Ohio Revised Code (Last Updated: January 27, 2016) |
Title 57. LVII TAXATION |
Chapter 5719. PERSONAL PROPERTY TAX COLLECTION |
Section 5719.01. Attaching of lien for taxes |
Section 5719.02. Amounts payable when filing return - manner of payment - advance payments - returns by mail |
Section 5719.021. Treasurer's office open to collect taxes |
Section 5719.03. Credit of advance payment of taxes - payment date - late payment penalty - partial payments |
Section 5719.031. Delay in delivery of general personal or classified property tax duplicate |
Section 5719.04. Tax list and duplicate of delinquent personal and classified property taxes - publication - notice of lien - certificate of jeopardy - stay of collection |
Section 5719.041. Interest charge for late payment |
Section 5719.042. Successful contractors to submit sworn statement of no tax liability |
Section 5719.05. Collection of taxes |
Section 5719.051. Employment of collectors |
Section 5719.06. Delinquent tax list and duplicate to be cumulatively kept - uncollectible items |
Section 5719.07. Certificate of release of lien - partial discharge |
Section 5719.08. Civil action to enforce collection of taxes - judgment |
Section 5719.081. Distraint of goods and chattels for collection of taxes |
Section 5719.082. Inability to collect tax by distress |
Section 5719.083. Relocation of delinquent tax payer |
Section 5719.084. Collecting nonresident delinquent taxes |
Section 5719.085. Return of statement of taxes collected |
Section 5719.086. Delinquent tax charged to treasurer |
Section 5719.087. Procedure where delinquent taxpayer has property within state |
Section 5719.09, 5719.10. [Repealed] |
Section 5719.11. Tax lien on deposits and stock of a financial institution - penalty |
Section 5719.12. [Repealed] |
Section 5719.13. Tax lien on stock of a dealer in intangibles - penalty - deduction of taxes from dividend or distribution |
Section 5719.14. Fiduciary's lien upon property |
Section 5719.15. [Repealed] |
Section 5719.16, 5719.17. Amended and Renumbered RC 323.071, 323.121 |
Section 5719.18. [Repealed] |
Section 5719.19 to 5719.29. Amended and Renumbered RC 323.41 to 323.51 |
Section 5719.30, 5719.31, 5719.32. Amended and Renumbered RC 319.451, 5719.051, 319.541 |