Ohio Revised Code Chapter 5719 - Personal Property Tax Collection

• Section 5719.01 - Attaching Of Lien For Taxes.
  As used in this Chapter, "taxes" means all general taxes levied against personal property pursuant to section 5709.01 of the Revised Code and all...
• Section 5719.02 - Amounts Payable When Filing Return - Manner Of Payment - Advance Payments - Returns By Mail.
  Each person presenting a return for filing for taxation with a county auditor pursuant to sections 5711.01 to 5711.36 of the Revised Code, shall...
• Section 5719.021 - Treasurer's Office Open To Collect Taxes.
  The office of the county treasurer shall be kept open for the collection of advance payments of taxes during the entire time that the...
• Section 5719.03 - Credit Of Advance Payment Of Taxes - Payment Date - Late Payment Penalty - Partial Payments.
  (A) The county auditor shall preserve all receipts showing the advance payment of taxes. At the time of making up the general personal and...
• Section 5719.031 - Delay In Delivery Of General Personal Or Classified Property Tax Duplicate.
  When, because of an emergency as defined in section 323.17 of the Revised Code or because of a delay in delivery of the preliminary...
• Section 5719.04 - Tax List And Duplicate Of Delinquent Personal And Classified Property Taxes - Publication - Notice Of Lien - Certificate Of Jeopardy - Stay Of Collection.
  (A) Immediately after each settlement required by division (D) of section 321.24 of the Revised Code, the county auditor shall make a tax list...
• Section 5719.041 - Interest Charge For Late Payment.
  If the payment of a general personal property or classified property tax is not made on or before the last day prescribed by section...
• Section 5719.042 - Successful Contractors To Submit Sworn Statement Of No Tax Liability.
  After the award by a taxing district of any contract let by competitive bid and prior to the time the contract is entered into,...
• Section 5719.05 - Collection Of Taxes.
  The county treasurer shall forthwith collect the taxes and penalty on the duplicate delivered to the treasurer by the auditor pursuant to section 5719.04...
• Section 5719.051 - Employment Of Collectors.
  If the board of county commissioners deems it necessary, it may authorize the county treasurer to employ collectors to collect the taxes mentioned in...
• Section 5719.06 - Delinquent Tax List And Duplicate To Be Cumulatively Kept - Uncollectible Items.
  The county auditor's delinquent tax list and the county treasurer's delinquent tax duplicate provided for in section 5719.04 of the Revised Code shall be...
• Section 5719.07 - Certificate Of Release Of Lien - Partial Discharge.
  Subject to the rules prescribed by the tax commissioner, a county treasurer charged with the collection of delinquent taxes may issue a certificate of...
• Section 5719.08 - Civil Action To Enforce Collection Of Taxes - Judgment.
  When taxes stand charged against a person and are not paid within the time prescribed by law for their payment, the county treasurer, in...
• Section 5719.081 - Distraint Of Goods And Chattels For Collection Of Taxes.
  When taxes are past due and unpaid, the county treasurer may distrain sufficient goods and chattels belonging to the person charged with such taxes,...
• Section 5719.082 - Inability To Collect Tax By Distress.
  If the county treasurer is unable to collect by distress taxes assessed upon a person, corporation, executor, administrator, guardian, receiver, accounting officer, agent, or...
• Section 5719.083 - Relocation Of Delinquent Tax Payer.
  In making return of the delinquent list of personal property to the county auditor, the county treasurer shall note on the margin of such...
• Section 5719.084 - Collecting Nonresident Delinquent Taxes.
  Immediately on the receipt of the statement required by section 5719.083 of the Revised Code, the county treasurer shall collect such taxes and per...
• Section 5719.085 - Return Of Statement Of Taxes Collected.
  For the collection of all taxes, penalties, interest, and costs mentioned in section 5719.084 of the Revised Code, the county treasurers shall have the...
• Section 5719.086 - Delinquent Tax Charged To Treasurer.
  If a county treasurer, on making settlement with the county auditor, stands charged with any tax which remains unpaid, and receives no credit for...
• Section 5719.087 - Procedure Where Delinquent Taxpayer Has Property Within State.
  If a person charged with a tax has not sufficient property which the county treasurer can find to distrain to pay such tax, but...
• Section 5719.09, 5719.10 - [Repealed].
  Effective Date: 01-01-1983
• Section 5719.11 - Tax Lien On Deposits And Stock Of A Financial Institution - Penalty.
  Taxes assessed on deposits in a financial institution shall be a lien on the deposit of each person as of the day fixed by...
• Section 5719.12 - [Repealed].
  Effective Date: 07-01-1983
• Section 5719.13 - Tax Lien On Stock Of A Dealer In Intangibles - Penalty - Deduction Of Taxes From Dividend Or Distribution.
  Taxes assessed on the shares of stock of a dealer in intangibles shall be a lien on such shares from the first day of...
• Section 5719.14 - Fiduciary's Lien Upon Property.
  A person against whom taxes are assessed as fiduciary for another person or an estate shall, upon payment of such taxes, have a claim...
• Section 5719.15 - [Repealed].
  Effective Date: 09-21-1982
• Section 5719.16, 5719.17 - Amended And Renumbered Rc 323.071, 323.121.
  Effective Date: 09-21-1982
• Section 5719.18 - [Repealed].
  Effective Date: 07-17-1978
• Section 5719.19 To 5719.29 - Amended And Renumbered Rc 323.41 To 323.51.
  Effective Date: 09-21-1982
• Section 5719.30, 5719.31, 5719.32 - Amended And Renumbered Rc 319.451, 5719.051, 319.541.
  Effective Date: 09-21-1982

Last modified: October 10, 2016