There Is a Newer Version
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the Ohio Revised Code
2011 Ohio Revised Code
Title [3] III COUNTIES
Chapter 323: COLLECTION OF TAXES
323.04 Payment of taxes with liquidated claims.
Universal Citation:
OH Rev Code § 323.04
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
A taxpayer may, subject to sections 323.01 to 323.05, inclusive, of the Revised Code, use in the payment of his taxes any liquidated claim which such taxpayer, or the husband or wife of such taxpayer, has against any subdivision which is to derive benefit from the tax collection.
Effective Date: 10-01-1953
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