2021 Ohio Revised Code
Title 57 | Taxation
Chapter 5727 | Public Utilities
Section 5727.53 | Action to Recover Taxes.
Effective: September 29, 2017
Latest Legislation: House Bill 49 - 132nd General Assembly
The taxes, fees, and penalties provided by this chapter that are remitted to the treasurer of state may be recovered by an action brought in the name of the state in the court of common pleas of Franklin county, or of any county in which such public utility is doing business, or in which the line of any railroad company is located, and such court of common pleas shall have jurisdiction of the action regardless of the amount involved. The attorney general, on request of the tax commissioner, shall institute such action in the court of common pleas of Franklin county or of any of such counties the commissioner directs. Sums recovered in any such action shall be paid into the state treasury in the same manner as the tax.
