Effective: October 1, 1953
Latest Legislation: House Bill 1 - 100th General Assembly
A taxpayer may, subject to sections 323.01 to 323.05, inclusive, of the Revised Code, use in the payment of his taxes any liquidated claim which such taxpayer, or the husband or wife of such taxpayer, has against any subdivision which is to derive benefit from the tax collection.
Structure Ohio Revised Code
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 323.08 | 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 323.122 | 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 323.14 | 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 323.157 | Employees - Adoption of Rules.
Section 323.158 | Partial Real Property Tax Exemption.
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 323.41 | 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 323.47 | 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 323.51 | 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.