Effective: September 21, 1982
Latest Legislation: House Bill 379 - 114th General Assembly
As used in this Chapter, "taxes" means all general taxes levied against personal property pursuant to section 5709.01 of the Revised Code and all taxes levied pursuant to section 5707.04 of the Revised Code.
All personal property subject to taxation shall be liable to be seized and sold for taxes. The personal property of a deceased person in the hands of an executor or administrator shall be liable for any tax due on it from the decedent.
Taxes charged on any tax duplicate, except those upon real estate, shall be a lien on real property of the person charged therewith from the date of the filing of a notice of such lien as provided by law.
Structure Ohio Revised Code
Chapter 5719 | Personal Property Tax Collection
Section 5719.01 | Attaching of Lien for Taxes.
Section 5719.021 | Treasurer's Office Open to Collect Taxes.
Section 5719.031 | Delay in Delivery of General Personal or Classified Property Tax Duplicate.
Section 5719.041 | Interest Charge for Late Payment.
Section 5719.042 | Successful Contractors to Submit Sworn Statement of No Tax Liability.
Section 5719.05 | Collection of Taxes.
Section 5719.051 | Employment of Collectors.
Section 5719.06 | Delinquent Tax List and Duplicate to Be Cumulatively Kept - Uncollectible Items.
Section 5719.07 | Certificate of Release of Lien - Partial Discharge.
Section 5719.08 | Civil Action to Enforce Collection of Taxes - Judgment.
Section 5719.081 | Distraint of Goods and Chattels for Collection of Taxes.
Section 5719.082 | Inability to Collect Tax by Distress.
Section 5719.083 | Relocation of Delinquent Tax Payer.
Section 5719.084 | Collecting Nonresident Delinquent Taxes.
Section 5719.085 | Return of Statement of Taxes Collected.
Section 5719.086 | Delinquent Tax Charged to Treasurer.
Section 5719.087 | Procedure Where Delinquent Taxpayer Has Property Within State.
Section 5719.11 | Tax Lien on Deposits and Stock of a Financial Institution - Penalty.