2017 Ohio Revised Code
Title [7] VII MUNICIPAL CORPORATIONS
Chapter 727 - ASSESSMENTS - GENERALLY
Section 727.34 - Lien of assessment or installment.

Universal Citation: Ohio Rev Code § 727.34 (2017)

The lien of an assessment or any installment thereof shall continue for two years from date of passage of the ordinance under section 727.25 of the Revised Code, and no longer, unless the municipal corporation, before the expiration of such time, causes it to be certified to the county auditor for entry upon the tax lists for collection under section 727.30 or 727.33 of the Revised Code, or causes the proper action to be commenced, in a court having jurisdiction thereof, to enforce the lien against such lots or lands, in which case the lien shall continue in force so long as the assessment or any installment thereof remains on the tax list uncollected, or so long as the action is pending, and any judgment obtained under and by virtue thereof remains in force and unsatisfied.

Effective Date: 11-01-1991 .

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