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2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5719 | Personal Property Tax Collection
Section 5719.14 | Fiduciary's Lien Upon Property.
Universal Citation: Ohio Rev Code § 5719.14 (2020)
Effective: September 21, 1982
Latest Legislation: House Bill 379 - 114th General Assembly
A person against whom taxes are assessed as fiduciary for another person or an estate shall, upon payment of such taxes, have a claim against such person or estate for reimbursement of the taxes paid, with legal interest, and a lien upon all funds and property of such person or estate in his possession or which come into his possession. Such lien may be enforced in any appropriate manner.
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