reglab/statecodes huggingface dataset:
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.50 | Prohibition Against Former or Present Employee Divulging Information.

Effective:
October 29, 2018
Latest Legislation:
House Bill 18 - 132nd General Assembly
(A) Except as provided in division (B) of this section, no former or present expert, clerk, or employee of a county auditor, county board of revision, or the tax commissioner, and no former or present deputy, assistant, or agent of the tax commissioner shall divulge, except in the performance of official duties or in any report to the county auditor, the county board of revision, or the tax commissioner, or when called upon to testify in any court or proceeding, any information acquired in the exercise of the powers vested therein by any law, or while claiming to exercise such powers, as to the transactions, property, or business of any person, company, firm, corporation, association, or partnership. Whoever violates this section shall thereafter be disqualified from acting in any official capacity in connection with the assessment or collection of taxes or recoupment charges.
(B) Division (A) of this section does not prohibit the divulgence of:
(1) The name and address of the statutory agent in this state and the names of officers and directors of any corporation;
(2) The name and business address of a vendor, vendor's license number, or information regarding the active or inactive status of a vendor's license issued by the county auditor pursuant to section 5739.17 of the Revised Code ;
(3) The tax return information of a hotel subject to a lodging tax levied by the county pursuant to section 5739.09 of the Revised Code when that information is provided to the executive director of a convention and visitors' bureau operating in the county.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.51 | Prohibition Against Political Activity by Certain Officials.

Effective:
September 27, 1983
Latest Legislation:
House Bill 260 - 115th General Assembly
No assistant, expert, clerk, or other employee of a county board of revision or the department of taxation shall hold any position on or under any committee of a political party, or subscribe or pay any money or other thing of value to any person or organization for the purpose of promoting, defeating, or otherwise influencing any legislation, or circulate any intitiative or referendum petition. Whoever violates this section shall be removed from his office or employment.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.70 | Release of Lien on Real Property Situated in County.

Effective:
May 6, 2005
Latest Legislation:
House Bill 16 - 126th General Assembly
(A) A county board of revision may release a lien imposed on real property situated within the county if all the following apply:
(1) The lien has been in existence for at least five years.
(2) The lien is for a debt resulting from the cost of environmental cleanup of the property paid from state or local government funds.
(3) The amount of the lien is equal to or greater than twelve times the fair market value of the property.
(4) The board determines the debt is uncollectible.
(B) The board shall reduce a release given pursuant to this section to writing and the county treasurer shall sign and deliver it to the owner of the property.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.701 | Discharge of Lien by County Recorder - Recording of Release.

Effective:
January 30, 2014
Latest Legislation:
House Bill 72 - 130th General Assembly
The county recorder shall discharge a lien described in section 5715.70 of the Revised Code when the release described in that section is presented to the county recorder. In addition to the discharge on the records by the county recorder, the release shall be recorded in the official records kept by the county recorder. The county recorder is entitled to the fees for such recording as provided by section 317.32 of the Revised Code for recording deeds.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.99 | Penalty.

Effective:
July 1, 1996
Latest Legislation:
Senate Bill 2 - 121st General Assembly
(A) Whoever violates section 5715.45 of the Revised Code shall be fined not more than five dollars for each day that elapses between the date specified by law for performance and the date when the duty is actually performed.
(B) Whoever violates section 5715.46 of the Revised Code shall be fined not less than one hundred nor more than one thousand dollars.
(C) Whoever violates section 5715.48 of the Revised Code shall be fined not less than two hundred nor more than one thousand dollars.
(D) Whoever violates section 5715.49 or 5715.50 of the Revised Code shall be fined not less than fifty nor more than one thousand dollars.
(E) Whoever violates section 5715.51 of the Revised Code shall be fined not more than one hundred dollars.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5717 | Appeals › Section 5717.031 | Motions.

Effective:
October 11, 2013
Latest Legislation:
House Bill 138 - 130th General Assembly
The board of tax appeals may consider and decide motions, including, but not limited to, motions in limine, before the board makes a decision on any matter.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5717 | Appeals › Section 5717.05 | Appeal From Decision of County Board of Revision to Court of Common Pleas - Notice - Transcript - Judgment.

