Ohio Revised Code
Chapter 2723 | Enjoining and Recovering Illegal Taxes and Assessments
Section 2723.02 | Parties to Actions to Enjoin Levy.

Effective: October 1, 1953
Latest Legislation: House Bill 1 - 100th General Assembly
Actions to enjoin the illegal levy of taxes and assessments must be brought against the corporation or person for whose use and benefit the levy is made. If the levy would go upon the county duplicate, the county auditor must be joined in the action.