reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5719.06 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.06 | Delinquent Tax List and Duplicate to Be Cumulatively Kept - Uncollectible Items.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|The county auditor's delinquent tax list and the county treasurer's delinquent tax duplicate provided for in section 5719.04 of the Revised Code shall be cumulatively kept so that the amount of delinquent taxes and penalties charged against each person may be shown on the latest delinquent list and duplicate. Whenever the treasurer shall, by means of the remedies provided by law or otherwise, determine that any item which has appeared on the cumulative tax list and duplicate of taxes provided for in this section for a period of five years is uncollectible, he shall forthwith certify such determination, together with his reasons therefor, to the county board of revision and the prosecuting attorney. If such board and the prosecuting attorney determine any such item is uncollectible, they shall certify such finding to the auditor who shall cause said item to be stricken from the cumulative tax list and duplicate.
Ohio Rev Code § 5719.07 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.07 | Certificate of Release of Lien - Partial Discharge.

Effective: August 1, 2003|Latest Legislation:  House Bill 95 - 125th General Assembly|Subject to the rules prescribed by the tax commissioner, a county treasurer charged with the collection of delinquent taxes may issue a certificate of release of the lien provided for in section 5719.04 of the Revised Code if the amount secured thereby has been paid or omitted from the delinquent tax list and duplicate pursuant to section 5719.06 of the Revised Code. The treasurer shall issue a certificate of partial discharge of any part of the real property subject to the lien after finding that the value of the part of the property remaining subject to the lien is at least double the amount of the delinquent taxes and all prior liens upon such real property. Such certificate shall be filed and recorded with the county recorder of the county in which the notice of lien has been filed, for which recording the recorder shall charge a base fee of two dollars for services and a housing trust fund fee of two dollars pursuant to section 317.36 of the Revised Code.
Ohio Rev Code § 5719.08 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.08 | Civil Action to Enforce Collection of Taxes - Judgment.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|When taxes stand charged against a person and are not paid within the time prescribed by law for their payment, the county treasurer, in addition to any other remedy provided by law for the collection of taxes, shall enforce the collection of the taxes by a civil action in the name of the treasurer against the person for the recovery of the unpaid taxes. If the proper parties are before the court, it shall be sufficient for the treasurer to allege in his complaint that the taxes stand charged upon the duplicate of the county against the person, that they are due and unpaid, and that the person is indebted in the amount appearing to be due on the duplicate, and the treasurer need not set forth any further special matter relating thereto. The tax duplicate shall be prima-facie evidence on the trial of the action of the amount and validity of the taxes appearing due and unpaid on the duplicate and of the nonpayment of the taxes, without setting forth in the complaint any further special matter relating to the taxes.If it is found on the trial of the action that the person is indebted to the state, judgment shall be rendered in favor of the treasurer prosecuting the action, as in other cases. The judgment debtor shall not be entitled to the benefit of the laws for stay of execution or the exemption of property from levy or sale on execution in the enforcement of the judgment.
Ohio Rev Code § 5719.081 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.081 | Distraint of Goods and Chattels for Collection of Taxes.

Effective: July 2, 1984|Latest Legislation:  House Bill 379 - 115th General Assembly|When taxes are past due and unpaid, the county treasurer may distrain sufficient goods and chattels belonging to the person charged with such taxes, if such goods and chattels are found within the county, to pay the taxes remaining due, any penalty and interest thereon, and the costs that have accrued. Such treasurer shall immediately advertise in three public places in the township where the property was taken the time and the place it will be sold. If the taxes, penalty, interest, and costs accrued on the property are not paid before the day appointed for such sale, which shall be not less than ten days after the taking of the property, the treasurer shall sell it at public vendue or so much of the property as will pay such taxes, penalty, interest, and costs.For making distress and sale for the payment of taxes, the treasurer shall be allowed the same fees as are allowed to constables for making levy and sale of property on execution. Traveling fees shall be computed from the county seat to the place of making the distress.
Ohio Rev Code § 5719.082 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.082 | Inability to Collect Tax by Distress.

