Effective: September 8, 2016
Latest Legislation: House Bill 166 - 131st General Assembly
After the award by a taxing district of any contract let by competitive bid and prior to the time the contract is entered into, the person making a bid shall submit to the district's fiscal officer a statement affirmed under oath that the person with whom the contract is to be made was not charged at the time the bid was submitted with any delinquent personal property taxes on the general tax list of personal property of any county in which the taxing district has territory or that such person was charged with delinquent personal property taxes on any such tax list, in which case the statement shall also set forth the amount of such due and unpaid delinquent taxes and any due and unpaid penalties and interest thereon.
If the statement indicates that the taxpayer was charged with any such taxes, all of the following apply:
(A) The fiscal officer shall transmit a copy of the statement to the county treasurer within thirty days of the date it is submitted.
(B) A copy of that statement shall be incorporated into the contract.
(C) No payment shall be made with respect to any contract to which this section applies unless that statement has been incorporated as required under division (B) of this section.
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.