2006 Ohio Revised Code - 4301.72. Taxes and fees a lien.
§ 4301.72. Taxes and fees a lien.
The taxes imposed by sections 4301.42, 4301.43, 4301.432 [4301.43.2], and 4305.01 of the Revised Code and the permit fees imposed by
Chapter 4303. of the Revised Code shall be a lien upon all property of the taxpayer or permit holder. If the surety on any bond required under
Chapters 4301. and 4303. of the Revised Code makes payment of any sums due under any such bond, the surety shall be subrogated to any lien right on all property of the taxpayer or permit holder.
HISTORY: GC § 6212-53; 115 v 110, § 10; 115 v PtII, 118(160), § 62; 116 v PtII, 89; Bureau of Code Revision, 10-1-53; 139 v H 694 (Eff 11-15-81); 139 v H 357. Eff 10-1-82.
The effective date of this section is set by section 6 of HB 357.
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