Effective: July 2, 1984|Latest Legislation:  House Bill 379 - 115th General Assembly|If the county treasurer is unable to collect by distress taxes assessed upon a person, corporation, executor, administrator, guardian, receiver, accounting officer, agent, or factor, he shall apply to the clerk of the court of common pleas in his county at any time after the semiannual settlement of the treasurer with the county auditor, and the clerk shall cause notice to be served upon such corporation, executor, administrator, guardian, receiver, accounting officer, agent, or factor, requiring him to show cause why he should not pay such taxes and any penalty and interest thereon. If he fails to show sufficient cause, the court of common pleas, at the term to which such notice is returnable, shall enter a rule against him for such payment and the costs of the proceedings, which rule shall have the same force and effect as a judgment and shall be enforced by attachment or execution or such process as the court directs.
Ohio Rev Code § 5719.083 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.083 | Relocation of Delinquent Tax Payer.

Effective: July 2, 1984|Latest Legislation:  House Bill 115 - 115th General Assembly|In making return of the delinquent list of personal property to the county auditor, the county treasurer shall note on the margin of such list the county and state to which the delinquent taxpayer has removed, or in which he resides, with the date of his removal, if such treasurer is able to ascertain such fact.Immediately after the settlement with the auditor, the treasurer shall make and forward to the treasurer of the county to which a delinquent taxpayer has removed, or in which he resides, a statement of taxes assessed and not paid, specifying the value of the property on which levied and the amount levied, plus any penalty and interest thereon, to which he shall add twenty-five per cent of the tax so levied if such taxpayer left the county in which the taxes were levied after the time required by section 319.29 of the Revised Code for the auditor to deliver the tax duplicate to the treasurer. If he left the county previous to such time, the treasurer shall not add the twenty-five per cent.
Ohio Rev Code § 5719.084 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.084 | Collecting Nonresident Delinquent Taxes.

Effective: July 2, 1984|Latest Legislation:  House Bill 379 - 115th General Assembly|Immediately on the receipt of the statement required by section 5719.083 of the Revised Code, the county treasurer shall collect such taxes and per cent, plus any penalty and interest thereon, from the person so charged, for which services he shall be allowed the same fees as treasurers receive for collecting delinquent taxes by process, to be collected from the person against whom such taxes are charged.
Ohio Rev Code § 5719.085 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.085 | Return of Statement of Taxes Collected.

Effective: July 2, 1984|Latest Legislation:  House Bill 379 - 115th General Assembly|For the collection of all taxes, penalties, interest, and costs mentioned in section 5719.084 of the Revised Code, the county treasurers shall have the same powers given by any law for the collection of taxes. All moneys collected by any treasurer pursuant to such section shall be by him transmitted, in the safest and most convenient way, to the treasurer of the county to which such moneys belong. At the same time, he shall forward a statement to the county auditor of such county of the amount collected and from whom. If the treasurer is unable to collect such taxes he shall return the original statement to the auditor of the county from which it was sent, with his official certificate why they could not be collected.
Ohio Rev Code § 5719.086 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.086 | Delinquent Tax Charged to Treasurer.

Effective: July 2, 1984|Latest Legislation:  House Bill 379 - 115th General Assembly|If a county treasurer, on making settlement with the county auditor, stands charged with any tax which remains unpaid, and receives no credit for the tax in such settlement, the treasurer may collect such tax, for his own use, at any time within one year after the settlement, either by distress and sale or by action in his own name, before any court having jurisdiction of such action.
Ohio Rev Code § 5719.087 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.087 | Procedure Where Delinquent Taxpayer Has Property Within State.

Effective: July 2, 1984|Latest Legislation:  House Bill 379 - 115th General Assembly|If a person charged with a tax has not sufficient property which the county treasurer can find to distrain to pay such tax, but has money or credit due or coming due him from any person within the state, known to the treasurer, or if such taxpayer has removed from the state or county, and has property, moneys, or credits due or coming due him in the state, known to the treasurer, in every such case, the treasurer shall collect such tax and any penalty and interest thereon by distress, attachment, or other process. He may make affidavit that the residence of such taxpayer is unknown to him, or that such taxpayer is not a resident of the county where such property is found or where such debtor resides, or that such taxpayer has not property in the county sufficient to distrain to pay such tax. Thereupon an attachment, with garnishee process, shall be issued and such proceedings had, and such judgment rendered for taxes, penalty, interest, and costs as are lawful in other cases of attachments. If the treasurer serves upon any person indebted to such taxpayer a written notice, stating the amount of delinquent tax, penalty, and interest due, such debtor may, after the service of such notice, pay such amount to the treasurer, whose receipt shall be a full discharge of so much of the indebtedness as equals the amount paid.
Ohio Rev Code § 5719.11 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.11 | Tax Lien on Deposits and Stock of a Financial Institution - Penalty.

