Courts of common pleas may enjoin the illegal levy or collection of taxes and assessments and entertain actions to recover them when collected, without regard to the amount thereof, but no recovery shall be had unless the action is brought within one year after the taxes or assessments are collected.
Ohio Rev. Code Ann. § 2723.01
Jurisdiction of courts of common pleas
Applied in 6 court decisions — leading case 111 Ohio App. 3d 648 - Copeland v. Tracy (1996)
Most recently applied in Buckle Up Festival, LLC v. City of Cincinnati (February 2017)
Effective: October 1, 1953; Latest Legislation: House Bill 1 - 100th General Assembly
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Ohio Laws & Administrative Rules (Legislative Service Commission). Reproduced from public-domain Ohio statutes; confirm against the official source for the current text. Not legal advice.