Ohio Revised Code
Chapter 323 | Collection of Taxes
Section 323.99 | Penalty.

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.