Ohio Rev. Code » Chapter 727
Ohio Revised Code

Ohio Rev. Code § 727.01 (2026)

Power to levy and collect special assessments - methods

✓ current as of May 2026
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Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
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Each municipal corporation shall have special power to levy and collect special assessments. The legislative authority of a municipal corporation may assess upon the abutting, adjacent, and contiguous, or other specially benefited, lots or lands in the municipal corporation, any part of the cost connected with the improvement of any street, alley, dock, wharf, pier, public road, place, boulevard, parkway, or park entrance or an easement of the municipal corporation available for the purpose of the improvement to be made in it by grading, draining, curbing, paving, repaving, repairing, treating the surface with substances designed to lay the dust on it or preserve it, constructing sidewalks, piers, wharves, docks, retaining walls, sewers, sewage disposal works and treatment plants, sewage pumping stations, water treatment plants, water pumping stations, reservoirs, and water storage tanks or standpipes, together with the facilities and appurtenances necessary and proper therefor, drains, storm-water retention basins, watercourses, water mains, or laying of water pipe, or the lighting, sprinkling, sweeping, or cleaning thereof, or removing snow therefrom, any part of the cost and expense of planting, maintaining, and removing shade trees thereupon; any part of the cost of a voluntary action, as defined in section 3746.01 of the Revised Code, undertaken pursuant to Chapter 3746. of the Revised Code by a special improvement district created under Chapter 1710. of the Revised Code, including the cost of acquiring property with respect to which the voluntary action is undertaken; any part of the cost and expense of constructing, maintaining, repairing, cleaning, and enclosing ditches; any part of the cost and expense of operating, maintaining, and replacing heating and cooling facilities for enclosed pedestrian canopies and malls; any part of the cost and expense of acquiring and improving parking facilities and structures for off-street parking of motor vehicles or of acquiring land and improving it by clearing, grading, draining, paving, lighting, erecting, constructing, and equipping it for parking facilities and structures for off-street parking of motor vehicles, to the extent authorized by section 717.05 of the Revised Code, but only if no special assessment made for the purpose of developing off-street parking facilities and structures is levied against any land being used solely for off-street parking or against any land used solely for single or two-family dwellings; any part of the cost and expense of operating and maintaining the off-street parking facilities and structures; and any part of the cost connected with changing the channel of, or narrowing, widening, dredging, deepening, or improving, any stream or watercourse, and for constructing or improving any levees or boulevards on any stream or watercourse, or along or about any stream or watercourse, together with any retaining wall, riprap protection, bulkhead, culverts, approaches, flood gates, waterways, or drains incidental to any stream or watercourse, or for making any other improvement of any river or lake front, whether it is privately or publicly owned, which the legislative authority declares conducive to the public health, convenience, or welfare. If a program grant is awarded for an eligible project under sections 122.40 to 122.4077 of the Revised Code, a municipal corporation may levy, against dwellings that are subject to the project, a special assessment for the purpose of providing a contribution from the municipal corporation towards the funding gap for the project. The assessment shall be at a rate that will produce a total assessment that is not more than the municipal corporation's contribution towards the funding gap for the eligible project as described in the application under section 122.4020 of the Revised Code. In addition, a municipal corporation may levy a special assessment for public improvement or public services plans of a district formed under Chapter 1710. of the Revised Code, as provided in that chapter. In addition, a municipal corporation may levy a special assessment for an air quality facility pursuant to an agreement entered into under section 3706.051 of the Revised Code, provided that the owner of the property to be assessed files a written statement with the legislative authority of the municipal corporation requesting that the assessment be levied. Except as otherwise provided in Chapter 1710. of the Revised Code, special assessments may be levied by any of the following methods:

(A) By a percentage of the tax value of the property assessed;

(B) In proportion to the benefits that may result from the improvement;

(C) By the front foot of the property bounding and abutting upon the improvement.

