Ohio Revised Code

Ohio Rev. Code § 727.03 (2026)

Limitation on special assessments

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The legislative authority of a municipal corporation shall limit all special assessments levied under sections 727.01 to 727.49, inclusive, of the Revised Code, to the special benefits conferred upon the property assessed. In no case shall there be levied, under sections 727.01 to 727.49, inclusive, of the Revised Code, upon a lot or parcel of land in the municipal corporation, any assessment for any purpose which, together with all assessments made for all other purposes within a period of five years preceding the passage of the assessing ordinance under section 727.25 of the Revised Code, would be in excess of thirty-three and one-third per cent of the actual value of such lot or parcel including improvements thereon, as enhanced by the improvement for which the assessment is levied, such value to be determined as of the date of the assessing ordinance passed under section 727.25 of the Revised Code, except as provided by section 727.06 of the Revised Code. Assessments levied for the construction of main sewers shall not exceed the sum that, in the opinion of the legislative authority, would be required to construct an ordinary street sewer or drain of sufficient capacity to drain or sewer the lots or lands to be assessed for such improvement, nor shall any lots or lands be assessed that are provided with adequate drainage.

Notes of Decisions
Cited in 6 cases, 1986–2017 · leading case: Hunter v. Shoup (In Re Shoup), 214 B.R. 166 (Bankr. N.D. Ohio 1997).
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Hunter v. Shoup (In Re Shoup), 214 B.R. 166 (Bankr. N.D. Ohio 1997). · cites it 2× “” Collier on Bankruptcy §§ 727.03[4], 727-34 (15th ed. rev. Dec. 1996) (footnote omitted).”
Ninth Street Cmty. Paving Proj. Comm. v. City of Ironton, 488 N.E.2d 204 (Ohio 1986). · cites it 2× “Appellants submit that some properties were assessed an amount exceeding one-third of the county auditor’s valuation for said properties, thus violating the strictures of R.C. 727.03. The appellees counter this assertion by contending that the valuations for the purposes of…”
Martino v. City of Sidney, 747 N.E.2d 328 (Ohio Ct. App. 3d Dist. 2000). · cites it 3× “) R.C. 727.03 places a general limitation on all assessments levied under R.”
Williams v. Schneider, 2017-Ohio-9152, 107 N.E.3d 581. · cites it 2× “Although those fees may have been part of the Project Development Agreement, they were not included in the ordinance; therefore, the city's only recourse is with the parties it contracted with in the Project Development Agreement (the now insolvent Schneiders and their business…”
Stewart v. City of Bay Vill., 591 N.E.2d 1305 (Ohio Ct. App. 8th Dist. 1990). “02 of the Revised Code, may cause such sidewalks, curbs, or gutters to be constructed or repaired and assess the total cost thereof against the lots or lands abutting thereon, notwithstanding the provisions of sections 727.”
Bd. of Park Commissioners v. City of Akron, 645 N.E.2d 798 (Ohio Ct. App. 9th Dist. 1994). “Chapter 727 are found in R.C. 727.03, which provides that: “In no case shall there be levied, under sections 727.”
Ohio Rev. Code § 727.03(4): 1 case
Hunter v. Shoup (In Re Shoup), 214 B.R. 166 (Bankr. N.D. Ohio 1997). “” Collier on Bankruptcy §§ 727.03[4], 727-34 (15th ed. rev. Dec. 1996) (footnote omitted).”
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