Ohio Revised Code
Chapter 322 | Real Property and Manufactured Home Transfer Taxes
Section 322.04 | Instituting Actions to Recover Taxes and Penalty Due.

Effective: December 12, 1967
Latest Legislation: House Bill 919 - 107th General Assembly
A county levying a real property transfer tax, by proper suit, action, or proceeding in any court of competent jurisdiction, may recover the amount of such taxes due the county and not paid to the county at the time specified in section 322.02 of the Revised Code, together with a penalty of ten per cent of the amount of such tax.