Ohio Revised Code
Title 57 | Taxation
Chapter 5719 | Personal Property Tax Collection

Section 5719.01 | Attaching of Lien for Taxes. - Effective: September 21, 1982 Latest Legislation: House Bill 379 -...

Section 5719.02 | Amounts Payable When Filing Return - Manner of Payment - Advance Payments - Returns by Mail. - Effective: January 1, 1985 Latest Legislation: Senate Bill 334 -...

Section 5719.021 | Treasurer's Office Open to Collect Taxes. - Effective: July 2, 1984 Latest Legislation: House Bill 379 -...

Section 5719.03 | Credit of Advance Payment of Taxes - Payment Date - Late Payment Penalty - Partial Payments. - Effective: October 27, 2000 Latest Legislation: House Bill 493 -...

Section 5719.031 | Delay in Delivery of General Personal or Classified Property Tax Duplicate. - Effective: September 21, 1982 Latest Legislation: House Bill 379 -...

Section 5719.04 | Tax List and Duplicate of Delinquent Personal and Classified Property Taxes - Publication - Notice of Lien - Certificate of Jeopardy - Stay of Collection. - Effective: January 30, 2014 Latest Legislation: House Bill 72 -...

Section 5719.041 | Interest Charge for Late Payment. - Effective: June 20, 2008 Latest Legislation: Senate Bill 185 -...

Section 5719.042 | Successful Contractors to Submit Sworn Statement of No Tax Liability. - Effective: September 8, 2016 Latest Legislation: House Bill 166 -...

Section 5719.05 | Collection of Taxes. - Effective: March 31, 2003 Latest Legislation: House Bill 198 -...

Section 5719.051 | Employment of Collectors. - Effective: June 15, 2004 Latest Legislation: House Bill 168 -...

Section 5719.06 | Delinquent Tax List and Duplicate to Be Cumulatively Kept - Uncollectible Items. - Effective: September 21, 1982 Latest Legislation: House Bill 379 -...

Section 5719.07 | Certificate of Release of Lien - Partial Discharge. - Effective: August 1, 2003 Latest Legislation: House Bill 95 -...

Section 5719.08 | Civil Action to Enforce Collection of Taxes - Judgment. - Effective: September 21, 1982 Latest Legislation: House Bill 379 -...

Section 5719.081 | Distraint of Goods and Chattels for Collection of Taxes. - Effective: July 2, 1984 Latest Legislation: House Bill 379 -...

Section 5719.082 | Inability to Collect Tax by Distress. - Effective: July 2, 1984 Latest Legislation: House Bill 379 -...

Section 5719.083 | Relocation of Delinquent Tax Payer. - Effective: July 2, 1984 Latest Legislation: House Bill 115 -...

Section 5719.084 | Collecting Nonresident Delinquent Taxes. - Effective: July 2, 1984 Latest Legislation: House Bill 379 -...

Section 5719.085 | Return of Statement of Taxes Collected. - Effective: July 2, 1984 Latest Legislation: House Bill 379 -...

Section 5719.086 | Delinquent Tax Charged to Treasurer. - Effective: July 2, 1984 Latest Legislation: House Bill 379 -...

Section 5719.087 | Procedure Where Delinquent Taxpayer Has Property Within State. - Effective: July 2, 1984 Latest Legislation: House Bill 379 -...

Section 5719.11 | Tax Lien on Deposits and Stock of a Financial Institution - Penalty. - Effective: September 27, 1983 Latest Legislation: House Bill 260 -...

Section 5719.13 | Tax Lien on Stock of a Dealer in Intangibles - Penalty - Deduction of Taxes From Dividend or Distribution. - Effective: September 10, 2012 Latest Legislation: House Bill 487 -...

Section 5719.14 | Fiduciary's Lien Upon Property. - Effective: September 21, 1982 Latest Legislation: House Bill 379 -...