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 323.10. [Repealed]

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. [Effective Until 3/23/2016] Valuation of homestead property definitions

Section 323.151. [Effective 3/23/2016] 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. [Repealed]

Section 323.17. Extending time for delivery of tax duplicate

Section 323.171. [Repealed]

Section 323.18 to 323.24. Amended and Renumbered RC 5719.081 to 5719.087

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 323.52 to 323.56. [Repealed]

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 323.64. [Repealed]

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 please 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