Collections
Ohio Revised Code

Chapter 323

Collection of Taxes

323.01Collection of taxes definitions.323.011Taxes defined for certain sections.323.02Acceptance of claim by county treasurer - certificates - assignment of certificate.323.03Certificates to be dated.323.04Payment of taxes with liquidated claims.323.05Claims and certificates nonnegotiable - exception.323.06Payment of special assessments with assessment bonds.323.07County treasurer authorized to accept bonds - no cash refunds - distribution.323.071Advance payment of installments of special assessment - cancellation of installments - use of money.323.08Publishing schedule of tax rates and effective rates.323.09Office of county treasurer open for collection of taxes.323.11State's lien for taxes attaches and continues until paid.323.12Payment of taxes.323.121Penalty and interest for failure to pay real estate taxes and installments when due.323.122Extension for payment of real property tax for members of armed forces.323.13Tax bill mailed or delivered - failure to receive bill.323.131Form and contents of tax bill.323.132Paying delinquent taxes.323.133Payment of portion of taxes where application for exemption is pending.323.134Agreements for information exchanges limited exclusively to purpose of real property tax billing and payment.323.14Receipt for payment of taxes - form.323.15Payment of less than full amount due - payment by owner of undivided interest.323.151Valuation of homestead property definitions.323.152Reductions in taxable value.323.153Application for reduction in real property taxes.323.154Issuing certificate of reduction.323.155Tax bill to reflect reductions.323.156Payment of homestead exemption to county's undivided income tax fund from state general fund.323.157Employees - adoption of rules.323.158Partial real property tax exemption.323.159Applying homestead exemption to nonprofit corporation that owns and operates housing cooperatives.323.16Partial real property tax exemption for child care center.323.17Extending time for delivery of tax duplicate.323.25Enforcing tax lien.323.251Authority of tax commissioner relative to actions of local authorities.323.26Allegations in petition - evidence.323.27Joinder of causes of action.323.28Finding and decree - appraisal and sale of property - proceeds of sale.323.29Partial payment of delinquent taxes.323.30Receipt for installment payment - contents - entry by county treasurer.323.31Delinquent tax contract with treasurer.323.32Payments received in settlement of claims arising from delinquent property tax charges and ordered to be paid by railroad company under plan of reorganization.323.33Delinquent amounts most likely uncollectible except through foreclosure or through foreclosure and forfeiture.323.41Duty of holder of land to pay taxes - agents - liability of guardian.323.42Recovering advances or expenses.323.43Authorizing or consenting to payment by taxes by another.323.44Forfeiture of life estate for failure to pay taxes.323.45Lien for taxes paid by lienholder.323.46Rights of joint owner who pays his portion of tax - liability of nonpaying joint owner.323.47Lien on land to be discharged out of proceeds of sale.323.48Lien of part owner who pays tax.323.49Power of county treasurer to become receiver of land - procedure - exception.323.50Decision of court - rental value of commercial property - ability to collect taxes from income - discharge of receiver.323.51Prosecuting attorney shall represent county treasurer.323.61Tax receiving offices - location.323.611Contracting with financial institution to process payments, checks and fees.323.62Notice to taxpayer.323.63Depositing money received in payment of taxes.323.65Expedited foreclosure on unoccupied land definitions.323.66Expedited foreclosure by board of revision on unoccupied land.323.67List of parcels of abandoned land.323.68Title search to identify persons with interest in land.323.69Complaint for foreclosure - dismissal by board.323.691Transfer of complaint to court of common pleas or municipal court.323.70Final hearing on complaint - dismissal on petition.323.71Procedure where impositions exceed fair market value.323.72Answer - hearing on or dismissal of complaint.323.73Disposal of abandoned land at public auction.323.74Disposition of abandoned land not sold at auction.323.75Apportionment of costs of sale at auction.323.76Termination of right of redemption on sale or transfer.323.77Notice by electing subdivision of desire to acquire land.323.78Invocation of alternative redemption period.323.79Appeal by aggrieved party in court of common pleas.323.99Penalty.