2006 Ohio Revised Code - 727.36. Collection cost to be added to assessment.
§ 727.36. Collection cost to be added to assessment.
In placing any assessment on the tax list, the county auditor shall add to each assessment such per cent as he deems necessary to defray the expense of collecting it.
If the legislative authority of a municipal corporation provides that the treasurer of the municipal corporation shall collect an assessment, the legislative authority, in the assessing ordinance, shall add to the assessment an amount to cover the cost of its collection.
HISTORY: 129 v 1227(1243) (Eff 1-1-62); 144 v H 104. Eff 11-1-91.
Not analogous to former RC § 727.36 (RS Bates § 1536-226; 97 v 163, § 66; 98 v 79, § 66; GC § 3842; Bureau of Code Revision, 10-1-53), repealed 129 v H 262(1253), eff 1-1-62. See former RC § 727.65.
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