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2011 Ohio Revised Code
Title [3] III COUNTIES
Chapter 323: COLLECTION OF TAXES
323.48 Lien of part owner who pays tax.

Universal Citation:
OH Rev Code § 323.48
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 part owner who pays the tax on the whole tract of which he is part owner shall have a lien on the shares or parts of the other part owner for the tax paid on their shares or parts. Such owner may receive such amount, paid with interest thereon, on the sale or partition of such lands, and he may enforce the collection of such amount with interest, as any other lien or charge.

Effective Date: 09-21-1982

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