There Is a Newer Version of the Ohio Revised Code
  1. 2025 Ohio Rev. Code
  2. 2024 Ohio Rev. Code
  3. 2023 Ohio Rev. Code
  4. 2011 Ohio Rev. Code (here)
  5. View All Versions
View Our Newest Version Here

2011 Ohio Revised Code
Title [3] III COUNTIES
Chapter 323: COLLECTION OF TAXES
323.45 Lien for taxes paid by lienholder.

Universal Citation:
OH Rev Code § 323.45
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.

A person having a lien upon real estate may pay the taxes which are a lien thereon, and the amount paid shall be a lien upon such real estate from the time of payment in preference to all other liens. The money paid may be recovered from the person liable for the payment of the taxes.

Effective Date: 09-21-1982

Disclaimer: These codes may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.