Ohio Revised Code Chapter 323 - Collection Of Taxes

• Section 323.01 - Collection Of Taxes Definitions.
  Except as otherwise provided, as used in Chapter 323. of the Revised Code: (A) "Subdivision" means any county, township, school district, or municipal corporation....
• Section 323.011 - Taxes Defined For Certain Sections.
  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...
• Section 323.02 - Acceptance Of Claim By County Treasurer - Certificates - Assignment Of Certificate.
  The county treasurer shall, upon submission of evidence of a liquidated claim by a taxpayer, accept it in full or partial payment of those...
• Section 323.03 - Certificates To Be Dated.
  Each certificate furnished as provided in sections 323.02 to 323.05, inclusive, of the Revised Code, shall be dated and used by the taxpayer for...
• Section 323.04 - Payment Of Taxes With Liquidated Claims.
  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...
• Section 323.05 - Claims And Certificates Nonnegotiable - Exception.
  The liquidated claims and certificates described in sections 323.01 to 323.04, inclusive, of the Revised Code, shall be nonnegotiable for the purposes of such...
• Section 323.06 - Payment Of Special Assessments With Assessment Bonds.
  Where improvements have been made for which special assessments have been levied and bonds have been issued, in anticipation of the collection of such...
• Section 323.07 - County Treasurer Authorized To Accept Bonds - No Cash Refunds - Distribution.
  The county treasurer may accept special assessment bonds as provided in section 323.06 of the Revised Code when offered in an amount equal or...
• Section 323.071 - Advance Payment Of Installments Of Special Assessment - Cancellation Of Installments - Use Of Money.
  The taxing authority of any political subdivision which levies any special assessment or reassessment payable in installments over a period of more than one...
• Section 323.08 - Publishing Schedule Of Tax Rates And Effective Rates.
  After certifying the tax list and duplicate pursuant to section 319.28 of the Revised Code, the county auditor shall deliver a list of the...
• Section 323.09 - Office Of County Treasurer Open For Collection Of Taxes.
  The office of the county treasurer shall be kept open for the collection of taxes from the time of delivery of the duplicate to...
• Section 323.10 - [Repealed].
  Effective Date: 09-21-1982
• Section 323.11 - State's Lien For Taxes Attaches And Continues Until Paid.
  The lien of the state for taxes levied for all purposes on the real and public utility tax list and duplicate for each year...
• Section 323.12 - Payment Of Taxes.
  (A) Each person charged with taxes shall pay to the county treasurer the full amount of such taxes on or before the thirty-first day...
• Section 323.121 - Penalty And Interest For Failure To Pay Real Estate Taxes And Installments When Due.
  (A) (1) Except as otherwise provided in division (A)(2) of this section, if one-half of the current taxes charged against an entry of real...
• Section 323.122 - Extension For Payment Of Real Property Tax For Members Of Armed Forces.
  (A) As used in this section: (1) "Active duty" has the same meaning as in division (F) of section 5919.34 of the Revised Code....
• Section 323.13 - Tax Bill Mailed Or Delivered - Failure To Receive Bill.
  Except as provided in section 323.134 of the Revised Code, immediately upon receipt of any tax duplicate from the county auditor, but not less...
• Section 323.131 - Form And Contents Of Tax Bill.
  (A) Each tax bill prepared and mailed or delivered under section 323.13 of the Revised Code shall be in the form and contain the...
• Section 323.132 - Paying Delinquent Taxes.
  If one-half of the current taxes charged against an entry of real estate is not paid on or before the thirty-first day of December...
• Section 323.133 - Payment Of Portion Of Taxes Where Application For Exemption Is Pending.
  (A) A taxpayer may tender, and the county treasurer shall accept, payment of a portion of any taxes charged against real property that is...
• Section 323.134 - Agreements For Information Exchanges Limited Exclusively To Purpose Of Real Property Tax Billing And Payment.
  As used in this section, "financial institution" means a bank as defined in section 1101.01 of the Revised Code, a building and loan association...
• Section 323.14 - Receipt For Payment Of Taxes - Form.
  When any tax is paid at the office of the county treasurer or at any tax receiving office, the treasurer shall give a receipt...
• Section 323.15 - Payment Of Less Than Full Amount Due - Payment By Owner Of Undivided Interest.
  The county treasurer may accept payment of less than the full amount of taxes charged and payable for all purposes on real estate at...
• Section 323.151 - Valuation Of Homestead Property Definitions.
  As used in sections 323.151 to 323.159 of the Revised Code: (A) (1) "Homestead" means either of the following: (a) A dwelling, including a...
• Section 323.152 - Reductions In Taxable Value.
  In addition to the reduction in taxes required under section 319.302 of the Revised Code, taxes shall be reduced as provided in divisions (A)...
• Section 323.153 - Application For Reduction In Real Property Taxes.
  (A) To obtain a reduction in real property taxes under division (A) or (B) of section 323.152 of the Revised Code or in manufactured...
• Section 323.154 - Issuing Certificate Of Reduction.
  The county auditor shall approve or deny an application for reduction under section 323.152 of the Revised Code and shall so notify the applicant...