Effective: September 27, 1983|Latest Legislation:  House Bill 260 - 115th General Assembly|Taxes assessed on deposits in a financial institution shall be a lien on the deposit of each person as of the day fixed by the tax commissioner for the listing of such deposits. Taxes assessed on the shares of stock of an institution whose shares are withdrawable and defined as deposits in sections 5725.01 to 5725.26 of the Revised Code, shall be a lien on such shares as of the day fixed. Every financial institution shall pay to the treasurer of state the taxes on the amount of such deposits and withdrawable shares assessed in its name and any such institution which fails to pay such taxes as provided in this section shall be liable, as a penalty, for the gross amount of the taxes due on its deposits and withdrawable shares assessed in its name, and for an additional amount of one hundred dollars for every day of delay in the payment of such taxes.
Ohio Rev Code § 5719.13 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.13 | Tax Lien on Stock of a Dealer in Intangibles - Penalty - Deduction of Taxes From Dividend or Distribution.

Effective: September 10, 2012|Latest Legislation:  House Bill 487 - 129th General Assembly|Taxes assessed on the shares of stock of a dealer in intangibles shall be a lien on such shares from the first day of January in each year until they are paid. Each dealer in intangibles shall collect the taxes due from the owners of such shares and remit the same to the tax commissioner, who shall accept the remittance on behalf of the treasurer of state. The remittance shall be made payable to the treasurer of state and shall be made in the form prescribed by the commissioner. Any dealer in intangibles who fails to pay said taxes as provided in this section shall be liable by way of penalty for the gross amount of the taxes due from all the owners of shares, and for an additional amount of one hundred dollars for each day of delay in the payment of said taxes. A dealer in intangibles who pays the taxes assessed upon its shares in the hands of its shareholders, as provided in this section, may deduct the amount thereof from dividends or distributions that are due or thereafter become due on such shares, and shall have a lien on the shares of stock and all funds belonging to such shareholders in its possession, or which come into its possession, for reimbursement of such tax paid on account of the shareholders, with legal interest. Such lien may be enforced in any appropriate manner.
Ohio Rev Code § 5719.14 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.14 | Fiduciary's Lien Upon Property.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|A person against whom taxes are assessed as fiduciary for another person or an estate shall, upon payment of such taxes, have a claim against such person or estate for reimbursement of the taxes paid, with legal interest, and a lien upon all funds and property of such person or estate in his possession or which come into his possession. Such lien may be enforced in any appropriate manner.
Ohio Rev Code § 5721.01 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.01 | Delinquent Lands Definitions.

Effective: September 4, 2014|Latest Legislation:  Senate Bill 172 - 130th General Assembly|(A) As used in this chapter: (1) "Delinquent lands" means all lands, including lands that are unimproved by any dwelling, upon which delinquent taxes, as defined in section 323.01 of the Revised Code, remain unpaid at the time a settlement is made between the county treasurer and auditor pursuant to division (C) of section 321.24 of the Revised Code.(2) "Delinquent vacant lands" means all lands that have been delinquent lands for at least one year and that are unimproved by any dwelling.(3) "County land reutilization corporation" means a county land reutilization corporation organized under Chapter 1724. of the Revised Code.(B) As used in sections 5719.04, 5721.03, and 5721.31 of the Revised Code and in any other sections of the Revised Code to which those sections are applicable, a "newspaper" or "newspaper of general circulation" has the same meaning as in section 7.12 of the Revised Code.
Ohio Rev Code § 5721.011 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.011 | County Auditor to Compile List and Duplicate of Delinquent Lands.

Effective: April 7, 2009|Latest Legislation:  Senate Bill 353 - 127th General Assembly|Immediately after each settlement required by division (C) of section 321.24 of the Revised Code, each county auditor shall compile, in substantially the same form as the list and duplicate prepared pursuant to section 319.28 of the Revised Code, a list and duplicate of all delinquent lands in the auditor's county. In any such list there may be included lands that have been omitted from a prior list. Lands on which the only unpaid taxes are amounts claimed in good faith not to be due in complaints pending under section 5715.19 of the Revised Code and lands that are the subject of an application for exemption from taxation under section 5715.27 of the Revised Code shall not be included in the list. The delinquent land list and duplicate shall contain the description of the property and the name of the person in whose name it is listed as they appear on the tax list of the previous tax year and the total amount of all taxes, assessments, recoupment charges, penalties, and interest due and unpaid against the entry at the settlement and shall set forth as separate items any interest required to be so entered under divisions (B)(1), (2), and (3) of section 323.121 of the Revised Code. The original list shall be kept in the office of the auditor, and the duplicate shall be certified and delivered to the county treasurer within thirty days after the settlement required by division (C) of section 321.24 of the Revised Code.
Ohio Rev Code § 5721.02 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.02 | Collection of Delinquent Taxes.

