Effective: September 21, 1982
Latest Legislation: House Bill 379 - 114th General Assembly
A person against whom taxes are assessed as fiduciary for another person or an estate shall, upon payment of such taxes, have a claim against such person or estate for reimbursement of the taxes paid, with legal interest, and a lien upon all funds and property of such person or estate in his possession or which come into his possession. Such lien may be enforced in any appropriate manner.
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.