State Codes and Statutes
Statutes > Ohio > Title3 > Chapter323323.01 Collection of taxes definitions.
323.011 Taxes defined for certain sections.
323.02 Acceptance of claim by county treasurer - certificates - assignment of certificate.
323.03 Certificates to be dated.
323.04 Payment of taxes with liquidated claims.
323.05 Claims and certificates nonnegotiable - exception.
323.06 Payment of special assessments with assessment bonds.
323.07 County treasurer authorized to accept bonds - no cash refunds - distribution.
323.071 Advance payment of installments of special assessment - cancellation of installments - use of money.
323.08 Publishing schedule of tax rates and effective rates.
323.09 Office of county treasurer open for collection of taxes.
323.10 [Repealed].
323.11 State's lien for taxes attaches and continues until paid.
323.12 Payment of taxes.
323.121 Penalty and interest for failure to pay real estate taxes and installments when due.
323.122 Extension for payment of real property tax for members of armed forces.
323.13 Tax bill mailed or delivered - failure to receive bill.
323.131 Form and contents of tax bill.
323.132 Paying delinquent taxes.
323.133 Payment of portion of taxes where application for exemption is pending.
323.134 Agreements for information exchanges limited exclusively to purpose of real property tax billing and payment.
323.14 Receipt for payment of taxes - form.
323.15 Payment of less than full amount due - payment by owner of undivided interest.
323.151 Valuation of homestead property definitions.
323.152 Reductions in taxable value.
323.153 Application for reduction in real property taxes.
323.154 Issuing certificate of reduction.
323.155 Tax bill to reflect reductions.
323.156 Payment of homestead exemption to county's undivided income tax fund from state general fund.
323.157 Employees - adoption of rules.
323.158 Partial real property tax exemption.
323.159 Applying homestead exemption to nonprofit corporation that owns and operates housing cooperatives.
323.16 [Repealed].
323.17 Extending time for delivery of tax duplicate.
323.171 [Repealed].
323.18 to 323.24 Amended and Renumbered RC 5719.081 to 5719.087.
323.25 Enforcing tax lien.
323.251 Authority of tax commissioner relative to actions of local authorities.
323.26 Allegations in petition - evidence.
323.27 Joinder of causes of action.
323.28 Finding and decree - appraisal and sale of property - proceeds of sale.
323.29 Partial payment of delinquent taxes.
323.30 Receipt for installment payment - contents - entry by county treasurer.
323.31 Delinquent tax contract with treasurer.
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.
323.33 Delinquent amounts most likely uncollectible except through foreclosure or through foreclosure and forfeiture.
323.41 Duty of holder of land to pay taxes - agents - liability of guardian.
323.42 Recovering advances or expenses.
323.43 Authorizing or consenting to payment by taxes by another.
323.44 Forfeiture of life estate for failure to pay taxes.
323.45 Lien for taxes paid by lienholder.
323.46 Rights of joint owner who pays his portion of tax - liability of nonpaying joint owner.
323.47 Lien on land to be discharged out of proceeds of sale.
323.48 Lien of part owner who pays tax.
323.49 Power of county treasurer to become receiver of land - procedure - exception.
323.50 Decision of court - rental value of commercial property - ability to collect taxes from income - discharge of receiver.
323.51 Prosecuting attorney shall represent county treasurer.
323.52 to 323.56 [Repealed].
323.61 Tax receiving offices - location.
323.611 Contracting with financial institution to process payments, checks and fees.
323.62 Notice to taxpayer.
323.63 Depositing money received in payment of taxes.
323.64 [Repealed].
323.65 Expedited foreclosure on unoccupied land definitions.
323.66 Expedited foreclosure by board of revision on unoccupied land.
323.67 List of parcels of abandoned land.
323.68 Title search to identify persons with interest in land.
323.69 Complaint for foreclosure - dismissal by board.
323.70 Final hearing on complaint - dismissal on petition.
323.71 Procedure where impositions exceed fair market value.
323.72 Answer - hearing on or dismissal of complaint.
323.73 Disposal of abandoned land at public auction.
323.74 Disposition of abandoned land not sold at auction.
323.75 Apportionment of costs of sale at auction.
323.76 Termination of right of redemption on sale or transfer.
323.77 Notice by electing subdivision of desire to acquire land.
323.78 Invocation of alternative redemption period.
323.79 Appeal by aggrieved party in court of common pleas.
323.99 Penalty.
