US Lawyer Database

Section 5719.07 | Certificate of Release of Lien – Partial Discharge.

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 […]

Section 5719.08 | Civil Action to Enforce Collection of Taxes – Judgment.

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 […]

Section 5719.081 | Distraint of Goods and Chattels for Collection of Taxes.

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 […]

Section 5719.082 | Inability to Collect Tax by Distress.

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 […]

Section 5719.083 | Relocation of Delinquent Tax Payer.

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 […]

Section 5719.084 | Collecting Nonresident Delinquent Taxes.

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 […]

Section 5719.085 | Return of Statement of Taxes Collected.

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 […]

Section 5719.086 | Delinquent Tax Charged to Treasurer.

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 […]