The tax commissioner or the county auditor shall place on file in alphabetical order all returns of taxable property and all assessment certificates, and shall carefully preserve them until five years after the taxes represented thereby have been paid, or litigation concerning the same has been settled, when he shall destroy them.
Ohio Rev. Code Ann. § 5711.36
Filing and preservation of returns and assessment certificates
Effective: October 4, 1955; Latest Legislation: Senate Bill __109 - 101st 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.