Ohio 323. Collection of Taxes.
- 323.01. Definitions.
- · · · [323.01.1] 323.011."Taxes" defined for certain sections.
- 323.02. Acceptance of claim by county treasurer; certificates; assignment of certificate.
- 323.03. Certificates to be dated.
- 323.04. Payment of taxes with liquidated claims.
- 323.05. Claims and certificates nonnegotiable; exception.
- 323.06. Payment of special assessments with assessment bonds.
- 323.07. County treasurer authorized to accept bonds; no cash refunds; distribution.
- · · · [323.07.1] 323.071.Advance payment of installments of special assessment; cancellation of installments; use of money.
- 323.08. Publication or mailing of schedule of tax rates; notice of payment date.
- 323.09. Office of county treasurer open for collection of taxes.
- 323.10. [Repealed]
- 323.11. Effective date and continuance of tax lien; transfer of part of parcel.
- 323.12. Payment of taxes.
- · · · [323.12.1] 323.121.Penalty and interest for failure to pay real estate taxes and installments when due.
- · · · [323.12.2] 323.122.Extension of time to pay real property and manufactured home taxes due to call to active duty.
- 323.13. Tax bill mailed or delivered; failure to receive bill.
- · · · [323.13.1] 323.131.Contents of tax bill.
- · · · [323.13.2] 323.132.Payment of delinquent taxes only; partial or erroneous payment.
- · · · [323.13.3] 323.133.Partial payment of taxes where application for exemption is pending; procedure after final determination.
- · · · [323.13.4] 323.134.Agreement for information exchanges with financial institution.
- 323.14. Receipt for payment of taxes.
- 323.15. Partial payments; payment by owner of undivided interest.
Valuation of Homestead Property.
- · · · [323.15.1] 323.151.Definitions.
- · · · [323.15.2] 323.152.Schedule of reduction in taxable value.
- · · · [323.15.3] 323.153.Application for reduction.
- · · · [323.15.4] 323.154.Certificate of reduction issued by county auditor.
- · · · [323.15.5] 323.155.Property tax deduction subsequent to receipt of certificate.
- · · · [323.15.6] 323.156.Costs of administering exemption paid from general revenue fund.
- · · · [323.15.7] 323.157.Employees; rules.
- · · · [323.15.8] 323.158.Partial tax exemption on homesteads in counties with major league teams.
- · · · [323.15.9] 323.159.Application of homestead exemption to housing cooperatives.
- 323.16. [Repealed]
- 323.17. Delay in delivery of tax duplicate; extension of time for payment.
- · · · [323.17.1] 323.171.[Repealed]
- 323.18. Renumbered.
- 323.19. Renumbered.
- 323.20. Renumbered.
- 323.21. Renumbered.
- 323.22. Renumbered.
- 323.23. Renumbered.
- 323.24. Renumbered.
- 323.25. Enforcement of tax lien.
- · · · [323.25.1] 323.251.Authority of tax commissioner.
- 323.26. Allegations in petition; evidence.
- 323.27. Joinder of causes of action.
- 323.28. Finding and decree; appraisal and sale of property; proceeds of sale.
Payment of Delinquent Taxes.
- 323.29. Effect of partial payment of delinquent taxes.
- 323.30. Receipt for installment payment; contents; entry by county treasurer.
- 323.31. Delinquent tax contracts.
- 323.32. Disposition of payments received in settlement of delinquent property taxes owed by reorganized railroad companies.
- 323.33. Determination that delinquent amounts are most likely uncollectible; placement on tax suspension list.
- 323.41. Duty of holder of land to pay taxes; agents; liability of guardian.
- 323.42. Recovery of advances or expenses; compensation for effort.
- 323.43. Owner may authorize payment of taxes by another; surface owner may pay coal tax; lien for payment.
- 323.44. Forfeiture of life estate for failure to pay taxes.
- 323.45. Lien for taxes paid by lienholder.
- 323.46. Rights of joint owner who pays his portion of tax; liability of nonpaying joint owner.
- 323.47. Lien on land to be discharged out of proceeds of sale.
- 323.48. Lien of part owner who pays tax.
- 323.49. Power of county treasurer to become receiver of land; procedure; exception.
- 323.50. Decision of court; rental value of commercial property; ability to collect taxes from income; discharge of receiver.
- 323.51. Prosecuting attorney shall represent county treasurer.
- 323.52. [Repealed]
- 323.53. [Repealed]
- 323.54. [Repealed]
- 323.55. [Repealed]
- 323.56. [Repealed]
Tax Receiving Offices.
- 323.61. Tax receiving offices; location.
- · · · [323.61.1] 323.611.Contract with financial institution to receive tax payments at a post office box.
- 323.62. Notice to taxpayer.
Temporary Deposit in Banks.
Foreclosure Proceedings for Abandoned Lands.
- 323.65. Definitions.
- 323.66. Authority of board of revision to foreclose state's lien or lien of certificate holder upon abandoned land; duties of county officials.
- 323.67. Abandoned land list; authority of county treasurer or certificate holder.
- 323.68. Title search; effect of recording affidavit on facts relating to title.
- 323.69. Complaint for foreclosure; notice of proceedings and potential sale; case dismissal by board's own motion.
- 323.70. Final hearing on merits; petition for dismissal.
- 323.71. Valuation hearing.
- 323.72. Request to dismiss complaint; assertion that impositions have been paid in full; petition to preserve security interest.
- 323.73. Public auction; disposition by sheriff's deed without public auction.
- 323.74. Disposition by subsequent public auction or other conveyance.
- 323.75. Costs of proceedings; recording of deed.
- 323.76. Termination of right of redemption.
- 323.77. Electing subdivision deemed to submit winning bid if no other bid.
- 323.78. Appeal.
- 323.99. Penalty.