Effective:
March 17, 1989
Latest Legislation:
House Bill 934 - 117th General Assembly
As an alternative to the appeal provided for in section 5717.01 of the Revised Code, an appeal from the decision of a county board of revision may be taken directly to the court of common pleas of the county by the person in whose name the property is listed or sought to be listed for taxation. The appeal shall be taken by the filing of a notice of appeal with the court and with the board within thirty days after notice of the decision of the board is mailed as provided in section 5715.20 of the Revised Code. The county auditor and all parties to the proceeding before the board, other than the appellant filing the appeal in the court, shall be made appellees, and notice of the appeal shall be served upon them by certified mail unless waived. The prosecuting attorney shall represent the auditor in the appeal.
When the appeal has been perfected by the filing of notice of appeal as required by this section, and an appeal from the same decision of the county board of revision is filed under section 5717.01 of the Revised Code with the board of tax appeals, the forum in which the first notice of appeal is filed shall have exclusive jurisdiction over the appeal.
Within thirty days after notice of appeal to the court has been filed with the county board of revision, the board shall certify to the court a transcript of the record of the proceedings of said board pertaining to the original complaint and all evidence offered in connection with that complaint.
The court may hear the appeal on the record and the evidence thus submitted, or it may hear and consider additional evidence. It shall determine the taxable value of the property whose valuation or assessment for taxation by the county board of revision is complained of, or if the complaint and appeal is against a discriminatory valuation, shall determine a valuation that shall correct the discrimination, and the court shall determine the liability of the property for assessment for taxation, if that question is in issue, and shall certify its judgment to the auditor, who shall correct the tax list and duplicate as required by the judgment.
In correcting a discriminatory valuation, the court shall increase or decrease the value of the property whose valuation or assessment by the county board of revision is complained of by a per cent or amount that will cause the property to be listed and valued for taxation by an equal and uniform rule.
Any party to the appeal may appeal from the judgment of the court on the questions of law as in other cases.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5717 | Appeals › Section 5717.06 | Liability for Taxes Shall Relate Back.

Effective:
September 21, 1982
Latest Legislation:
House Bill 379 - 114th General Assembly
In case of the institution of an appeal under sections 5717.01 to 5717.04 of the Revised Code, liability for taxes upon the property in question and for nonpayment of taxes within the time required by law shall relate back to the date of the original valuation or determination, and liability for taxes and for any penalty and interest for nonpayment thereof within the time required by law shall be based upon the valuation as finally determined.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5719 | Personal Property Tax Collection › Section 5719.01 | Attaching of Lien for Taxes.

Effective:
September 21, 1982
Latest Legislation:
House Bill 379 - 114th General Assembly
As used in this Chapter, "taxes" means all general taxes levied against personal property pursuant to section 5709.01 of the Revised Code and all taxes levied pursuant to section 5707.04 of the Revised Code.
All personal property subject to taxation shall be liable to be seized and sold for taxes. The personal property of a deceased person in the hands of an executor or administrator shall be liable for any tax due on it from the decedent.
Taxes charged on any tax duplicate, except those upon real estate, shall be a lien on real property of the person charged therewith from the date of the filing of a notice of such lien as provided by law.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5719 | Personal Property Tax Collection › Section 5719.021 | Treasurer's Office Open to Collect Taxes.

Effective:
July 2, 1984
Latest Legislation:
House Bill 379 - 115th General Assembly
The office of the county treasurer shall be kept open for the collection of advance payments of taxes during the entire time that the county auditor is accepting returns under section 5711.04 of the Revised Code, and for the collection of taxes charged on the general personal or classified tax duplicate from the time of delivery of the duplicate until the twenty-first day of September.
When any such tax is paid at the office of the county treasurer, the treasurer shall give a receipt to the person paying it. If any such tax is paid to the treasurer by mail and the person paying it encloses with the payment an addressed envelope with sufficient postage, the treasurer shall enclose a receipt for the taxes in such envelope and deposit it in the mail. No receipt given by the treasurer for payments made otherwise than in lawful money or the notes specified in section 321.13 of the Revised Code shall be valid, unless the moneys represented by such payment are received into the county treasury or a county depository.
The tax receipt given by the treasurer shall be a duplicate of the tax bill.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5719 | Personal Property Tax Collection › Section 5719.03 | Credit of Advance Payment of Taxes - Payment Date - Late Payment Penalty - Partial Payments.

