Ohio Rev. Code § 940.28: Petition and information to be submitted to county commissioners.

After a board of supervisors of a soil and water conservation district completes the schedule of estimated assessments, the board shall submit the petition, preliminary report, surveys, plans, specifications, schedule of damages, cost estimates, estimated assessments, and any other information obtained or prepared for the petition to the board of county commissioners of the county in which the proposed improvement is to be located.