Assertion: treasurer | /r/CapableOf | fail to apply prepayment
Facets:
value: toward the payment of taxes
type: TRANSITIVE-OBJECT
Source sentences:
text: No treasurer shall fail to apply prepayments toward the payment of taxes as required pursuant to an agreement entered into under division (B) of this section.
text: If the treasurer fails to apply prepayments received by the treasurer's office in accordance with the terms of an agreement and the total amount of the taxpayer's prepayments equals or exceeds the total taxes due, the taxpayer is relieved of any late penalty or interest imposed under section 323.121 of the Revised Code.