Effective:
October 27, 2000
Latest Legislation:
House Bill 493 - 123rd General Assembly
(A) The county auditor shall preserve all receipts showing the advance payment of taxes. At the time of making up the general personal and the classified tax list and duplicate, the auditor shall enter thereon opposite the name of each person charged with taxes the amount of the advance payment made, as a credit against the amount of taxes charged thereon against such person.
(B) Each person charged with taxes on a general personal property or a classified property tax duplicate shall pay the full amount of such taxes, less the amount of advance payment credited on the duplicate, on or before the twentieth day of September, or a day as extended pursuant to section 5719.031 of the Revised Code.
(C) A tax is paid on or before the dates set forth in this section if the tax payment is received by the county treasurer on or before the last day for payment of such tax, or is received after such date in an envelope that was postmarked by the United States postal service on or before the last day for payment of such tax. In the event there is more than one date of postmark on the envelope, the earliest date imprinted by the United States postal service shall be the date of payment. A private meter postmark on an envelope is not a valid postmark for purposes of establishing the date of payment of such tax.
(D) When an installment of taxes is not paid within the time prescribed by this section, or within the time so prescribed as extended pursuant to section 5719.031 of the Revised Code, a penalty of ten per cent of the amount due and unpaid shall accrue when the county treasurer closes the treasurer's office for business on the last day so prescribed, but if the taxes are paid within ten days subsequent to the last day prescribed, the treasurer shall waive the collection of, and the auditor shall remit one-half of, the penalty.
(E) A county treasurer may accept partial payments of taxes. Any overpayment shall be refunded by the treasurer in the manner most convenient to the treasurer. When the amount tendered and accepted is less than the amount due, the unpaid balance shall be treated as other unpaid taxes and, except when the unpaid amount is the penalty, the treasurer shall notify the taxpayer of such deficiency.
If the taxpayer files with the payment of taxes a copy of an application to the county auditor for remission of penalty, or the payment is received within ten days after the last day the taxes may be paid without penalty, the county treasurer shall accept a partial payment in which the only unpaid amount is the penalty for late payment.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5719 | Personal Property Tax Collection › Section 5719.031 | Delay in Delivery of General Personal or Classified Property Tax Duplicate.

Effective:
September 21, 1982
Latest Legislation:
House Bill 379 - 114th General Assembly
When, because of an emergency as defined in section 323.17 of the Revised Code or because of a delay in delivery of the preliminary assessment certificates pursuant to section 5711.25 of the Revised Code the county auditor determines that the general personal or classified property tax duplicate cannot be delivered to the county treasurer by the time fixed by section 319.29 or 319.34 of the Revised Code, such delivery may be delayed for up to thirty days. Upon making said determination, the auditor shall, by written notice, inform the treasurer of the fact and of the cause of such delay and of the day upon which such delivery will be made. Upon issuance of said notice the time for payment of the taxes charged on the duplicate shall be extended for the same period of time after the time fixed for payment by division (B) of section 5719.03 of the Revised Code.
Immediately after delivery to the treasurer of the general personal and classified property tax duplicates as prescribed in sections 319.29 and 319.34 of the Revised Code or this section, the treasurer shall prepare and mail a tax bill to each person in whose name property has been listed and assessed on either duplicate. Such tax bill shall be mailed at least twenty days prior to the last day prescribed by law for payment of any portion of such taxes without penalty.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5719 | Personal Property Tax Collection › Section 5719.042 | Successful Contractors to Submit Sworn Statement of No Tax Liability.

Effective:
September 8, 2016
Latest Legislation:
House Bill 166 - 131st General Assembly
After the award by a taxing district of any contract let by competitive bid and prior to the time the contract is entered into, the person making a bid shall submit to the district's fiscal officer a statement affirmed under oath that the person with whom the contract is to be made was not charged at the time the bid was submitted with any delinquent personal property taxes on the general tax list of personal property of any county in which the taxing district has territory or that such person was charged with delinquent personal property taxes on any such tax list, in which case the statement shall also set forth the amount of such due and unpaid delinquent taxes and any due and unpaid penalties and interest thereon.
If the statement indicates that the taxpayer was charged with any such taxes, all of the following apply:
(A) The fiscal officer shall transmit a copy of the statement to the county treasurer within thirty days of the date it is submitted.
(B) A copy of that statement shall be incorporated into the contract.
(C) No payment shall be made with respect to any contract to which this section applies unless that statement has been incorporated as required under division (B) of this section.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5719 | Personal Property Tax Collection › Section 5719.05 | Collection of Taxes.

Effective:
March 31, 2003
Latest Legislation:
House Bill 198 - 124th General Assembly
The county treasurer shall forthwith collect the taxes and penalty on the duplicate delivered to the treasurer by the auditor pursuant to section 5719.04 of the Revised Code and any interest thereon by any of the means provided by law.
In addition to any other means provided by law, the treasurer may, after finding that the treasurer is unable to collect the full amount of delinquent taxes, interest, and penalties charged against an entry on the cumulative delinquent tax duplicate in a single payment, enter into a written delinquent tax contract, with the person so charged, for payment of the full amount in installments. The terms of the delinquent tax contract shall include the amount payable and the due date of each installment including the final payment date, which shall be not more than five years after the date of the first payment. The treasurer shall enter upon the margin of the duplicate a notation indicating that the agreement for installment payment has been undertaken. A receipt shall be issued for each payment, and the payment shall be credited on the duplicate on the date paid. Each payment shall be apportioned among the several taxing districts in the same proportion that the amount of taxes levied by each district against the entry in the preceding tax year bears to the taxes levied by all such districts against the entry in the preceding tax year. The payment shall be apportioned among the taxing district's various funds for which the taxes were levied. When a payment is not tendered as agreed upon, the delinquent tax contract may be declared void by the treasurer, and the treasurer may proceed to collect the unpaid balance by any means provided by law. The treasurer may permit a new agreement to be undertaken, under the same terms and conditions, but there shall be no requirement that the treasurer do so.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5719 | Personal Property Tax Collection › Section 5719.051 | Employment of Collectors.

