reglab/housing_qa huggingface dataset:
Ohio Rev Code § 323.154 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.154 | Issuing Certificate of Reduction.

Effective: March 27, 2020|Latest Legislation:  House Bill 197 - 133rd General Assembly|The county auditor shall approve or deny an application for reduction under section 323.152 of the Revised Code and shall so notify the applicant within thirty days after the application is approved or denied. Notification shall be provided on a form prescribed by the tax commissioner. If the application is approved, upon issuance of the notification the county auditor shall record the amount of reduction in taxes in the appropriate column on the general tax list and duplicate of real and public utility property and on the manufactured home tax list. If the application is denied, the notification shall inform the applicant of the reasons for the denial. If an applicant believes that the application for reduction has been improperly denied or that the reduction is for less than that to which the applicant is entitled, the applicant may file an appeal with the county board of revision not later than sixty days after the notification was issued under this section. The appeal shall be treated in the same manner as a complaint relating to the valuation or assessment of real property under Chapter 5715. of the Revised Code.
Ohio Rev Code § 323.155 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.155 | Tax Bill to Reflect Reductions.

Effective: March 27, 2020|Latest Legislation:  House Bill 197 - 133rd General Assembly|The tax bill prescribed under section 323.131 of the Revised Code shall indicate the net amount of taxes due following the reductions in taxes under sections 319.301, 319.302, 323.152, and 323.16 of the Revised Code.  Any reduction in taxes under section 323.152 of the Revised Code shall be disregarded as income or resources in determining eligibility for any program or calculating any payment under Title LI of the Revised Code.
Ohio Rev Code § 323.156 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.156 | Payment of Homestead Exemption to County's Undivided Income Tax Fund From State General Fund.

Effective: July 17, 2009|Latest Legislation:  House Bill 1 - 128th General Assembly|(A) Within thirty days after a settlement of taxes under divisions (A) and (C) of section 321.24 of the Revised Code, the county treasurer shall certify to the tax commissioner one-half of the total amount of taxes on real property that were reduced pursuant to section 323.152 of the Revised Code for the preceding tax year. The commissioner, within thirty days of the receipt of such certifications, shall provide for payment to the county treasurer, from the general revenue fund, of the amount certified, which shall be credited upon receipt to the county's undivided income tax fund, and an amount equal to two per cent of the amount by which taxes were reduced, which shall be credited upon receipt to the county general fund as a payment, in addition to the fees and charges authorized by sections 319.54 and 321.26 of the Revised Code, to the county auditor and treasurer for the costs of administering the exemption provided under sections 323.151 to 323.159 of the Revised Code. (B) On or before the second Monday in September of each year, the county treasurer shall certify to the tax commissioner the total amount by which the manufactured home taxes levied in that year were reduced pursuant to division (B) of section 323.152 of the Revised Code, as evidenced by the certificates of reduction and the tax duplicate certified to the county treasurer by the county auditor. The commissioner, within ninety days after the receipt of such certifications, shall provide for payment to the county treasurer, from the general revenue fund, of the amount certified, which shall be credited upon receipt to the county's undivided income tax fund, and an amount equal to two per cent of the amount by which taxes were reduced, which shall be credited upon receipt to the county general fund as a payment, in addition to the fees and charges authorized by sections 319.54 and 321.26 of the Revised Code, to the county auditor and treasurer for the costs of administering the exemption provided under sections 323.151 to 323.159 of the Revised Code.(C) Immediately upon receipt of funds into the county undivided income tax fund under this section, the auditor shall distribute the full amount thereof among the taxing districts in the county as though the total had been paid as taxes by each person for whom taxes were reduced under sections 323.151 to 323.159 of the Revised Code.
Ohio Rev Code § 323.157 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.157 | Employees - Adoption of Rules.

Effective: April 5, 2001|Latest Legislation:  House Bill 595 - 123rd General Assembly|Each county treasurer and county auditor shall employ the assistants, clerks, and other employees necessary to carry out the duties imposed by sections 323.151 to 323.159 of the Revised Code. The tax commissioner shall promulgate rules necessary to facilitate the reduction of taxes on homesteads, reimbursement by the state, the determination of "total income," and the administration of sections 323.151 to 323.159 of the Revised Code.
Ohio Rev Code § 323.251 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.251 | Authority of Tax Commissioner Relative to Actions of Local Authorities.

