Ohio 5719. Personal Property Tax Collection.
- 5719.01. Attaching of lien for taxes.
- 5719.02. Amounts payable when filing return; manner of payment; advance payments; returns by mail.
- · · · [5719.02.1] 5719.021.Treasurer's office to be open for payment of taxes; receipt.
- 5719.03. Crediting of advance payments; payment date; late payment penalty; partial payments.
- · · · [5719.03.1] 5719.031.Delay in delivery of tax duplicate to treasurer; tax bill.
- 5719.04. Publication of tax list and duplicate of delinquent personal and classified property taxes; notice of lien; certificate of jeopardy; stay of collection.
- · · · [5719.04.1] 5719.041.Interest charge for late payment; interest on overpayment; annual settlement.
- · · · [5719.04.2] 5719.042.Contractor to submit statement as to delinquent taxes; incorporation.
- 5719.05. Collection of taxes.
- · · · [5719.05.1] 5719.051.Employment of collectors.
- 5719.06. Delinquent tax list and duplicate to be cumulatively kept; uncollectible items.
- 5719.07. Certificate of release of lien; partial discharge.
- 5719.08. Civil action to enforce collection of taxes; judgment.
- · · · [5719.08.1] 5719.081.Collection of past due taxes by distress; advertisement; fees.
- · · · [5719.08.2] 5719.082.Proceedings when unable to collect taxes by distress.
- · · · [5719.08.3] 5719.083.Duty as to nonresident delinquent on personal property.
- · · · [5719.08.4] 5719.084.Collection of nonresident delinquent taxes.
- · · · [5719.08.5] 5719.085.Return of treasurer to whom account is sent.
- · · · [5719.08.6] 5719.086.Collection of delinquent tax charged to treasurer.
- · · · [5719.08.7] 5719.087.Proceedings where delinquent taxpayer has property within the state.
- 5719.09. [Repealed]
- 5719.10. [Repealed]
- 5719.11. Tax lien on deposits and stock of a financial institution; penalty.
- 5719.12. [Repealed]
- 5719.13. Tax lien on stock of a dealer in intangibles; penalty; deduction of taxes from dividend or distribution.
- 5719.14. Fiduciary's lien upon property.
- 5719.15. [Repealed]
- 5719.16, 5719.17 Renumbered.
- 5719.18. [Repealed]
- 5719.19-5719.32 Renumbered.