Effective:
June 15, 2004
Latest Legislation:
House Bill 168 - 125th General Assembly
If the board of county commissioners deems it necessary, it may authorize the county treasurer to employ collectors to collect the taxes mentioned in section 5719.05 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5721 | Delinquent Lands › Section 5721.10 | State Shall Have First Lien - Foreclosure Proceedings - Partial Payment of Delinquent Taxes.

Effective:
April 4, 2023
Latest Legislation:
House Bill 364 - 134th General Assembly
Except as otherwise provided under section 5301.93 or sections 5721.30 to 5721.43 of the Revised Code, the state shall have the first lien on the lands and lots described in the delinquent land list, for the amount of taxes, assessments, interest, and penalty charged prior to the delivery of such list. If the taxes have not been paid for one year after having been certified as delinquent, the state shall institute foreclosure proceedings in the manner provided by section 323.25, sections 323.65 to 323.79, or sections 5721.01 to 5721.28 of the Revised Code, unless a tax certificate respecting that property has been sold or assigned under section 5721.32 or 5721.33 of the Revised Code, or unless such taxes are the subject of a valid delinquent tax contract under section 323.31 of the Revised Code for which the county treasurer has not made certification to the county auditor that the delinquent tax contract has become void. The court shall levy, as costs in the foreclosure proceedings instituted on the certification of delinquency, the cost of an abstract or certificate of title to the property described in the certification, if it is required by the court, to be paid into the general fund of the county. Sections 5721.01 to 5721.28 of the Revised Code do not prevent the partial payment of such delinquent taxes, assessments, interest, and penalty during the period the delinquency is being discharged in accordance with a delinquent tax contract under section 323.31 of the Revised Code, but the partial payments may be made and received as provided by law without prejudice to the right of the state to institute foreclosure proceedings for any amount then remaining unpaid, if the county treasurer certifies to the county auditor that the delinquent tax contract has become void.
Last updated February 8, 2023 at 2:02 PM
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5721 | Delinquent Lands › Section 5721.11 | Notice to Purchasers of Delinquent Lands.

Effective:
April 7, 2009
Latest Legislation:
Senate Bill 353 - 127th General Assembly
The county auditor shall enter upon the county auditor's tax list and county treasurer's duplicate, showing lands delinquent, the word "delinquent," and such entry on said tax list and duplicate is notice to all purchasers or other persons acquiring any right, title, or interest in or to the land pertinent to which such entry is made, of the prior right and lien of the state under sections 323.01 to 323.79 or sections 5721.01 to 5721.28 of the Revised Code.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5721 | Delinquent Lands › Section 5721.12 | Delinquent Entry Transferred Each Year.

Effective:
September 21, 1982
Latest Legislation:
House Bill 379 - 114th General Assembly
The county auditor shall transfer the entry "Delinquent" from the tax list and duplicate of one year to the tax list and duplicate of the next year, and if the land has been transferred, this entry "Delinquent" shall follow the land in the new owner's name, unless the taxes, assessments, interest, and penalty have been paid.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5721 | Delinquent Lands › Section 5721.20 | Unclaimed Moneys Remaining to Owner.

Effective:
April 7, 2009
Latest Legislation:
Senate Bill 353 - 127th General Assembly
Except in cases where the property is transferred without sale to a municipal corporation, township, county, community development organization, or county land reutilization corporation pursuant to the alternative redemption period procedures contained in section 323.78 of the Revised Code, any residue of moneys from the sale or foreclosure of lands remaining to the owner on the order of distribution, and unclaimed by such owner within sixty days from its receipt, shall be paid into the county treasury and shall be charged separately to the county treasurer by the county auditor, in the name of the supposed owner. The treasurer shall retain such excess in the treasury for the proper owner of such lands upon which the foreclosure was had, and upon demand by such owner, within three years from the date of receipt, shall pay such excess to the owner. If the owner does not demand payment of the excess within three years, then the excess shall be forfeited to the delinquent tax and assessment collection fund created under section 323.261 of the Revised Code, or in counties that have established a county land reutilization corporation fund under section 323.263 of the Revised Code, to the county land reutilization corporation fund.
Last updated July 28, 2021 at 2:35 PM