2011 Ohio Revised Code
Title [21] XXI COURTS - PROBATE - JUVENILE
Chapter 2117: PRESENTMENT OF CLAIMS AGAINST ESTATE
2117.18 [Effective Until1/13/2012] Personal property taxes, penalties, and interest.

Taxes, penalties, and interest placed on a duplicate or added by the county auditor or the tax commissioner because of a failure to make a return or because of a false or incomplete return for taxation shall be a debt of a decedent and have the same priority and be paid as other taxes. Such taxes, penalties, and interest shall be collectible out of the property of the estate either before or after distribution, by any means provided for collecting other taxes. No distribution or payment of inferior debts or claims shall defeat such collection; but no such tax, penalty, or interest can be added before notice to the executor or administrator, and before an opportunity is given him to be heard. All taxes omitted by the deceased must be charged on the tax lists and duplicate in his name.

In all such additions to the personal tax lists and duplicate, each succeeding tax year shall be considered as beginning at the time of the completion of the annual settlement of the duplicate for the previous year with the county treasurer.

Effective Date: 09-21-1982

This section is set out twice. See also § 2117.18, as amended by 129th General Assembly File No. 52, SB 124, § 1, eff. 1/13/2012.

2117.18 [Effective1/13/2012] Personal property taxes, penalties, and interest

Taxes, penalties, and interest placed on a duplicate or added by the county auditor or the tax commissioner because of a failure to make a return or because of a false or incomplete return for taxation shall be a debt of a decedent and have the same priority and be paid as other taxes. Those taxes, penalties, and interest shall be collectible out of the property of the estate either before or after distribution, by any means provided for collecting other taxes. No distribution or payment of inferior debts or claims shall defeat that collection, but the tax, penalty, or interest shall not be added before notice to the executor or administrator, and before an opportunity is given to the executor or administrator to be heard. All taxes omitted by the deceased shall be charged on the tax lists and duplicate in the deceased’s name.

In all additions to the personal tax lists and duplicate under this section, each succeeding tax year shall be considered as beginning at the time of the completion of the annual settlement of the duplicate for the previous year with the county treasurer.

Amended by 129th General Assembly File No. 52, SB 124, § 1, eff. 1/13/2012.

Effective Date: 09-21-1982

This section is set out twice. See also § 2117.18, effective until 1/13/2012.