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2010 Ohio Revised Code
Title [3] III COUNTIES
Chapter 323: COLLECTION OF TAXES
323.011 Taxes defined for certain sections.

323.011 Taxes defined for certain sections.

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.

Effective Date: 09-21-1982

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