HB 517: Regards special assessments for shade trees

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 entitios that are determined by the internal-revenue-service-to-be-tax-exempt-pursuant-to-section-501(c)(3)- of the Internal Revenue Codenonprofit 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.