Ohio Rev. Code § 6101.41
Current with legislation from 2024 received as of May 9, 2024.
If any lands in any conservancy district are not liable for assessment at the time of the execution of the work, but afterwards, during the period when the work is being paid for, become liable to assessment by reason of some change in condition or ownership, the lands then shall be appraised and assessed as other lands in the district receiving equal benefits.
R.C. § 6101.41