Authorization of Special Assessment per Ohio Revised Code included in the body of the Ordinance or Resolution.
Examples: Municipal Corp – Water ORC 743.04/Sewer ORC 729.49 Townships – Lighting ORC 515.11 County – Water & Sewer ORC 6103.081C
Effective Year when the Special Assessment is in effect by Tax Year.
Example: 2015 Tax Year Payable in 2016 Tax Year
Time Period in which the Special Assessment will be assessed to the property owners.
Example: From 2015 Tax Year through 2019 Tax Year (5 Year Period)
Total Amount o Assessment that should be generated annually reflected in the body o the Ordinance / Resolution.
An Ordinance / Resolution along with a hard copy of the spreadsheet will be submitted to the County Auditor on or before the second Monday of November.
A disc will also be filed with the County Auditor at the same time the Ordinance / Resolution and hard copy of the spreadsheet is filed. Both the disc and hard copy shall be the same exact data, without exception. If for some reason the hard copy and the disc do not agree, the entire packet will be given back to the political subdivision to be reviewed and make corrections, then resubmit.
The spreadsheet and hard copy will reflect the following information in order to accurately and correctly assess property owners:
Parcel Number: 00-00000.000
Total Amount to be assessed to property owner
Amount broken down by:
1st Half Total Due
2nd Half Total Due
Grand Total o Assessment
After the Certification, the political subdivision can no longer accept payments for that assessment.
If payment is accepted, the political subdivision will be responsible for the full refund including the fee.
The Auditor’s Office will only be accepting Certifications once a year (the second Monday of November).
Parcels can be flagged as having an assessment from January 1st through October 31st with a proper notification by email to the Auditor’s Office.
This amount can be collected by the political subdivision until the November Certiication