Ohio Revised Code
Title 3 | Counties
Chapter 323 | Collection of Taxes

Section 323.01 | Collection of Taxes Definitions. - Effective: December 31, 2017 Latest Legislation: House Bill 49 -...

Section 323.011 | Taxes Defined for Certain Sections. - Effective: September 21, 1982 Latest Legislation: House Bill 379 -...

Section 323.02 | Acceptance of Claim by County Treasurer - Certificates - Assignment of Certificate. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 323.03 | Certificates to Be Dated. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 323.04 | Payment of Taxes With Liquidated Claims. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 323.05 | Claims and Certificates Nonnegotiable - Exception. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 323.06 | Payment of Special Assessments With Assessment Bonds. - Effective: October 30, 1989 Latest Legislation: House Bill 230 -...

Section 323.07 | County Treasurer Authorized to Accept Bonds - No Cash Refunds - Distribution. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 323.071 | Advance Payment of Installments of Special Assessment - Cancellation of Installments - Use of Money. - Effective: September 21, 1982 Latest Legislation: House Bill 379 -...

Section 323.08 | Publishing Schedule of Tax Rates and Effective Rates. - Effective: September 29, 2011 Latest Legislation: House Bill 153 -...

Section 323.09 | Office of County Treasurer Open for Collection of Taxes. - Effective: September 21, 1982 Latest Legislation: House Bill 379 -...

Section 323.11 | State's Lien for Taxes Attaches and Continues Until Paid. - Effective: July 2, 1984 Latest Legislation: House Bill 379 -...

Section 323.12 | Payment of Taxes. - Effective: October 14, 1997 Latest Legislation: Senate Bill 59 -...

Section 323.121 | Penalty and Interest for Failure to Pay Real Estate Taxes and Installments When Due. - Effective: October 16, 2009 Latest Legislation: House Bill 1 -...

Section 323.122 | Extension for Payment of Real Property Tax for Members of Armed Forces. - Effective: June 12, 2003 Latest Legislation: Senate Bill 47 -...

Section 323.13 | Tax Bill Mailed or Delivered - Failure to Receive Bill. - Effective: September 29, 2015 Latest Legislation: House Bill 64 -...

Section 323.131 | Form and Contents of Tax Bill. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 323.132 | Paying Delinquent Taxes. - Effective: April 7, 2009 Latest Legislation: Senate Bill 353 -...

Section 323.133 | Payment of Portion of Taxes Where Application for Exemption Is Pending. - Effective: January 10, 1991 Latest Legislation: Senate Bill 332 -...

Section 323.134 | Agreements for Information Exchanges Limited Exclusively to Purpose of Real Property Tax Billing and Payment. - Effective: January 1, 2018 Latest Legislation: House Bill 49 -...

Section 323.14 | Receipt for Payment of Taxes - Form. - Effective: June 14, 1988 Latest Legislation: House Bill 20 -...

Section 323.15 | Payment of Less Than Full Amount Due - Payment by Owner of Undivided Interest. - Effective: April 7, 2009 Latest Legislation: Senate Bill 353 -...

Section 323.151 | Valuation of Homestead Property Definitions. - Effective: January 15, 2021 Latest Legislation: House Bill 17, House...

Section 323.152 | Reductions in Taxable Value. - Effective: January 15, 2021 Latest Legislation: House Bill 17 -...

Section 323.153 | Application for Reduction in Real Property Taxes. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 323.154 | Issuing Certificate of Reduction. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 323.155 | Tax Bill to Reflect Reductions. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 323.156 | Payment of Homestead Exemption to County's Undivided Income Tax Fund From State General Fund. - Effective: July 17, 2009 Latest Legislation: House Bill 1 -...

Section 323.157 | Employees - Adoption of Rules. - Effective: April 5, 2001 Latest Legislation: House Bill 595 -...

Section 323.158 | Partial Real Property Tax Exemption. - Effective: September 3, 1996 Latest Legislation: House Bill 462 -...

Section 323.159 | Applying Homestead Exemption to Nonprofit Corporation That Owns and Operates Housing Cooperatives. - Effective: April 7, 2009 Latest Legislation: House Bill 130 -...

Section 323.16 | Partial Real Property Tax Exemption for Child Care Center. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 323.17 | Extending Time for Delivery of Tax Duplicate. - Effective: June 22, 1984 Latest Legislation: House Bill 37 -...

Section 323.25 | Enforcing Tax Lien. - Effective: September 4, 2014 Latest Legislation: Senate Bill 172 -...

Section 323.251 | Authority of Tax Commissioner Relative to Actions of Local Authorities. - Effective: July 1, 1985 Latest Legislation: House Bill 201 -...

Section 323.26 | Allegations in Petition - Evidence. - Effective: April 7, 2009 Latest Legislation: Senate Bill 353 -...

Section 323.27 | Joinder of Causes of Action. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 323.28 | Finding and Decree - Appraisal and Sale of Property - Proceeds of Sale. - Effective: September 4, 2014 Latest Legislation: Senate Bill 172 -...

Section 323.29 | Partial Payment of Delinquent Taxes. - Effective: October 27, 2000 Latest Legislation: House Bill 493 -...

Section 323.30 | Receipt for Installment Payment - Contents - Entry by County Treasurer. - Effective: July 1, 1985 Latest Legislation: House Bill 201 -...

Section 323.31 | Delinquent Tax Contract With Treasurer. - Effective: September 13, 2018 Latest Legislation: House Bill 292 -...

