Ohio Revised Code
Chapter 323 | Collection of Taxes
Section 323.02 | Acceptance of Claim by County Treasurer - Certificates - Assignment of Certificate.

Effective: October 1, 1953
Latest Legislation: House Bill 1 - 100th General Assembly
The county treasurer shall, upon submission of evidence of a liquidated claim by a taxpayer, accept it in full or partial payment of those taxes which are to be allocated to the subdivision against which the claim exists.
Before any such liquidated claim is used, it shall first be presented by the taxpayer to the fiscal officer of the subdivision for verification. If such fiscal officer, upon examination, determines that the liquidated claim can be used for the payment of taxes as provided in sections 323.01 to 323.05, inclusive, of the Revised Code, he shall, in writing, certify to such fact in duplicate, and such duplicate certificate shall be given to the taxpayer as evidence of his liquidated claim.
If, of the total amount due from the taxpayer, the portion which is to be allocated to the indebted subdivision exceeds the amount of the liquidated claim evidenced by the certificate which the taxpayer wishes to use in payment of that portion of his taxes, the treasurer shall accept the total claim as part payment of such taxes, and shall distribute the canceled receipted certificate, along with such other canceled certificates and cash as are due it, to the subdivision in the same manner as though it were cash.
The treasurer shall receipt upon the duplicate certificate the amount credited for taxes as provided in this section. If the amount of the claim, as evidenced by the certificate, is greater than the portion of the taxes to be paid by the taxpayer which will be allocated to the subdivision, the treasurer shall indorse on such certificate the amount that is accepted in payment of taxes, and a similar indorsement shall be made upon the duplicate certificate, which shall be retained by the taxpayer. This certificate, to the extent of the sum receipted for taxes, shall be allocated to the indebted subdivision in lieu of cash. If there is a balance due on such certificate, the fiscal officer shall, upon its surrender, issue to the taxpayer a new certificate, in duplicate, setting forth the amount due, which certificate may be used by the taxpayer for tax payments at subsequent collections in the manner provided in this section. Such new certificate, if founded upon a liquidated claim for money advanced and paid out, received and used by a subdivision as provided in division (D)(3) of section 323.01 of the Revised Code, may be assigned by the taxpayer, and the assignee thereof shall have the same right as the original owner of such certificate to use the claim evidenced by it in the payment of such assignee's taxes which are to be allocated to the subdivision against which the claim exists, and the treasurer shall have the same duty with reference to such certificate as is imposed upon him by this section with reference to certificates that have not been assigned. The assignment of any such certificate is an assignment of the claim evidenced by it.

Structure Ohio Revised Code

Ohio Revised Code

Title 3 | Counties

Chapter 323 | Collection of Taxes

Section 323.01 | Collection of Taxes Definitions.

Section 323.011 | Taxes Defined for Certain Sections.

Section 323.02 | Acceptance of Claim by County Treasurer - Certificates - Assignment of Certificate.

Section 323.03 | Certificates to Be Dated.

Section 323.04 | Payment of Taxes With Liquidated Claims.

Section 323.05 | Claims and Certificates Nonnegotiable - Exception.

Section 323.06 | Payment of Special Assessments With Assessment Bonds.

Section 323.07 | County Treasurer Authorized to Accept Bonds - No Cash Refunds - Distribution.

Section 323.071 | Advance Payment of Installments of Special Assessment - Cancellation of Installments - Use of Money.

Section 323.08 | Publishing Schedule of Tax Rates and Effective Rates.

Section 323.09 | Office of County Treasurer Open for Collection of Taxes.

Section 323.11 | State's Lien for Taxes Attaches and Continues Until Paid.

Section 323.12 | Payment of Taxes.

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

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 323.14 | Receipt for Payment of Taxes - Form.

Section 323.15 | Payment of Less Than Full Amount Due - Payment by Owner of Undivided Interest.

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 323.16 | Partial Real Property Tax Exemption for Child Care Center.

Section 323.17 | Extending Time for Delivery of Tax Duplicate.

Section 323.25 | Enforcing Tax Lien.

Section 323.251 | Authority of Tax Commissioner Relative to Actions of Local Authorities.

Section 323.26 | Allegations in Petition - Evidence.

Section 323.27 | Joinder of Causes of Action.

Section 323.28 | Finding and Decree - Appraisal and Sale of Property - Proceeds of Sale.

Section 323.29 | Partial Payment of Delinquent Taxes.

Section 323.30 | Receipt for Installment Payment - Contents - Entry by County Treasurer.

Section 323.31 | Delinquent Tax Contract With Treasurer.

Section 323.32 | Payments Received in Settlement of Claims Arising From Delinquent Property Tax Charges and Ordered to Be Paid by Railroad Company Under Plan of Reorganization.

Section 323.33 | Delinquent Amounts Most Likely Uncollectible Except Through Foreclosure or Through Foreclosure and Forfeiture.

Section 323.41 | Duty of Holder of Land to Pay Taxes - Agents - Liability of Guardian.

Section 323.42 | Recovering Advances or Expenses.

Section 323.43 | Authorizing or Consenting to Payment by Taxes by Another.

Section 323.44 | Forfeiture of Life Estate for Failure to Pay Taxes.

Section 323.45 | Lien for Taxes Paid by Lienholder.

Section 323.46 | Rights of Joint Owner Who Pays His Portion of Tax - Liability of Nonpaying Joint Owner.

Section 323.47 | Lien on Land to Be Discharged Out of Proceeds of Sale.

Section 323.48 | Lien of Part Owner Who Pays Tax.

Section 323.49 | Power of County Treasurer to Become Receiver of Land - Procedure - Exception.

Section 323.50 | Decision of Court - Rental Value of Commercial Property - Ability to Collect Taxes From Income - Discharge of Receiver.

Section 323.51 | Prosecuting Attorney Shall Represent County Treasurer.

Section 323.61 | Tax Receiving Offices - Location.

Section 323.611 | Contracting With Financial Institution to Process Payments, Checks and Fees.

Section 323.62 | Notice to Taxpayer.

Section 323.63 | Depositing Money Received in Payment of Taxes.

Section 323.65 | Expedited Foreclosure on Unoccupied Land Definitions.

Section 323.66 | Expedited Foreclosure by Board of Revision on Unoccupied Land.

Section 323.67 | List of Parcels of Abandoned Land.

Section 323.68 | Title Search to Identify Persons With Interest in Land.

Section 323.69 | Complaint for Foreclosure - Dismissal by Board.

Section 323.691 | Transfer of Complaint to Court of Common Pleas or Municipal Court.

Section 323.70 | Final Hearing on Complaint - Dismissal on Petition.

Section 323.71 | Procedure Where Impositions Exceed Fair Market Value.

Section 323.72 | Answer - Hearing on or Dismissal of Complaint.

Section 323.73 | Disposal of Abandoned Land at Public Auction.

Section 323.74 | Disposition of Abandoned Land Not Sold at Auction.

Section 323.75 | Apportionment of Costs of Sale at Auction.

Section 323.76 | Termination of Right of Redemption on Sale or Transfer.

Section 323.77 | Notice by Electing Subdivision of Desire to Acquire Land.

Section 323.78 | Invocation of Alternative Redemption Period.

Section 323.79 | Appeal by Aggrieved Party in Court of Common Pleas.

Section 323.99 | Penalty.