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2021 Ohio Revised Code
Title 3 | Counties
Chapter 319 | Auditor
Section 319.40 | Omitted Taxes Shall Be Charged.
Universal Citation: Ohio Rev Code § 319.40 (2021)
Effective: October 1, 1953
Latest Legislation: House Bill 1 - 100th General Assembly
When the county auditor is satisfied that lots or lands on the tax list or duplicate have not been charged with either the county, township, municipal corporation, or school district tax, he shall charge against it all such omitted tax for the preceding years, not exceeding five years, unless in the meantime such lands or lots have changed ownership, in which case only the taxes chargeable since the last change of ownership shall be so charged.
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