• Section 323.155 - Tax Bill To Reflect Reductions.
  The tax bill prescribed under section 323.131 of the Revised Code shall indicate the net amount of taxes due following the reductions in taxes...
• Section 323.156 - Payment Of Homestead Exemption To County's Undivided Income Tax Fund From State General Fund.
  (A) Within thirty days after a settlement of taxes under divisions (A) and (C) of section 321.24 of the Revised Code, the county treasurer...
• Section 323.157 - Employees - Adoption Of Rules.
  Each county treasurer and county auditor shall employ the assistants, clerks, and other employees necessary to carry out the duties imposed by sections 323.151...
• Section 323.158 - Partial Real Property Tax Exemption.
  (A) As used in this section, "qualifying county" means a county to which both of the following apply: (1) At least one major league...
• Section 323.159 - Applying Homestead Exemption To Nonprofit Corporation That Owns And Operates Housing Cooperatives.
  (A) As used in this section: (1) "Applicant" means the person who occupies a homestead in a housing cooperative. (2) "Homestead" has the same...
• Section 323.16 - [Repealed].
  Effective Date: 09-21-1982
• Section 323.17 - Extending Time For Delivery Of Tax Duplicate.
  When any taxing authority in the county has certified to the board of elections a resolution that would serve to place upon the ballot...
• Section 323.171 - [Repealed].
  Effective Date: 09-21-1982
• Section 323.18 To 323.24 - Amended And Renumbered Rc 5719.081 To 5719.087.
  Effective Date: 07-02-1984
• Section 323.25 - Enforcing Tax Lien.
  When taxes charged against an entry on the tax duplicate, or any part of those taxes, are not paid within sixty days after delivery...
• Section 323.251 - Authority Of Tax Commissioner Relative To Actions Of Local Authorities.
  The tax commissioner shall exercise the authority provided by law relative to the actions of the local authorities as provided in sections 323.25, 323.49,...
• Section 323.26 - Allegations In Petition - Evidence.
  Having made the proper parties in a suit under section 323.25 of the Revised Code, it shall be sufficient for the county treasurer to...
• Section 323.27 - Joinder Of Causes Of Action.
  In the proceedings provided by section 323.25 of the Revised Code the county treasurer may join in one action any number of lots or...
• Section 323.28 - Finding And Decree - Appraisal And Sale Of Property - Proceeds Of Sale.
  (A) A finding shall be entered in a proceeding under section 323.25 of the Revised Code for taxes, assessments, penalties, interest, and charges due...
• Section 323.29 - Partial Payment Of Delinquent Taxes.
  The partial payment of delinquent taxes charged on the tax duplicate against any entry of real property, as authorized by section 323.133 or 323.31...
• Section 323.30 - Receipt For Installment Payment - Contents - Entry By County Treasurer.
  When any part of the delinquent taxes charged on the tax duplicate is paid as an installment under section 323.31 of the Revised Code,...
• Section 323.31 - Delinquent Tax Contract With Treasurer.
  (A) (1) A person who owns agricultural real property or owns and occupies residential real property or a manufactured or mobile home that does...
• Section 323.32 - Payments Received In Settlement Of Claims Arising From Delinquent Property Tax Charges And Ordered To Be Paid By Railroad Company Under Plan Of Reorganization.
  As used in this section, "railroad note" means a note issued pursuant to a court order in the reorganization of a railroad company under...
• Section 323.33 - Delinquent Amounts Most Likely Uncollectible Except Through Foreclosure Or Through Foreclosure And Forfeiture.
  If a county treasurer determines, for a tract or lot of real property on the delinquent land list and duplicate on which no taxes...
• Section 323.41 - Duty Of Holder Of Land To Pay Taxes - Agents - Liability Of Guardian.
  Each person holding lands shall pay the tax assessed thereon each year, but an agent or attorney shall not be required to pay such...
• Section 323.42 - Recovering Advances Or Expenses.
  Each attorney, agent, guardian, or executor seized or having the care of lands who is subjected to any trouble or expense in paying the...
• Section 323.43 - Authorizing Or Consenting To Payment By Taxes By Another.
  Each person owning lands may authorize or consent to the payment by another of the taxes levied upon those lands or the surface owner...
• Section 323.44 - Forfeiture Of Life Estate For Failure To Pay Taxes.
  If any person seized of lands in dower or for life fails to pay the taxes thereon so that such lands are sold for...
• Section 323.45 - Lien For Taxes Paid By Lienholder.
  A person having a lien upon real estate may pay the taxes which are a lien thereon, and the amount paid shall be a...
• Section 323.46 - Rights Of Joint Owner Who Pays His Portion Of Tax - Liability Of Nonpaying Joint Owner.
  If a tract of land is owned by two or more persons as joint tenants pursuant to a joint tenancy created prior to the...
• Section 323.47 - Lien On Land To Be Discharged Out Of Proceeds Of Sale.
  (A) If land held by tenants in common is sold upon proceedings in partition, or taken by the election of any of the parties...
• Section 323.48 - Lien Of Part Owner Who Pays Tax.
  A part owner who pays the tax on the whole tract of which he is part owner shall have a lien on the shares...
