Effective: September 21, 1982 Latest Legislation: House Bill 379 – 114th General Assembly 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 taxes levied pursuant to section 5707.04 of the Revised Code. All personal property subject to taxation shall be […]
Effective: January 1, 1985 Latest Legislation: Senate Bill 334 – 115th General Assembly 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 at the time of presenting the same for filing or within ten days of the last date for […]
Effective: July 2, 1984 Latest Legislation: House Bill 379 – 115th General Assembly The office of the county treasurer shall be kept open for the collection of advance payments of taxes during the entire time that the county auditor is accepting returns under section 5711.04 of the Revised Code, and for the collection of taxes […]
Effective: October 27, 2000 Latest Legislation: House Bill 493 – 123rd General Assembly (A) The county auditor shall preserve all receipts showing the advance payment of taxes. At the time of making up the general personal and the classified tax list and duplicate, the auditor shall enter thereon opposite the name of each person charged […]
Effective: September 21, 1982 Latest Legislation: House Bill 379 – 114th General Assembly 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 assessment certificates pursuant to section 5711.25 of the Revised Code the county auditor determines that the general personal […]
Effective: January 30, 2014 Latest Legislation: House Bill 72 – 130th General Assembly (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 and duplicates thereof of all general personal and classified property taxes remaining unpaid, as shown by the county […]
Effective: June 20, 2008 Latest Legislation: Senate Bill 185 – 127th General Assembly If the payment of a general personal property or classified property tax is not made on or before the last day prescribed by section 5719.03 or 5719.031 of the Revised Code, an interest charge shall begin to accrue and shall continue until […]
Effective: September 8, 2016 Latest Legislation: House Bill 166 – 131st General Assembly After the award by a taxing district of any contract let by competitive bid and prior to the time the contract is entered into, the person making a bid shall submit to the district’s fiscal officer a statement affirmed under oath that […]
Effective: March 31, 2003 Latest Legislation: House Bill 198 – 124th General Assembly 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 of the Revised Code and any interest thereon by any of the means provided by law. In addition […]
Effective: June 15, 2004 Latest Legislation: House Bill 168 – 125th General Assembly 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 5719.05 of the Revised Code or part thereof, and fix the compensation of such collectors, and provide […]
Effective: September 21, 1982 Latest Legislation: House Bill 379 – 114th General Assembly 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 cumulatively kept so that the amount of delinquent taxes and penalties charged against each person may be shown […]
Effective: August 1, 2003 Latest Legislation: House Bill 95 – 125th General Assembly Subject to the rules prescribed by the tax commissioner, a county treasurer charged with the collection of delinquent taxes may issue a certificate of release of the lien provided for in section 5719.04 of the Revised Code if the amount secured thereby […]
Effective: September 21, 1982 Latest Legislation: House Bill 379 – 114th General Assembly When taxes stand charged against a person and are not paid within the time prescribed by law for their payment, the county treasurer, in addition to any other remedy provided by law for the collection of taxes, shall enforce the collection of […]
Effective: July 2, 1984 Latest Legislation: House Bill 379 – 115th General Assembly When taxes are past due and unpaid, the county treasurer may distrain sufficient goods and chattels belonging to the person charged with such taxes, if such goods and chattels are found within the county, to pay the taxes remaining due, any penalty […]
Effective: July 2, 1984 Latest Legislation: House Bill 379 – 115th General Assembly If the county treasurer is unable to collect by distress taxes assessed upon a person, corporation, executor, administrator, guardian, receiver, accounting officer, agent, or factor, he shall apply to the clerk of the court of common pleas in his county at any […]
Effective: July 2, 1984 Latest Legislation: House Bill 115 – 115th General Assembly In making return of the delinquent list of personal property to the county auditor, the county treasurer shall note on the margin of such list the county and state to which the delinquent taxpayer has removed, or in which he resides, with […]
Effective: July 2, 1984 Latest Legislation: House Bill 379 – 115th General Assembly 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 cent, plus any penalty and interest thereon, from the person so charged, for which services he shall be […]
Effective: July 2, 1984 Latest Legislation: House Bill 379 – 115th General Assembly 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 same powers given by any law for the collection of taxes. All moneys collected by any treasurer pursuant […]
Effective: July 2, 1984 Latest Legislation: House Bill 379 – 115th General Assembly If a county treasurer, on making settlement with the county auditor, stands charged with any tax which remains unpaid, and receives no credit for the tax in such settlement, the treasurer may collect such tax, for his own use, at any time […]
Effective: July 2, 1984 Latest Legislation: House Bill 379 – 115th General Assembly If a person charged with a tax has not sufficient property which the county treasurer can find to distrain to pay such tax, but has money or credit due or coming due him from any person within the state, known to the […]