Effective: July 1, 1985|Latest Legislation:  House Bill 201 - 116th General Assembly|The tax commissioner shall exercise the authority provided by law relative to the actions of the local authorities as provided in sections 323.25, 323.49, and 5721.18 of the Revised Code if any act or proceedings required by such sections are not done or instituted within the time limited by such sections. In the event of the failure of such authorities to so act or proceed, the commissioner shall cause such act to be done or such proceedings instituted in the name of such officer whose duty it is to perform such act or to institute such proceedings, and the act and proceedings of the commissioner in such behalf shall be considered valid and effectual to the same extent as if done or instituted within the time limited in such sections and by the officer required to perform or institute the same. The attorney general shall, on the written request of the commissioner, institute and prosecute any such proceedings. The commissioner may retain special counsel and other personnel to perform the functions of the county auditor. All expenses incurred in a county by the commissioner under this section shall be borne by the county. Such expenses shall be certified and paid and the proceeds of such payments shall be used in the manner provided by this section.
Ohio Rev Code § 323.26 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.26 | Allegations in Petition - Evidence.

Effective: April 7, 2009|Latest Legislation:  Senate Bill 353 - 127th General Assembly|Having made the proper parties in a suit under section 323.25 of the Revised Code, it shall be sufficient for the county treasurer to allege in the treasurer's petition that the taxes are charged on the tax duplicate against lands, lots, or parcels thereof, the amount of the taxes, and that the taxes are unpaid, and the treasurer shall not be required to set forth in the petition any other or further special matter relating to such taxes. A certified copy of the entry on the tax duplicate shall be prima-facie evidence of such allegations and the validity of the taxes. In the petition, the county treasurer of a county in which a county land reutilization corporation is organized under Chapter 1724. of the Revised Code may invoke the alternative redemption period provided under section 323.78 of the Revised Code. Notwithstanding the provisions for sale of property foreclosed under Chapters 323. and 5721. of the Revised Code, if the treasurer's petition invokes the alternative redemption period, upon the expiration of the alternative redemption period, title to the parcels may be transferred by deed to a municipal corporation, county, township, school district, or a county land reutilization corporation in accordance with section 323.78 of the Revised Code.
Ohio Rev Code § 323.27 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.27 | Joinder of Causes of Action.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|In the proceedings provided by section 323.25 of the Revised Code the county treasurer may join in one action any number of lots or lands, but the decree shall be rendered severally or separately, and any proceedings may be severed, in the discretion of the court, for the purpose of trial or appeals, where an appeal is allowed, and the court shall make such order for the payment of costs as is equitable and proper.
Ohio Rev Code § 323.29 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.29 | Partial Payment of Delinquent Taxes.

Effective: October 27, 2000|Latest Legislation:  House Bill 493 - 123rd General Assembly|The partial payment of delinquent taxes charged on the tax duplicate against any entry of real property, as authorized by section 323.133 or 323.31 of the Revised Code, shall not prevent such real property from being certified as delinquent; however, partial payment of such taxes under section 323.133 of the Revised Code shall preclude the commencement of foreclosure proceedings unless the tax commissioner subsequently certifies to the county auditor that partial payment under such section is no longer authorized. Partial payment of delinquent taxes in accordance with the terms of a delinquent tax contract under section 323.31 of the Revised Code shall preclude the commencement of foreclosure proceedings unless the county treasurer subsequently certifies to the county auditor that the delinquent tax contract has become void.
Ohio Rev Code § 323.30 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.30 | Receipt for Installment Payment - Contents - Entry by County Treasurer.

Effective: July 1, 1985|Latest Legislation:  House Bill 201 - 116th General Assembly|When any part of the delinquent taxes charged on the tax duplicate is paid as an installment under section 323.31 of the Revised Code, the county treasurer shall enter the amount of such payment on the tax duplicate, crediting it as required by such section, an shall give a receipt for the amount paid to the person paying it. Such receipt shall show the application of the payment made and the amount of delinquent taxes remaining unpaid.
Ohio Rev Code § 323.33 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.33 | Delinquent Amounts Most Likely Uncollectible Except Through Foreclosure or Through Foreclosure and Forfeiture.

