Ohio Rev. Code Ann. § 940.01
As used in this chapter:
(H) "Uniform assessment" means an assessment that is both of the following:
(K) "Benefit" or "benefits" means advantages to land and owners, to public corporations, and to the state resulting from drainage, conservation, control, and management of water and from environmental, wildlife, and recreational improvements. "Benefit" or "benefits" includes, but is not limited to, any of the following factors: