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2011 Ohio Revised Code
Title [3] III COUNTIES
Chapter 323: COLLECTION OF TAXES
323.011 Taxes defined for certain sections.

Universal Citation:
OH Rev Code § 323.011
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

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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