed by such board, and the board may

adopt, pass, make, take, and perform all such resolutions, steps, and proceedings.  In such cities the plans, specifications, and estimates shall, at the time of the

passage of the resolution of necessity, be on file in the office of the board, and

notice of the resolution shall be served by such board or any person designated by

it for the purpose.  Objections to assessments and the claims of property owners for damages shall be

filed with the clerk of the board, and such board shall determine whether claims for

damages shall be judicially inquired into before commencement or after completion

of the improvement, and in general all steps required by law to be taken by or with

the clerk of the legislative authority shall, as regards said parkway construction

be taken by or with the clerk of such board. Assessments for the purpose of this section shall be subject to the limitations provided

by law for assessments for street and other improvements, and all collections made

pursuant thereto shall be credited by the city auditor to the respective parkway improvement.