Effective: October 27, 2000|Latest Legislation:  House Bill 493 - 123rd General Assembly|The office of the county treasurer shall be kept open to receive the payment of delinquent real property taxes, from the date of the delivery of the delinquent land duplicate provided for in section 5721.011 of the Revised Code, until the final publication of the delinquent tax list and the delinquent vacant land tax list as provided in section 5721.03 of the Revised Code, in order that the name of any taxpayer appearing on either list, who prior to seven days before the first publication of that list pays the delinquent taxes in full, may be stricken from that list and in order that the name of each person appearing on either list, who prior to seven days before the publication of that list enters into a delinquent tax contract under section 323.31 of the Revised Code to pay the delinquent taxes in installments, may be stricken from that list or an asterisk may be entered in the margin next to the person's name. If payment in full is made subsequent to the first publication and prior to seven days before the second publication of either list, the name of the taxpayer shall be eliminated from the second publication.
Ohio Rev Code § 5721.021 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.021 | Employing Collectors to Collect Delinquent Taxes.

Effective: June 15, 2004|Latest Legislation:  House Bill 168 - 125th General Assembly|If the board of county commissioners serving a county with a population of at least two hundred thousand deems it necessary, it may, with the consent of the prosecuting attorney, authorize the county treasurer to employ collectors to collect the delinquent taxes on the list mentioned in section 5721.011 of the Revised Code, or part thereof, and fix the compensation of such collectors, and provide for the reasonable and necessary expenses of such collectors in the pursuit of their duties, which shall be paid out of the county treasury. All such compensation and expenses shall be apportioned ratably by the county auditor among all the funds entitled to share in the distribution of the taxes. As used in this section, "delinquent taxes" has the same meaning as under division (E) of section 323.01 of the Revised Code.
Ohio Rev Code § 5721.04 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.04 | Apportionment of Expenses of Publishing Delinquent Tax Lists and Display Notices.

Effective: September 29, 2011|Latest Legislation:  House Bill 153 - 129th General Assembly|The proper and necessary expenses of publishing the delinquent tax lists, delinquent vacant land tax lists, and display notices provided for by sections 5719.04 and 5721.03 of the Revised Code shall be paid from the county treasury as county expenses are paid, and the board of county commissioners shall make provision for them in the annual budget of the county submitted to the budget commission, and shall make the necessary appropriations. If the board fails to make such appropriations, or if an appropriation is insufficient to meet such an expense, any person interested may apply to the court of common pleas of the county for an allowance to cover the expense, and the court shall issue an order instructing the county auditor to issue a warrant upon the county treasurer for the amount necessary. The order by the court shall be final and shall be complied with immediately. The aggregate amount paid for publication may be apportioned by the county auditor among the taxing districts in which the lands on each list are located in proportion to the amount of delinquent taxes so advertised in such subdivision, or the county auditor may charge the property owner of land on a list a flat fee established under section 319.54 of the Revised Code for the cost of publishing the list and, if the fee is not paid, may place the fee upon the tax duplicate as a lien on the land, to be collected as other taxes. Thereafter, the auditor, in making the auditor's semiannual apportionment of funds, shall retain at each semiannual apportionment one half the amount apportioned to each such taxing district. The amounts retained shall be credited to the general fund of the county until the aggregate of all amounts paid in the first instance out of the treasury have been fully reimbursed.
Ohio Rev Code § 5721.08 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.08 | Certification of Delinquent Lands Omitted From List.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|If a county auditor by inadvertence or mistake omits any delinquent lands from the delinquent land list, he shall charge the lands and lots with the taxes, assessments, interest, and penalty if such taxes, assessments, interest, and penalty with which the lands and lots stand charged have not been paid in full before the tenth day of August of the next succeeding year. He shall also record and certify them as part of the delinquent list.
Ohio Rev Code § 5721.09 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.09 | County Auditor to Act as Agent of the State.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|In all proceedings relating to delinquent and forfeited lands and the certification and sale thereof, the county auditor shall act as the agent of the state.