Effective: May 25, 1994|Latest Legislation:  House Bill 404 - 120th General Assembly|If a county treasurer determines, for a tract or lot of real property on the delinquent land list and duplicate on which no taxes have been paid for at least five years, that the delinquent amounts are most likely uncollectible except through foreclosure or through foreclosure and forfeiture, he may certify that determination together with his reasons for it to the county board of revision and the prosecuting attorney. If the board of revision and the prosecuting attorney determine that the delinquent amounts are most likely uncollectible except through foreclosure or through foreclosure and forfeiture, they shall certify that determination to the county auditor. Upon receipt of the determination, the county auditor shall place the tract or lot on the real property tax suspension list maintained under section 319.48 of the Revised Code.
Ohio Rev Code § 323.41 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.41 | Duty of Holder of Land to Pay Taxes - Agents - Liability of Guardian.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|Each person holding lands shall pay the tax assessed thereon each year, but an agent or attorney shall not be required to pay such taxes unless he has sufficient money of his principal to pay them.Each person shall pay the tax on lands or town lots of which he is seized for life, or in dower, or which he has care of as guardian. He shall also pay the tax on lands or town lots which he has care of as agent or attorney, if he has sufficient funds of the principal.Each person holding lands as a guardian who fails to list or pay the taxes thereon as provided in this section shall be liable to his ward for any damage he sustains because of such failure.Each person having the care of lands as agent or attorney who has funds of the principal and who fails to pay the taxes on such lands shall be liable to his principal for any damage the principal sustains because of such failure.
Ohio Rev Code § 323.42 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.42 | Recovering Advances or Expenses.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|Each attorney, agent, guardian, or executor seized or having the care of lands who is subjected to any trouble or expense in paying the taxes thereon, or advances his own money for listing or paying the taxes thereon, shall be allowed a reasonable compensation for the time spent, the expenses incurred, and the money advanced, which shall be a just charge against the person for whose benefit it was advanced.
Ohio Rev Code § 323.43 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.43 | Authorizing or Consenting to Payment by Taxes by Another.

Effective: January 30, 2014|Latest Legislation:  House Bill 72 - 130th General Assembly|Each person owning lands may authorize or consent to the payment by another of the taxes levied upon those lands or the surface owner of lands may pay the taxes levied upon coal under the land if the taxes are delinquent, without consent of the owner of the coal. A person paying those taxes shall first obtain from the owner of the lands, except in the case of coal, a certificate of authority to pay them that is signed and acknowledged before an officer authorized to administer oaths. The certificate shall contain an accurate description of the property as shown by the tax duplicate, the amount of the taxes levied on the property, the year for which they were levied, the name of the person authorized to pay them, and the date of the payment of the taxes. If the tax on coal has been paid by the surface owner, the certificate shall contain an accurate description of the property as shown by the tax duplicate, the amount of the taxes levied on the coal, the year for which they were levied, and the date of the payment of the taxes.The person paying those taxes shall file the certificate in the office of the county recorder for record within ten days from the date of the payment of the taxes. When the certificate has been filed, the amount of the tax, with interest at eight per cent per annum from the date of the payment of the tax, shall become a lien upon such real estate in preference to all liens thereafter attaching to the property, and in preference to all pre-existing liens the holders of which have executed and acknowledged that certificate of authority. The money paid, with the interest thereon, may be recovered from the person legally liable for the payment of the tax. An action may be brought by the person paying the tax at any time after the expiration of one year from the date of the payment. If the surface owner has paid taxes on coal under this section, the surface owner may bring an action in foreclosure in the same manner provided by law for the foreclosure of mortgages on land. The surface owner shall have the option after judgment in the foreclosure action to purchase the coal at the appraised amount or to have the coal sold at public sale in accordance with law. The certificate filed with the recorder shall be recorded and canceled in the same manner as mortgages on real estate in the official records of the county recorder. The county recorder shall receive the fees prescribed by law for recording real estate mortgages.
Ohio Rev Code § 323.44 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.44 | Forfeiture of Life Estate for Failure to Pay Taxes.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|If any person seized of lands in dower or for life fails to pay the taxes thereon so that such lands are sold for the payment thereof, and such person does not redeem them according to law within one year after such sale, he shall forfeit to the person next entitled to such lands in remainder or reversion all the estate which he has in such lands. The remainder man or reversioner may redeem the lands in the same manner as other lands are redeemed after being sold for taxes. The person who failed to pay such taxes shall be liable to the person next entitled to the estate for all damages such person has sustained by such failure.
Ohio Rev Code § 323.45 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.45 | Lien for Taxes Paid by Lienholder.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|A person having a lien upon real estate may pay the taxes which are a lien thereon, and the amount paid shall be a lien upon such real estate from the time of payment in preference to all other liens. The money paid may be recovered from the person liable for the payment of the taxes.
Ohio Rev Code § 323.46 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.46 | Rights of Joint Owner Who Pays His Portion of Tax - Liability of Nonpaying Joint Owner.

