Ohio Rev. Code » Chapter 727
Ohio Revised Code

Ohio Rev. Code § 727.25 (2026)

Procedure for ordinance of assessment

✓ current as of May 2026
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Effective:
March 15, 1982
Latest Legislation:
House Bill 342 - 114th General Assembly
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After the actual cost of a public improvement authorized under section 727.23 of the Revised Code has been ascertained, the legislative authority of the municipal corporation shall by ordinance assess, in the manner provided in the resolution of necessity adopted under section 727.12 of the Revised Code, upon the lots and lands enumerated in the estimated assessment adopted under section 727.23 of the Revised Code, that portion of the total cost of the improvement to be paid for by special assessments and such assessments as to each lot or parcel of land, shall be increased or decreased in the same proportion to the estimated assessment on each such lot or parcel of land as the actual cost of the improvement bears to the estimated cost of the improvement upon which the estimated assessment was based. Such assessments shall be payable as provided in the resolution of necessity adopted under section 727.12 of the Revised Code, and shall be final upon the adoption of the ordinance provided for in this section, unless the ordinance and resolution are amended pursuant to section 727.251 of the Revised Code. No publication of the ordinance provided for in this section need be made under the provisions of sections 731.21 and 731.22 of the Revised Code.

Assessments made under this section shall be filed with the clerk of the legislative authority and shall be open to public inspection.
Notes of Decisions
Cited in 5 cases, 1977–2018 · leading case: Kuntz 2016, L.L.C. v. Montgomery Cty. Auditor, 2018 Ohio 4635 (Ohio Ct. App. 2018).
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Kuntz 2016, L.L.C. v. Montgomery Cty. Auditor, 2018 Ohio 4635 (Ohio Ct. App. 2018). · cites it 2× “30 states as follows: When any special assessment is levied under section 727.25 of the Revised Code, and securities of the municipal corporation are issued in anticipation of the collection thereof, the clerk of the legislative authority, on or before the second Monday in…”
Wells v. Duross, 374 N.E.2d 662 (Ohio Ct. App. 1977). · cites it 2× “The appellants filed a timely notice of appeal, raising a sole assignment of error, phrased as follows: “A special assessment levied by a municipal corporation against private property becomes final and effective only after the proper adoption of an ordinance of assessment by…”
Williams v. Schneider, 2017 Ohio 9152 (Ohio Ct. App. 2017). · cites it 3× “12 because Resolution 2004-11 did not show the amount of assessment against each parcel of land to be assessed, failed to show a breakdown of the cost estimate as to each parcel, and did not comply with R.C. 727.25 because, even after the city knew *592 the actual cost of the…”
Bd. of Park Commissioners v. City of Akron, 645 N.E.2d 798 (Ohio Ct. App. 1994). · cites it 2× “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…”
Wymer v. City of Columbus, 440 N.E.2d 1370 (Ohio Ct. App. 1981). “34 provides that the lien of an assessment or any installment thereof shall continue for two years from the date of the passage of a municipal ordinance under R.C. 727.25 (which authorizes the legislative authority of a municipal corporation to make assessments upon lots and…”
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