Ohio Chapter 323 — Collection of Taxes
75 sections hosted, reproduced from the official public-domain source.
- Ohio Rev. Code Ann. § 323.01— Collection of taxes definitions
- Ohio Rev. Code Ann. § 323.02— Acceptance of claim by county treasurer - certificates - assignment of certificate
- Ohio Rev. Code Ann. § 323.03— Certificates to be dated
- Ohio Rev. Code Ann. § 323.04— Payment of taxes with liquidated claims
- Ohio Rev. Code Ann. § 323.05— Claims and certificates nonnegotiable - exception
- Ohio Rev. Code Ann. § 323.06— Payment of special assessments with assessment bonds
- Ohio Rev. Code Ann. § 323.07— County treasurer authorized to accept bonds - no cash refunds - distribution
- Ohio Rev. Code Ann. § 323.08— Publishing schedule of tax rates and effective rates
- Ohio Rev. Code Ann. § 323.09— Office of county treasurer open for collection of taxes
- Ohio Rev. Code Ann. § 323.011— Taxes defined for certain sections
- Ohio Rev. Code Ann. § 323.11— State's lien for taxes attaches and continues until paid
- Ohio Rev. Code Ann. § 323.12— Payment of taxes
- Ohio Rev. Code Ann. § 323.13— Tax bill mailed or delivered - failure to receive bill
- Ohio Rev. Code Ann. § 323.14— Receipt for payment of taxes - form
- Ohio Rev. Code Ann. § 323.15— Payment of less than full amount due - payment by owner of undivided interest
- Ohio Rev. Code Ann. § 323.16— Partial real property tax exemption for child care center
- Ohio Rev. Code Ann. § 323.17— Extending time for delivery of tax duplicate
- Ohio Rev. Code Ann. § 323.25— Enforcing tax lien
- Ohio Rev. Code Ann. § 323.26— Allegations in petition - evidence
- Ohio Rev. Code Ann. § 323.27— Joinder of causes of action
- Ohio Rev. Code Ann. § 323.28— Finding and decree - appraisal and sale of property - proceeds of sale
- Ohio Rev. Code Ann. § 323.29— Partial payment of delinquent taxes
- Ohio Rev. Code Ann. § 323.30— Receipt for installment payment - contents - entry by county treasurer
- Ohio Rev. Code Ann. § 323.31— Delinquent tax contract with treasurer
- Ohio Rev. Code Ann. § 323.32— Payments received in settlement of claims arising from delinquent property tax charges and ordered to be paid by railroad company under plan of reorganization
- Ohio Rev. Code Ann. § 323.33— Delinquent amounts most likely uncollectible except through foreclosure or through foreclosure and forfeiture
- Ohio Rev. Code Ann. § 323.41— Duty of holder of land to pay taxes - agents - liability of guardian
- Ohio Rev. Code Ann. § 323.42— Recovering advances or expenses
- Ohio Rev. Code Ann. § 323.43— Authorizing or consenting to payment by taxes by another
- Ohio Rev. Code Ann. § 323.44— Forfeiture of life estate for failure to pay taxes
- Ohio Rev. Code Ann. § 323.45— Lien for taxes paid by lienholder
- Ohio Rev. Code Ann. § 323.46— Rights of joint owner who pays his portion of tax - liability of nonpaying joint owner
- Ohio Rev. Code Ann. § 323.47— Lien on land to be discharged out of proceeds of sale
- Ohio Rev. Code Ann. § 323.48— Lien of part owner who pays tax
- Ohio Rev. Code Ann. § 323.49— Power of county treasurer to become receiver of land - procedure - exception
- Ohio Rev. Code Ann. § 323.50— Decision of court - rental value of commercial property - ability to collect taxes from income - discharge of receiver
- Ohio Rev. Code Ann. § 323.51— Prosecuting attorney shall represent county treasurer
- Ohio Rev. Code Ann. § 323.61— Tax receiving offices - location
- Ohio Rev. Code Ann. § 323.62— Notice to taxpayer
- Ohio Rev. Code Ann. § 323.63— Depositing money received in payment of taxes
- Ohio Rev. Code Ann. § 323.65— Expedited foreclosure on unoccupied land definitions
- Ohio Rev. Code Ann. § 323.66— Expedited foreclosure by board of revision on unoccupied land
- Ohio Rev. Code Ann. § 323.67— List of parcels of abandoned land
- Ohio Rev. Code Ann. § 323.68— Title search to identify persons with interest in land
- Ohio Rev. Code Ann. § 323.69— Complaint for foreclosure - dismissal by board
- Ohio Rev. Code Ann. § 323.70— Final hearing on complaint - dismissal on petition
- Ohio Rev. Code Ann. § 323.071— Advance payment of installments of special assessment - cancellation of installments - use of money
- Ohio Rev. Code Ann. § 323.71— Procedure where impositions exceed fair market value
- Ohio Rev. Code Ann. § 323.72— Answer - hearing on or dismissal of complaint
- Ohio Rev. Code Ann. § 323.73— Disposal of abandoned land at public auction
- Ohio Rev. Code Ann. § 323.74— Disposition of abandoned land not sold at auction
- Ohio Rev. Code Ann. § 323.75— Apportionment of costs of sale at auction
- Ohio Rev. Code Ann. § 323.76— Termination of right of redemption on sale or transfer
- Ohio Rev. Code Ann. § 323.77— Notice by electing subdivision of desire to acquire land
- Ohio Rev. Code Ann. § 323.78— Invocation of alternative redemption period
- Ohio Rev. Code Ann. § 323.79— Appeal by aggrieved party in court of common pleas
- Ohio Rev. Code Ann. § 323.99— Penalty
- Ohio Rev. Code Ann. § 323.121— Penalty and interest for failure to pay real estate taxes and installments when due
- Ohio Rev. Code Ann. § 323.122— Extension for payment of real property tax for members of armed forces
- Ohio Rev. Code Ann. § 323.131— Form and contents of tax bill
- Ohio Rev. Code Ann. § 323.132— Paying delinquent taxes
- Ohio Rev. Code Ann. § 323.133— Payment of portion of taxes where application for exemption is pending
- Ohio Rev. Code Ann. § 323.134— Agreements for information exchanges limited exclusively to purpose of real property tax billing and payment
- Ohio Rev. Code Ann. § 323.151— Valuation of homestead property definitions
- Ohio Rev. Code Ann. § 323.152— Reductions in taxable value
- Ohio Rev. Code Ann. § 323.153— Application for reduction in real property taxes
- Ohio Rev. Code Ann. § 323.154— Issuing certificate of reduction
- Ohio Rev. Code Ann. § 323.155— Tax bill to reflect reductions
- Ohio Rev. Code Ann. § 323.156— Payment of homestead exemption to county's undivided income tax fund from state general fund
- Ohio Rev. Code Ann. § 323.157— Employees - adoption of rules
- Ohio Rev. Code Ann. § 323.158— Partial real property tax exemption
- Ohio Rev. Code Ann. § 323.159— Applying homestead exemption to nonprofit corporation that owns and operates housing cooperatives
- Ohio Rev. Code Ann. § 323.251— Authority of tax commissioner relative to actions of local authorities
- Ohio Rev. Code Ann. § 323.611— Contracting with financial institution to process payments, checks and fees
- Ohio Rev. Code Ann. § 323.691— Transfer of complaint to court of common pleas or municipal court