Effective: July 2, 1984
Latest Legislation: House Bill 379 - 115th General Assembly
When taxes are past due and unpaid, the county treasurer may distrain sufficient goods and chattels belonging to the person charged with such taxes, if such goods and chattels are found within the county, to pay the taxes remaining due, any penalty and interest thereon, and the costs that have accrued. Such treasurer shall immediately advertise in three public places in the township where the property was taken the time and the place it will be sold. If the taxes, penalty, interest, and costs accrued on the property are not paid before the day appointed for such sale, which shall be not less than ten days after the taking of the property, the treasurer shall sell it at public vendue or so much of the property as will pay such taxes, penalty, interest, and costs.
For making distress and sale for the payment of taxes, the treasurer shall be allowed the same fees as are allowed to constables for making levy and sale of property on execution. Traveling fees shall be computed from the county seat to the place of making the distress.
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.