Effective: September 29, 2011
Latest Legislation: House Bill 153 - 129th General Assembly
After certifying the tax list and duplicate pursuant to section 319.28 of the Revised Code, the county auditor shall deliver a list of the tax rates, tax reduction factors, and effective tax rates assessed and applied against each of the two classes of property of the county to the county treasurer, who shall immediately cause a schedule of such tax rates and effective rates to be published in a newspaper of general circulation in the county or, in lieu of such publication, the county treasurer may insert a copy of such schedule with each tax bill mailed. Such schedule shall specify particularly the rates and effective rates of taxation levied for all purposes on the tax list and duplicate for the support of the various taxing units within the county, expressed in dollars and cents for each one thousand dollars of valuation. The effective tax rates shall be printed in boldface type.
The county treasurer shall publish notice of the date of the last date for payment of each installment of taxes once a week for two successive weeks prior to such date in a newspaper of general circulation within the county or as provided in section 7.16 of the Revised Code. The notice shall be inserted in a conspicuous place in the newspaper and shall also contain notice that any taxes paid after such date will accrue a penalty and interest and that failure to receive a tax bill will not avoid such penalty and interest. The notice shall contain a telephone number that may be called by taxpayers who have not received tax bills.
As used in this section and section 323.131 of the Revised Code, "effective tax rate" means the effective rate after making the reduction required by section 319.301, but before making the reduction required by section 319.302 of the Revised Code.
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.