There is a newer version of the Ohio Revised Code
2014 Ohio Revised Code
Title [3] III COUNTIES
Chapter 323 - COLLECTION OF TAXES.
Section 323.011 - Taxes defined for certain sections.
Ohio Rev Code § 323.011 (2014) What's This?
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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