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Ohio Revised Code

Chapter 5719

Personal Property Tax Collection

5719.01Attaching of lien for taxes 5719.02Amounts payable when filing return - manner of payment - advance payments - returns by mail 5719.021Treasurer's office open to collect taxes 5719.03Credit of advance payment of taxes - payment date - late payment penalty - partial payments 5719.031Delay in delivery of general personal or classified property tax duplicate 5719.04Tax list and duplicate of delinquent personal and classified property taxes - publication - notice of lien - certificate of jeopardy - stay of collection 5719.041Interest charge for late payment 5719.042Successful contractors to submit sworn statement of no tax liability 5719.05Collection of taxes 5719.051Employment of collectors 5719.06Delinquent tax list and duplicate to be cumulatively kept - uncollectible items 5719.07Certificate of release of lien - partial discharge 5719.08Civil action to enforce collection of taxes - judgment 5719.081Distraint of goods and chattels for collection of taxes 5719.082Inability to collect tax by distress 5719.083Relocation of delinquent tax payer 5719.084Collecting nonresident delinquent taxes 5719.085Return of statement of taxes collected 5719.086Delinquent tax charged to treasurer 5719.087Procedure where delinquent taxpayer has property within state 5719.11Tax lien on deposits and stock of a financial institution - penalty 5719.13Tax lien on stock of a dealer in intangibles - penalty - deduction of taxes from dividend or distribution 5719.14Fiduciary's lien upon property