PocketLaw | Ohio Revised Code | | Collection of Taxes

| Collection of Taxes

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| Collection of Taxes Definitions.

| Acceptance of Claim by County Treasurer - Certificates - Assignment of Certificate.

| Certificates to Be Dated.

| Payment of Taxes With Liquidated Claims.

| Claims and Certificates Nonnegotiable - Exception.

| Payment of Special Assessments With Assessment Bonds.

| County Treasurer Authorized to Accept Bonds - No Cash Refunds - Distribution.

| Publishing Schedule of Tax Rates and Effective Rates.

| Office of County Treasurer Open for Collection of Taxes.

Section
323.011

| Taxes Defined for Certain Sections.

Section
323.071

| Advance Payment of Installments of Special Assessment - Cancellation of Installments - Use of Money.

| State's Lien for Taxes Attaches and Continues Until Paid.

| Payment of Taxes.

| Tax Bill Mailed or Delivered - Failure to Receive Bill.

| Receipt for Payment of Taxes - Form.

| Payment of Less Than Full Amount Due - Payment by Owner of Undivided Interest.

| Partial Real Property Tax Exemption for Child Care Center.

| Extending Time for Delivery of Tax Duplicate.

| Enforcing Tax Lien.

| Allegations in Petition - Evidence.

| Joinder of Causes of Action.

| Finding and Decree - Appraisal and Sale of Property - Proceeds of Sale.

| Partial Payment of Delinquent Taxes.

| Receipt for Installment Payment - Contents - Entry by County Treasurer.

| Delinquent Tax Contract With Treasurer.

| Payments Received in Settlement of Claims Arising From Delinquent Property Tax Charges and Ordered to Be Paid by Railroad Company Under Plan of Reorganization.

| Delinquent Amounts Most Likely Uncollectible Except Through Foreclosure or Through Foreclosure and Forfeiture.

| Duty of Holder of Land to Pay Taxes - Agents - Liability of Guardian.

| Recovering Advances or Expenses.

| Authorizing or Consenting to Payment by Taxes by Another.

| Forfeiture of Life Estate for Failure to Pay Taxes.

| Lien for Taxes Paid by Lienholder.

| Rights of Joint Owner Who Pays His Portion of Tax - Liability of Nonpaying Joint Owner.

| Lien on Land to Be Discharged Out of Proceeds of Sale.

| Lien of Part Owner Who Pays Tax.

| Power of County Treasurer to Become Receiver of Land - Procedure - Exception.

| Decision of Court - Rental Value of Commercial Property - Ability to Collect Taxes From Income - Discharge of Receiver.

| Prosecuting Attorney Shall Represent County Treasurer.

| Tax Receiving Offices - Location.

| Notice to Taxpayer.

| Depositing Money Received in Payment of Taxes.

| Expedited Foreclosure on Unoccupied Land Definitions.

| Expedited Foreclosure by Board of Revision on Unoccupied Land.

| List of Parcels of Abandoned Land.

| Title Search to Identify Persons With Interest in Land.

| Complaint for Foreclosure - Dismissal by Board.

| Final Hearing on Complaint - Dismissal on Petition.

| Procedure Where Impositions Exceed Fair Market Value.

| Answer - Hearing on or Dismissal of Complaint.

| Disposal of Abandoned Land at Public Auction.

| Disposition of Abandoned Land Not Sold at Auction.

| Apportionment of Costs of Sale at Auction.

| Termination of Right of Redemption on Sale or Transfer.

| Notice by Electing Subdivision of Desire to Acquire Land.

| Invocation of Alternative Redemption Period.

| Appeal by Aggrieved Party in Court of Common Pleas.

| Penalty.

Section
323.121

| Penalty and Interest for Failure to Pay Real Estate Taxes and Installments When Due.

Section
323.122

| Extension for Payment of Real Property Tax for Members of Armed Forces.

Section
323.131

| Form and Contents of Tax Bill.

Section
323.132

| Paying Delinquent Taxes.

Section
323.133

| Payment of Portion of Taxes Where Application for Exemption Is Pending.

Section
323.134

| Agreements for Information Exchanges Limited Exclusively to Purpose of Real Property Tax Billing and Payment.

Section
323.151

| Valuation of Homestead Property Definitions.

Section
323.152

| Reductions in Taxable Value.

Section
323.153

| Application for Reduction in Real Property Taxes.

Section
323.154

| Issuing Certificate of Reduction.

Section
323.155

| Tax Bill to Reflect Reductions.

Section
323.156

| Payment of Homestead Exemption to County's Undivided Income Tax Fund From State General Fund.

Section
323.157

| Employees - Adoption of Rules.

Section
323.158

| Partial Real Property Tax Exemption.

Section
323.159

| Applying Homestead Exemption to Nonprofit Corporation That Owns and Operates Housing Cooperatives.

Section
323.251

| Authority of Tax Commissioner Relative to Actions of Local Authorities.

Section
323.611

| Contracting With Financial Institution to Process Payments, Checks and Fees.

Section
323.691

| Transfer of Complaint to Court of Common Pleas or Municipal Court.