As used in sections 323.02 to 323.05 of the Revised Code, "taxes" means taxes levied against real estate and general taxes levied against tangible personal property and all delinquencies.
Effective Date: 09-21-1982
Section: 323.01 323.011 323.02 323.03 323.04 323.05 323.06 323.07 323.071 323.08 323.09 323.10 323.11 323.12 323.121 NextLast modified: October 10, 2016