Ohio Revised Code
Chapter 2723 | Enjoining and Recovering Illegal Taxes and Assessments
Section 2723.01 | Jurisdiction of Courts of Common Pleas.

Effective: October 1, 1953
Latest Legislation: House Bill 1 - 100th General Assembly
Courts of common pleas may enjoin the illegal levy or collection of taxes and assessments and entertain actions to recover them when collected, without regard to the amount thereof, but no recovery shall be had unless the action is brought within one year after the taxes or assessments are collected.

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Structure Ohio Revised Code

Ohio Revised Code

Title 27 | Courts-General Provisions-Special Remedies

Chapter 2723 | Enjoining and Recovering Illegal Taxes and Assessments

Section 2723.01 | Jurisdiction of Courts of Common Pleas.

Section 2723.02 | Parties to Actions to Enjoin Levy.

Section 2723.03 | Parties to Actions to Enjoin Collection of Taxes or to Recover Taxes.

Section 2723.04 | Amount Admitted Must Be Tendered - Bond.

Section 2723.05 | Refunding an Illegal Tax or Assessment.