Collections
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.