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