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. - Effective: December 31, 2017 Latest Legislation: House Bill 49 -...

Section 323.33 | Delinquent Amounts Most Likely Uncollectible Except Through Foreclosure or Through Foreclosure and Forfeiture. - Effective: May 25, 1994 Latest Legislation: House Bill 404 -...

Section 323.41 | Duty of Holder of Land to Pay Taxes - Agents - Liability of Guardian. - Effective: September 21, 1982 Latest Legislation: House Bill 379 -...

Section 323.42 | Recovering Advances or Expenses. - Effective: September 21, 1982 Latest Legislation: House Bill 379 -...

Section 323.43 | Authorizing or Consenting to Payment by Taxes by Another. - Effective: January 30, 2014 Latest Legislation: House Bill 72 -...

Section 323.44 | Forfeiture of Life Estate for Failure to Pay Taxes. - Effective: September 21, 1982 Latest Legislation: House Bill 379 -...

Section 323.45 | Lien for Taxes Paid by Lienholder. - Effective: September 21, 1982 Latest Legislation: House Bill 379 -...

Section 323.46 | Rights of Joint Owner Who Pays His Portion of Tax - Liability of Nonpaying Joint Owner. - Effective: April 4, 1985 Latest Legislation: Senate Bill 201 -...

Section 323.47 | Lien on Land to Be Discharged Out of Proceeds of Sale. - Effective: April 6, 2017 Latest Legislation: House Bill 463 -...

Section 323.48 | Lien of Part Owner Who Pays Tax. - Effective: September 21, 1982 Latest Legislation: House Bill 379 -...

Section 323.49 | Power of County Treasurer to Become Receiver of Land - Procedure - Exception. - Effective: April 7, 2009 Latest Legislation: Senate Bill 353 -...

Section 323.50 | Decision of Court - Rental Value of Commercial Property - Ability to Collect Taxes From Income - Discharge of Receiver. - Effective: April 7, 2009 Latest Legislation: Senate Bill 353 -...

Section 323.51 | Prosecuting Attorney Shall Represent County Treasurer. - Effective: September 21, 1982 Latest Legislation: House Bill 379 -...

Section 323.61 | Tax Receiving Offices - Location. - Effective: September 21, 1982 Latest Legislation: House Bill 379 -...

Section 323.611 | Contracting With Financial Institution to Process Payments, Checks and Fees. - Effective: April 9, 2001 Latest Legislation: House Bill 672 -...

Section 323.62 | Notice to Taxpayer. - Effective: September 21, 1982 Latest Legislation: House Bill 379 -...

Section 323.63 | Depositing Money Received in Payment of Taxes. - Effective: September 21, 1982 Latest Legislation: House Bill 379 -...

Section 323.65 | Expedited Foreclosure on Unoccupied Land Definitions. - Effective: September 4, 2014 Latest Legislation: Senate Bill 172 -...

Section 323.66 | Expedited Foreclosure by Board of Revision on Unoccupied Land. - Effective: April 7, 2009 Latest Legislation: Senate Bill 353 -...

Section 323.67 | List of Parcels of Abandoned Land. - Effective: April 7, 2009 Latest Legislation: Senate Bill 353 -...

Section 323.68 | Title Search to Identify Persons With Interest in Land. - Effective: April 7, 2009 Latest Legislation: Senate Bill 353 -...

Section 323.69 | Complaint for Foreclosure - Dismissal by Board. - Effective: September 4, 2014 Latest Legislation: Senate Bill 172 -...

Section 323.691 | Transfer of Complaint to Court of Common Pleas or Municipal Court. - Effective: September 4, 2014 Latest Legislation: Senate Bill 172 -...

Section 323.70 | Final Hearing on Complaint - Dismissal on Petition. - Effective: September 4, 2014 Latest Legislation: Senate Bill 172 -...

Section 323.71 | Procedure Where Impositions Exceed Fair Market Value. - Effective: September 4, 2014 Latest Legislation: Senate Bill 172 -...

Section 323.72 | Answer - Hearing on or Dismissal of Complaint. - Effective: September 4, 2014 Latest Legislation: Senate Bill 172 -...

Section 323.73 | Disposal of Abandoned Land at Public Auction. - Effective: September 28, 2016 Latest Legislation: House Bill 390 -...

Section 323.74 | Disposition of Abandoned Land Not Sold at Auction. - Effective: October 16, 2009 Latest Legislation: House Bill 1 -...

Section 323.75 | Apportionment of Costs of Sale at Auction. - Effective: September 29, 2011 Latest Legislation: House Bill 153 -...

Section 323.76 | Termination of Right of Redemption on Sale or Transfer. - Effective: April 7, 2009 Latest Legislation: Senate Bill 353 -...

Section 323.77 | Notice by Electing Subdivision of Desire to Acquire Land. - Effective: October 16, 2009 Latest Legislation: House Bill 1 -...

Section 323.78 | Invocation of Alternative Redemption Period. - Effective: September 4, 2014 Latest Legislation: Senate Bill 172 -...

Section 323.79 | Appeal by Aggrieved Party in Court of Common Pleas. - Effective: September 4, 2014 Latest Legislation: Senate Bill 172 -...

Section 323.99 | Penalty. - Effective: April 5, 2001 Latest Legislation: House Bill 595 -...

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Ohio Revised Code Title 3 | Counties Chapter 323 | Collection of Taxes

Ohio Revised Code
Title 3 | Counties
Chapter 323 | Collection of Taxes