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2021 Ohio Revised Code
Title 3 | Counties
Chapter 323 | Collection of Taxes
Section 323.04 | Payment of Taxes With Liquidated Claims.
Universal Citation: Ohio Rev Code § 323.04 (2021)
Effective: October 1, 1953
Latest Legislation: House Bill 1 - 100th General Assembly
A taxpayer may, subject to sections 323.01 to 323.05, inclusive, of the Revised Code, use in the payment of his taxes any liquidated claim which such taxpayer, or the husband or wife of such taxpayer, has against any subdivision which is to derive benefit from the tax collection.
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