2025 Ohio Revised Code
Title 3 | Counties
Chapter 321 | Treasurer
Section 321.36 | Unpaid or Delinquent Tax Line of Credit.

Universal Citation:
OH Rev Code § 321.36 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Effective: April 7, 2009

Latest Legislation: Senate Bill 353 - 127th General Assembly

The county treasurer of a county in which a county land reutilization corporation is organized under Chapter 1724. of the Revised Code may enter into a current unpaid or delinquent tax line of credit with the county investment advisory committee for the purpose of borrowing money from the county treasury to make advance payment of the current year unpaid taxes or the current year delinquent taxes, or both, to the several taxing districts in accordance with section 321.341 of the Revised Code. The current unpaid or delinquent tax line of credit shall conform to the requirements of division (G) of section 135.341 of the Revised Code, and the county treasurer is hereby authorized to do all things necessary and appropriate for the execution and delivery of the line of credit under that division.

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