Ohio Revised Code|Chapter 323 | Collection Of Taxes

Section 323.01 | Collection of taxes definitions.

Section 323.011 | Taxes defined for certain sections.

Section 323.02 | Acceptance of claim by county treasurer - certificates - assignment of certificate.

Section 323.03 | Certificates to be dated.

Section 323.04 | Payment of taxes with liquidated claims.

Section 323.05 | Claims and certificates nonnegotiable - exception.

Section 323.06 | Payment of special assessments with assessment bonds.

Section 323.07 | County treasurer authorized to accept bonds - no cash refunds - distribution.

Section 323.071 | Advance payment of installments of special assessment - cancellation of installments - use of money.

Section 323.08 | Publishing schedule of tax rates and effective rates.

Section 323.09 | Office of county treasurer open for collection of taxes.

Section 323.11 | State's lien for taxes attaches and continues until paid.

Section 323.12 | Payment of taxes.

Section 323.121 | Penalty and interest for failure to pay real estate taxes and installments when due.

Section 323.122 | Extension for payment of real property tax for members of armed forces.

Section 323.13 | Tax bill mailed or delivered - failure to receive bill.

Section 323.131 | Form and contents of tax bill.

Section 323.132 | Paying delinquent taxes.

Section 323.133 | Payment of portion of taxes where application for exemption is pending.

Section 323.134 | Agreements for information exchanges limited exclusively to purpose of real property tax billing and payment.

Section 323.14 | Receipt for payment of taxes - form.

Section 323.15 | Payment of less than full amount due - payment by owner of undivided interest.

Section 323.151 | Valuation of homestead property definitions.

Section 323.152 | Reductions in taxable value.

Section 323.153 | Application for reduction in real property taxes.

Section 323.154 | Issuing certificate of reduction.

Section 323.155 | Tax bill to reflect reductions.

Section 323.156 | Payment of homestead exemption to county's undivided income tax fund from state general fund.

Section 323.157 | Employees - adoption of rules.

Section 323.158 | Partial real property tax exemption.

Section 323.159 | Applying homestead exemption to nonprofit corporation that owns and operates housing cooperatives.

Section 323.16 | Partial real property tax exemption for child care center.

Section 323.17 | Extending time for delivery of tax duplicate.

Section 323.25 | Enforcing tax lien.

Section 323.251 | Authority of tax commissioner relative to actions of local authorities.

Section 323.26 | Allegations in petition - evidence.

Section 323.27 | Joinder of causes of action.

Section 323.28 | Finding and decree - appraisal and sale of property - proceeds of sale.

Section 323.29 | Partial payment of delinquent taxes.

Section 323.30 | Receipt for installment payment - contents - entry by county treasurer.

Section 323.31 | Delinquent tax contract with treasurer.

Section 323.32 | Payments received in settlement of claims arising from delinquent property tax charges and ordered to be paid by railroad company under plan of reorganization.

Section 323.33 | Delinquent amounts most likely uncollectible except through foreclosure or through foreclosure and forfeiture.

Section 323.41 | Duty of holder of land to pay taxes - agents - liability of guardian.

Section 323.42 | Recovering advances or expenses.

Section 323.43 | Authorizing or consenting to payment by taxes by another.

Section 323.44 | Forfeiture of life estate for failure to pay taxes.

Section 323.45 | Lien for taxes paid by lienholder.

Section 323.46 | Rights of joint owner who pays his portion of tax - liability of nonpaying joint owner.

Section 323.47 | Lien on land to be discharged out of proceeds of sale.

Section 323.48 | Lien of part owner who pays tax.

Section 323.49 | Power of county treasurer to become receiver of land - procedure - exception.

Section 323.50 | Decision of court - rental value of commercial property - ability to collect taxes from income - discharge of receiver.

Section 323.51 | Prosecuting attorney shall represent county treasurer.

Section 323.61 | Tax receiving offices - location.

Section 323.611 | Contracting with financial institution to process payments, checks and fees.

Section 323.62 | Notice to taxpayer.

Section 323.63 | Depositing money received in payment of taxes.

Section 323.65 | Expedited foreclosure on unoccupied land definitions.

Section 323.66 | Expedited foreclosure by board of revision on unoccupied land.

Section 323.67 | List of parcels of abandoned land.

Section 323.68 | Title search to identify persons with interest in land.

Section 323.69 | Complaint for foreclosure - dismissal by board.

Section 323.691 | Transfer of complaint to court of common pleas or municipal court.

Section 323.70 | Final hearing on complaint - dismissal on petition.

Section 323.71 | Procedure where impositions exceed fair market value.

Section 323.72 | Answer - hearing on or dismissal of complaint.

Section 323.73 | Disposal of abandoned land at public auction.

Section 323.74 | Disposition of abandoned land not sold at auction.

Section 323.75 | Apportionment of costs of sale at auction.

Section 323.76 | Termination of right of redemption on sale or transfer.

Section 323.77 | Notice by electing subdivision of desire to acquire land.

Section 323.78 | Invocation of alternative redemption period.

Section 323.79 | Appeal by aggrieved party in court of common pleas.

Section 323.99 | Penalty.