Last updated September 22, 2023 at 4:13 PM

Notes of Decisions
Cited in 20 cases, 1958–2010 · leading case: Schiff v. City of Columbus, 223 N.E.2d 54 (Ohio 1967).
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Schiff v. City of Columbus, 223 N.E.2d 54 (Ohio 1967). · cites it 4× “The contention, that they were not so bounding and abutting, was apparently made because both Section 727.01 (c), Eevised Code, and Section 165 of the Columbus Charter limit use of the front-foot method of assessment to property “bounding and abutting upon the improvement.”
Schiff v. City of Columbus, 211 N.E.2d 917 (Ohio Ct. App. 1965). · cites it 6× “However, in our *237 opinion, these lots are not “bounding and abutting upon the improvement” within the meaning of Section 727.01, Revised Code, and Section 165 of the Columbus City Charter.”
Martino v. City of Sidney, 747 N.E.2d 328 (Ohio Ct. App. 2000). · cites it 5× “The legislative authority of a municipal corporation may assess upon the abutting, adjacent, and contiguous, or other specially benefited lots or lands in the municipal corporation, any part of the cost connected with * * * constructing sidewalks * * (Emphasis added.”
Sugarcreek Twp. v. City of Centerville, 921 N.E.2d 655 (Ohio Ct. App. 2009). “It is possible that a similar resolution was enacted, giving the city manager the ability to enter into the October 2006 MOA, but no resolution matching this description is part of the trial court record. . Under R.C. Chapter 727, municipalities have the power to levy and…”
Burton v. City of Middletown, 446 N.E.2d 793 (Ohio Ct. App. 1982). “Appellants’ first assignment of error is based on R.C. 727.01 and upon the implementing ordinance adopted in accordance therewith.”
Thomas v. City of Beavercreek, 663 N.E.2d 1333 (Ohio Ct. App. 1995). “The basic procedure requires that (1) the political subdivision *355 must pass a resolution of necessity for the improvement and place the plans and estimated assessments on file in the clerk’s office; (2) the property owners of the lots to be assessed must receive notice of the…”
Chu Bros. Tulsa P'ship, P.L.L. v. Sherwin-Williams Co., 931 N.E.2d 1116 (Ohio Ct. App. 2010). · cites it 6× “{¶ 10} The trial court found that “special assessments are creatures of statute,” which are created only under R.C. 727.01 et seq. Since this specific statutory procedure exists for municipalities to levy special assessments, the court ultimately concluded that PILOTs, which are…”
Cleveland Metro. Hous. Auth. v. Lincoln Prop. Mgmt. Co., 259 N.E.2d 512 (Ohio Ct. App. 1970). · cites it 2× “187 , and Section 727.01, Revised Code. 4 Section 3897, General Code, later became Section 727.”
Bd. of Park Commissioners v. City of Akron, 645 N.E.2d 798 (Ohio Ct. App. 1994). · cites it 5× “II Section 6, Article XIII of the Ohio Constitution provides that the General Assembly shall, among other things, restrict cities’ power of assessment “so as to prevent the abuse of such power.”
Stewart v. City of Bay Vill., 591 N.E.2d 1305 (Ohio Ct. App. 1990). · cites it 2× “01, which provides as follows: “In addition to the power conferred upon municipal corporations under section 727.01 of the Revised Code to construct sidewalks, curbs, or gutters and levy an assessment therefor, the legislative authority of a municipal corporation may require the…”
Abram v. City of Avon Lake, 904 N.E.2d 612 (Ohio Ct. App. 2008). · cites it 3× “” R.C. 727.01. Thus, cities may levy assessments on private property to defray the cost of public improvements.”
Holding Corp. of Ohio v. Dublin, 641 N.E.2d 813 (Ohio Ct. App. 1994). · cites it 3× “2d 54 , paragraph one of the syllabus, the Supreme Court of Ohio held: “ * * * Section 727.01, Revised Code, * * * authorize^] special assessments not only upon land abutting, adjacent and contiguous to a public improvement but also upon other land specially benefited by such…”
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— Ohio Rev. Code § 727.01(B) — 2 cases
Holding Corp. of Ohio v. Dublin, 641 N.E.2d 813 (Ohio Ct. App. 1994). “2d 54 , paragraph one of the syllabus, the Supreme Court of Ohio held: “ * * * Section 727.01, Revised Code, * * * authorize^] special assessments not only upon land abutting, adjacent and contiguous to a public improvement but also upon other land specially benefited by such…”
Dillon v. McNeel, 587 N.E.2d 961 (Ohio Ct. App. 1990).
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