Effective: April 4, 1985|Latest Legislation:  Senate Bill 201 - 115th General Assembly|If a tract of land is owned by two or more persons as joint tenants pursuant to a joint tenancy created prior to the effective date of this amendment, or as tenants with a right of survivorship, coparceners, or tenants in common, and one of them has paid the tax, interest, and penalty charged or chargeable on his proportion of such tract, and one of those remaining has failed to pay his proportion of the tax, interest, and penalty charged or chargeable on that land, and partition of the land is made between them, the tax, interest, and penalty so paid shall be deemed paid on the proportion of such tract set off to the person who paid his proportion of the tax, interest, and penalty.The person paying the tax, interest, and penalty shall hold the proportion of such tract set off to him free from the residue of the tax, interest, and penalty charged on the tract before partition. The proportion of the tract set off to the person who has not paid his proportion of the tax, interest, and penalty shall be charged with the portion of the tax, interest, and penalty remaining unpaid, the same as if partition had been made before the tax, interest, and penalty had been assessed, and such proportion of the tract had been originally listed for taxation in the name of the delinquent person.
Ohio Rev Code § 323.48 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.48 | Lien of Part Owner Who Pays Tax.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|A part owner who pays the tax on the whole tract of which he is part owner shall have a lien on the shares or parts of the other part owner for the tax paid on their shares or parts. Such owner may receive such amount, paid with interest thereon, on the sale or partition of such lands, and he may enforce the collection of such amount with interest, as any other lien or charge.
Ohio Rev Code § 323.51 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.51 | Prosecuting Attorney Shall Represent County Treasurer.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|The prosecuting attorney shall represent the county treasurer in all proceedings authorized by sections 323.49 and 323.50 of the Revised Code. Upon motion of the prosecuting attorney, any such proceeding shall be taken out of its order upon the docket and assigned for trial at the earliest practicable day. Neither the treasurer nor the prosecuting attorney shall be entitled to any additional compensation for the services performed under said sections.
Ohio Rev Code § 323.61 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.61 | Tax Receiving Offices - Location.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|The county treasurer may open as many tax receiving offices as are necessary for the expedient collection of taxes. The treasurer or his deputies may attend at such offices and receive payment of all taxes, or if adequate security protection is afforded all county funds involved, he may appoint a bank or bank cashier, without compensation, as his agent or deputy for the collection of taxes.The reasonable and necessary expenses incurred by the treasurer in the collection of taxes at such tax receiving offices and the cost of publication of notices concerning same may be paid as other expenses of the county treasurer's office from funds appropriated for such purposes, provided that neither a bank nor a bank employee may receive compensation or fees for providing such services.
Ohio Rev Code § 323.611 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.611 | Contracting With Financial Institution to Process Payments, Checks and Fees.

Effective: April 9, 2001|Latest Legislation:  House Bill 672 - 123rd General Assembly|At the request of the county treasurer, a board of county commissioners may enter into a contract with any financial institution under which the financial institution, in accordance with the terms of the contract, receives real property and manufactured home tax payments at a post office box, opens the mail delivered to that box, processes the checks and other payments received in such mail and deposits them into the treasurer's account, and provides the county treasurer daily receipt information with respect to such payments. The contract shall not be entered into unless:(A) There is attached to the contract a certification by the auditor of state that the financial institution and the treasurer have given assurances satisfactory to the auditor of state that the records of the financial institution, to the extent that they relate to tax payments covered by the contract, shall be subject to audit by the auditor of state to the same extent as if the services for which the financial institution has agreed to perform were being performed by the treasurer;(B) The contract is awarded in accordance with sections 307.86 to 307.92 of the Revised Code;(C) The treasurer's surety bond includes within its coverage any loss that might occur as the result of the contract;(D) The provisions of the contract do not conflict with accounting and reporting requirements prescribed by the auditor of state.
Ohio Rev Code § 323.62 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.62 | Notice to Taxpayer.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|The county treasurer may fix the time and place at which taxes will be received, as provided in section 323.61 of the Revised Code. Notice of such time and place shall be given by publication in a newspaper of general circulation in the municipal corporation within which the tax receiving office is located or, if no such newspaper exists, in a newspaper of general circulation within the county.