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Home » US Law » 2022 Ohio Revised Code » Title 27 | Courts-General Provisions-Special Remedies » Chapter 2723 | Enjoining and Recovering Illegal Taxes and Assessments

Section 2723.01 | Jurisdiction of Courts of Common Pleas.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly Courts of common pleas may enjoin the illegal levy or collection of taxes and assessments and entertain actions to recover them when collected, without regard to the amount thereof, but no recovery shall be had unless the action is brought within one […]

Section 2723.02 | Parties to Actions to Enjoin Levy.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly Actions to enjoin the illegal levy of taxes and assessments must be brought against the corporation or person for whose use and benefit the levy is made. If the levy would go upon the county duplicate, the county auditor must be joined […]

Section 2723.04 | Amount Admitted Must Be Tendered – Bond.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly If the plaintiff in an action to enjoin the collection of taxes or assessments admits that a part thereof was legally levied, he first must pay or tender the sum admitted to be due. When an injunction is allowed, bond must be […]

Section 2723.05 | Refunding an Illegal Tax or Assessment.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly If, by judgment or final order of any court of competent jurisdiction in this state, in an action not pending on appeal, it is determined that any tax or assessment or part thereof was illegal and such judgment or order is not […]