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2017 Ohio Revised Code
Title [27] XXVII COURTS - GENERAL PROVISIONS - SPECIAL REMEDIES
Chapter 2723 - ENJOINING AND RECOVERING ILLEGAL TAXES AND ASSESSMENTS
Section 2723.01 - Jurisdiction of courts of common pleas.
Universal Citation: Ohio Rev Code § 2723.01 (2017)
Courts of common pleas may enjoin the illegal levy or collection of taxes and assessments and entertain actions to recover them when collected, without regard to the amount thereof, but no recovery shall be had unless the action is brought within one year after the taxes or assessments are collected.
Effective Date: 10-01-1953 .
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