Effective: December 31, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly Except as otherwise provided, as used in Chapter 323. of the Revised Code: (A) “Subdivision” means any county, township, school district, or municipal corporation. (B) “Municipal corporation” includes charter municipalities. (C) “Taxes” means the total amount of all charges against an entry […]
Effective: September 21, 1982 Latest Legislation: House Bill 379 – 114th General Assembly 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 personal property and all delinquencies.
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly The county treasurer shall, upon submission of evidence of a liquidated claim by a taxpayer, accept it in full or partial payment of those taxes which are to be allocated to the subdivision against which the claim exists. Before any such liquidated […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly 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 the payment of taxes as provided by such sections within six months from its date; otherwise it shall […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly 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 which such taxpayer, or the husband or wife of such taxpayer, has against any subdivision which is to […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly 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 sections, except that where the tax is for property owned jointly by a husband and wife or by […]
Effective: October 30, 1989 Latest Legislation: House Bill 230 – 118th General Assembly Where improvements have been made for which special assessments have been levied and bonds have been issued, in anticipation of the collection of such special assessments, under section 133.17 of the Revised Code, a person chargeable by law with the payment of […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly 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 greater than the amount of the assessment owing, in full payment of such special assessment. The treasurer shall […]
Effective: September 21, 1982 Latest Legislation: House Bill 379 – 114th General Assembly The taxing authority of any political subdivision which levies any special assessment or reassessment payable in installments over a period of more than one year may by resolution authorize its fiscal officer to accept payment in cash of all of the installments […]
Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th General Assembly 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 tax rates, tax reduction factors, and effective tax rates assessed and applied against each of the two classes […]
Effective: September 21, 1982 Latest Legislation: House Bill 379 – 114th General Assembly The office of the county treasurer shall be kept open for the collection of taxes from the time of delivery of the duplicate to the treasurer until the twentieth day of June, except during such time as it may be necessary to […]
Effective: July 2, 1984 Latest Legislation: House Bill 379 – 115th General Assembly The lien of the state for taxes levied for all purposes on the real and public utility tax list and duplicate for each year shall attach to all real property subject to such taxes on the first day of January, annually, or […]
Effective: October 14, 1997 Latest Legislation: Senate Bill 59 – 122nd General Assembly (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 of December, or shall pay one-half of the current taxes together with the full amount of any delinquent […]
Effective: October 16, 2009 Latest Legislation: House Bill 1 – 128th General Assembly (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 estate together with the full amount of any delinquent taxes are not paid on or before the thirty-first day […]
Effective: June 12, 2003 Latest Legislation: Senate Bill 47 – 125th General Assembly (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. (2) “Dependent parent” means a parent who, at the time the member was activated, received from the member […]
Effective: September 29, 2015 Latest Legislation: House Bill 64 – 131st General Assembly 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 than twenty days prior to the last date on which the first one-half taxes may be paid without […]
Effective: October 17, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly (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 information required by the tax commissioner. The commissioner may prescribe different forms for each county and may authorize […]
Effective: April 7, 2009 Latest Legislation: Senate Bill 353 – 127th General Assembly 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 of the year for which they are charged or on or before the last day for such payment […]
Effective: January 10, 1991 Latest Legislation: Senate Bill 332 – 118th General Assembly (A) A taxpayer may tender, and the county treasurer shall accept, payment of a portion of any taxes charged against real property that is the subject of an application for exemption from taxation under section 5715.27 of the Revised Code that is […]
Effective: January 1, 2018 Latest Legislation: House Bill 49 – 132nd General Assembly As used in this section, “financial institution” means a bank as defined in section 1101.01 of the Revised Code or any other person regularly engaging in the business of making or brokering residential mortgage loans on security located in this state. The […]
