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2021 Ohio Revised Code
Title 7 | Municipal Corporations
Chapter 727 | Assessments - Generally
Section 727.36 | Adding Collection Costs to Assessment.

Universal Citation:
Ohio Rev Code § 727.36 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Effective: November 1, 1991

Latest Legislation: House Bill 104 - 119th General Assembly

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.

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