As used in sections 323.02 to 323.05 of the Revised Code, "taxes" means taxes levied against real estate and general taxes levied against tangible personal property and all delinquencies.
Ohio Rev. Code Ann. § 323.011
Taxes defined for certain sections
Effective: September 21, 1982; Latest Legislation: House Bill 379 - 114th General Assembly
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.