§ 94.30 MAKING AND LEVYING ASSESSMENTS.
   (A)   Estimated assessments. Upon completion of the construction or repair of sidewalks, curbs or gutters under this subchapter, the total cost of such construction, repair, or installation as defined in division (B) shall be ascertained and reported to the Legislative Authority by its Clerk, and the Legislative Authority shall cause a list of estimated assessments to be prepared. Such list shall include the total cost of such construction, repair, or installation to each lot or land abutting upon such construction, repair, or installation and shall be filed in the office of the Clerk of the Legislative Authority and be available for public inspection.
(R.C. § 729.07)
   (B)   Notice of assessment; objection.
      (1)   The Legislative Authority shall cause a notice to be published for three consecutive weeks in a newspaper of general circulation in the municipal corporation or as provided in R.C. § 7.16, stating that such list of estimated assessments has been made and is on file in the office of the Clerk of the Legislative Authority for the inspection and examination of persons interested therein.
      (2)   If any person objects to an assessment on such list, the person shall file the objection in writing with the Clerk of the Legislative Authority within two weeks after the expiration of the notice provided for in division (B)(1) of this section.
(R.C. § 729.08) (Rev. 2012)
   (C)   Assessment ordinance. The Clerk of the Legislative Authority shall deliver the objections received under division (B) of this section to the Legislative Authority. The Legislative Authority shall review the written objections and shall adopt an ordinance levying upon the lots and lands enumerated in the list of estimated assessments the amount set forth on such list with such changes or corrections as the Legislative Authority shall determine to be proper after consideration of the written objections filed under division (B) of this section. Such ordinance shall state the number of annual installments, not exceeding ten, over which the assessments shall be payable and shall establish a period of time during which the assessments shall be payable in cash.
(R.C. § 729.09)
   (D)   Assessment proceedings. The provisions of R.C. §§ 727.26 through 727.43, inclusive, shall apply to and govern the proceedings taken under and the assessments levied under this subchapter. The proceedings taken under this subchapter shall be construed in accordance with the provisions of R.C. § 727.40.
(R.C. § 729.10) (Rev. 1999)
Statutory reference:
Assessments generally, see R.C. Chapter 727