There is a newer version of the Ohio Revised Code
2011 Ohio Revised Code
Title [27] XXVII COURTS - GENERAL PROVISIONS - SPECIAL REMEDIES
Chapter 2723: ENJOINING AND RECOVERING ILLEGAL TAXES AND ASSESSMENTS
2723.02 Parties to actions to enjoin levy.
OH Rev Code § 2723.02 What's This?
Actions to enjoin the illegal levy of taxes and assessments must be brought against the corporation or person for whose use and benefit the levy is made. If the levy would go upon the county duplicate, the county auditor must be joined in the action.
Effective Date: 10-01-1953
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