2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5719 | Personal Property Tax Collection
Section 5719.086 | Delinquent Tax Charged to Treasurer.

Effective: July 2, 1984

Latest Legislation: House Bill 379 - 115th General Assembly

If a county treasurer, on making settlement with the county auditor, stands charged with any tax which remains unpaid, and receives no credit for the tax in such settlement, the treasurer may collect such tax, for his own use, at any time within one year after the settlement, either by distress and sale or by action in his own name, before any court having jurisdiction of such action.

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