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2011 Ohio Revised Code
Title [13] XIII COMMERCIAL TRANSACTIONS - OHIO UNIFORM COMMERCIAL CODE
Chapter 1313: VOLUNTARY ASSIGNMENTS
1313.43 Preferred claims.
Universal Citation:
OH Rev Code § 1313.43
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Taxes of every description assessed against the assignor upon personal property held by him before his assignment for the benefit of creditors must be paid by the assignee or trustee out of the proceeds of the property assigned in preference to any other claims against the assignor.
Effective Date: 10-01-1953
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