Ohio StatutesChapter 2723: ENJOINING AND RECOVERING ILLEGAL TAXES AND ASSESSMENTS2723.01 Jurisdiction of courts of common pleas.2723.02 Parties to actions to enjoin levy.2723.03 Parties to actions to enjoin collection of taxes or to recover taxes.2723.04 Amount admitted must be tendered - bond.2723.05 Refunding an illegal tax or assessment.