As Introduced

136th General Assembly

Regular Session H. B. No. 517

2025-2026

To amend section 727.011 of the Revised Code regarding special assessments for shade trees.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. That section 727.011 of the Revised Code be amended to read as follows:

Sec. 727.011. (A) For purposes of this section, "nonprofit land conservation organization" means a nonprofit organization described in section 170(c)(2) of the Internal Revenue Code that is dedicated to land conservation purposes.

(B) For the purpose of controlling the blight and disease of shade trees within public rights-of-way, and for planting, maintaining, trimming, and removing shade trees in and along the streets of a municipality, the legislative authority of such municipal corporation may establish one or more districts in the municipality designating the boundaries thereof, and may each year thereafter, by ordinance, designate the district in which such control, planting, care, and maintenance shall be effected. The ordinance shall set forth an estimate of the cost and providing for the levy of a special assessment upon all the real property in the district, in the amount and in the manner provided in section 727.01 of the Revised Code, for planting, maintaining, trimming, and removing shade trees. However, the ordinance may provide for an exemption from special assessments that applies to ~~entities that are determined by the internal revenue service to be tax-exempt pursuant to section 501(c)(3) of the Internal Revenue Code~~nonprofit land conservation organizations. The ordinance shall be adopted as other ordinances and a succinct summary of the ordinance shall be published in the manner provided in section 731.21 of the Revised Code. Bonds and anticipatory notes may be issued in anticipation of the collection of such special assessments, under section 133.17 of the Revised Code.

Section 2. That existing section 727.011 of the Revised Code is hereby repealed.