Ohio Revised Code

Ohio Rev. Code § 727.39 (2026)

Reassessment order

✓ current as of May 2026
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When it appears to the legislative authority of a municipal corporation that a special assessment is invalid by reason of informality or irregularity in the proceedings, or when an assessment is adjudged to be illegal by a court of competent jurisdiction, the legislative authority may order a reassessment whether the improvement has been made or not.

Proceedings upon a reassessment, and for the collection thereof, shall be conducted in the same manner as is provided for the original assessment.

Notes of Decisions
Cited in 2 cases, 1965–1994 · leading case: Schiff v. City of Columbus, 211 N.E.2d 917 (Ohio Ct. App. 1965).
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Schiff v. City of Columbus, 211 N.E.2d 917 (Ohio Ct. App. 1965). · cites it 2× “32 with Section 727.39, Revised Code, both as amended effective January 1, 1962.”
Holding Corp. of Ohio v. Dublin, 641 N.E.2d 813 (Ohio Ct. App. 1994). “…(1901), 65 Ohio St. 211 , 62 N.E. 120 . No statutory change in the interim has negated the holding in Walsh . See R.C. 727.39 and 2723.01.”
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