State Codes and Statutes
Statutes > Ohio > Title3 > Chapter323 > 323_011
323.011 Taxes defined for certain sections.
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 Date: 09-21-1982