• Section 323.49 - Power Of County Treasurer To Become Receiver Of Land - Procedure - Exception.
  (A) In addition to all other means provided by law for collecting taxes and assessments charged upon real estate specifically as such and penalties...
• Section 323.50 - Decision Of Court - Rental Value Of Commercial Property - Ability To Collect Taxes From Income - Discharge Of Receiver.
  In proceedings brought under section 323.49 of the Revised Code, a finding shall be entered of the amount of taxes and assessments found due...
• Section 323.51 - Prosecuting Attorney Shall Represent County Treasurer.
  The prosecuting attorney shall represent the county treasurer in all proceedings authorized by sections 323.49 and 323.50 of the Revised Code. Upon motion of...
• Section 323.52 To 323.56 - [Repealed].
  Effective Date: 11-18-1969
• Section 323.61 - Tax Receiving Offices - Location.
  The county treasurer may open as many tax receiving offices as are necessary for the expedient collection of taxes. The treasurer or his deputies...
• Section 323.611 - Contracting With Financial Institution To Process Payments, Checks And Fees.
  At the request of the county treasurer, a board of county commissioners may enter into a contract with any financial institution under which the...
• Section 323.62 - Notice To Taxpayer.
  The county treasurer may fix the time and place at which taxes will be received, as provided in section 323.61 of the Revised Code....
• Section 323.63 - Depositing Money Received In Payment Of Taxes.
  The county treasurer may deposit in any bank of deposit located at a place of collection any money received in the payment of taxes,...
• Section 323.64 - [Repealed].
  Effective Date: 09-21-1982
• Section 323.65 - Expedited Foreclosure On Unoccupied Land Definitions.
  As used in sections 323.65 to 323.79 of the Revised Code: (A) "Abandoned land" means delinquent lands or delinquent vacant lands, including any improvements...
• Section 323.66 - Expedited Foreclosure By Board Of Revision On Unoccupied Land.
  (A) In lieu of utilizing the judicial foreclosure proceedings and other procedures and remedies available under sections 323.25 to 323.28 or under Chapter 5721.,...
• Section 323.67 - List Of Parcels Of Abandoned Land.
  (A) The county treasurer, county auditor, a county land reutilization corporation, or a certificate holder, from the list compiled under division (C) of this...
• Section 323.68 - Title Search To Identify Persons With Interest In Land.
  (A) (1) For each parcel subject to foreclosure under sections 323.65 to 323.79 of the Revised Code, the prosecuting attorney shall cause a title...
• Section 323.69 - Complaint For Foreclosure - Dismissal By Board.
  (A) Upon the completion of the title search required by section 323.68 of the Revised Code, the prosecuting attorney, representing the county treasurer, the...
• Section 323.691 - Transfer Of Complaint To Court Of Common Please Or Municipal Court.
  (A) (1) A county board of revision may order that a proceeding arising from a complaint filed under section 323.69 of the Revised Code...
• Section 323.70 - Final Hearing On Complaint - Dismissal On Petition.
  (A) Subject to this section and to sections 323.71 and 323.72 of the Revised Code, a county board of revision shall conduct a final...
• Section 323.71 - Procedure Where Impositions Exceed Fair Market Value.
  (A) (1) If the county board of revision, upon its own motion or pursuant to a hearing under division (A)(2) of this section, determines...
• Section 323.72 - Answer - Hearing On Or Dismissal Of Complaint.
  (A) (1) At any time after a complaint is filed under section 323.69 of the Revised Code, and before a decree of foreclosure is...
• Section 323.73 - Disposal Of Abandoned Land At Public Auction.
  (A) Except as provided in division (G) of this section or section 323.78 of the Revised Code, a parcel of abandoned land that is...
• Section 323.74 - Disposition Of Abandoned Land Not Sold At Auction.
  (A) If a public auction is held for abandoned land pursuant to section 323.73 of the Revised Code, but the land is not sold...
• Section 323.75 - Apportionment Of Costs Of Sale At Auction.
  (A) The county treasurer or county prosecuting attorney shall apportion the costs of the proceedings with respect to abandoned lands offered for sale at...
• Section 323.76 - Termination Of Right Of Redemption On Sale Or Transfer.
  Upon the sale of abandoned land at public auction pursuant to section 323.73 or 323.74 of the Revised Code, or upon the county board...
• Section 323.77 - Notice By Electing Subdivision Of Desire To Acquire Land.
  (A) As used in this section, "electing subdivision" has the same meaning as in section 5722.01 of the Revised Code. (B) At any time...
• Section 323.78 - Invocation Of Alternative Redemption Period.
  (A) Notwithstanding anything in Chapters 323., 5721., and 5723. of the Revised Code, a county treasurer may elect to invoke the alternative redemption period...
• Section 323.79 - Appeal By Aggrieved Party In Court Of Common Pleas.
  Any party to any proceeding instituted pursuant to sections 323.65 to 323.79 of the Revised Code who is aggrieved in any of the proceedings...
• Section 323.99 - Penalty.
  Whoever violates division (D), (E), or (F) of section 323.153 or division (B) of section 323.159 of the Revised Code is guilty of a...

Last modified: October 10, 2016