GroundRules
Browse Ohio
Read the original sections, or search by topic.
- Ohio Rev. Code § 321.47 · Notice of continuing education of county treasurer.
- Ohio Rev. Code § 321.48 · Bad check fee.
- Ohio Rev. Code § 321.49 · Contracts for treasurer to provide services to county land reutilization corporation.
- Ohio Rev. Code § 321.50 · Liability for loss of public funds.
- Ohio Rev. Code § 322.01 · Real property and manufactured home transfer tax definitions.
- Ohio Rev. Code § 322.02 · Real property transfer tax.
- Ohio Rev. Code § 322.021 · Repealing county permissive tax passed as an emergency.
- Ohio Rev. Code § 322.03 · Allocating and disbursing tax proceeds.
- Ohio Rev. Code § 322.04 · Instituting actions to recover taxes and penalty due.
- Ohio Rev. Code § 322.05 · No preemption of county power to tax.
- Ohio Rev. Code § 322.06 · Manufactured home transfer tax.
- Ohio Rev. Code § 322.07 · Rate for owners receiving homestead exemption.
- Ohio Rev. Code § 322.99 · Penalty.
- Ohio Rev. Code § 323.01 · Collection of taxes definitions.
- Ohio Rev. Code § 323.011 · Taxes defined for certain sections.
- Ohio Rev. Code § 323.02 · Acceptance of claim by county treasurer - certificates - assignment of certificate.
- Ohio Rev. Code § 323.03 · Certificates to be dated.
- Ohio Rev. Code § 323.04 · Payment of taxes with liquidated claims.
- Ohio Rev. Code § 323.05 · Claims and certificates nonnegotiable - exception.
- Ohio Rev. Code § 323.06 · Payment of special assessments with assessment bonds.
- Ohio Rev. Code § 323.07 · County treasurer authorized to accept bonds - no cash refunds - distribution.
- Ohio Rev. Code § 323.071 · Advance payment of installments of special assessment - cancellation of installments - use of money.
- Ohio Rev. Code § 323.08 · Publishing schedule of tax rates and effective rates.
- Ohio Rev. Code § 323.09 · Office of county treasurer open for collection of taxes.
- Ohio Rev. Code § 323.11 · State's lien for taxes attaches and continues until paid.
- Ohio Rev. Code § 323.12 · Payment of taxes.
- Ohio Rev. Code § 323.121 · Penalty and interest for failure to pay real estate taxes and installments when due.
- Ohio Rev. Code § 323.122 · Extension for payment of real property tax for members of armed forces.
- Ohio Rev. Code § 323.13 · Tax bill mailed or delivered - failure to receive bill.
- Ohio Rev. Code § 323.131 · Form and contents of tax bill.
- Ohio Rev. Code § 323.132 · Paying delinquent taxes.
- Ohio Rev. Code § 323.133 · Payment of portion of taxes where application for exemption is pending.
- Ohio Rev. Code § 323.134 · Agreements for information exchanges limited exclusively to purpose of real property tax billing and payment.
- Ohio Rev. Code § 323.14 · Receipt for payment of taxes - form.
- Ohio Rev. Code § 323.15 · Payment of less than full amount due - payment by owner of undivided interest.
- Ohio Rev. Code § 323.151 · Valuation of homestead property definitions.
- Ohio Rev. Code § 323.152 · Reductions in taxable value.
- Ohio Rev. Code § 323.153 · Application for reduction in real property taxes.
- Ohio Rev. Code § 323.154 · Issuing certificate of reduction.
- Ohio Rev. Code § 323.155 · Tax bill to reflect reductions.
- Ohio Rev. Code § 323.156 · Payment of homestead exemption to county's undivided income tax fund from state general fund.
- Ohio Rev. Code § 323.157 · Employees - adoption of rules.
- Ohio Rev. Code § 323.158 · Partial real property tax exemption.
- Ohio Rev. Code § 323.159 · Applying homestead exemption to nonprofit corporation that owns and operates housing cooperatives.
- Ohio Rev. Code § 323.16 · Partial real property tax exemption for child care center.
- Ohio Rev. Code § 323.17 · Extending time for delivery of tax duplicate.
- Ohio Rev. Code § 323.25 · Enforcing tax lien.
- Ohio Rev. Code § 323.251 · Authority of tax commissioner relative to actions of local authorities.
- Ohio Rev. Code § 323.26 · Allegations in petition - evidence.
- Ohio Rev. Code § 323.27 · Joinder of causes of action.
- Ohio Rev. Code § 323.28 · Finding and decree - appraisal and sale of property - proceeds of sale.
- Ohio Rev. Code § 323.29 · Partial payment of delinquent taxes.
- Ohio Rev. Code § 323.30 · Receipt for installment payment - contents - entry by county treasurer.
- Ohio Rev. Code § 323.31 · Delinquent tax contract with treasurer.
- Ohio Rev. Code § 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.
- Ohio Rev. Code § 323.33 · Delinquent amounts most likely uncollectible except through foreclosure or through foreclosure and forfeiture.
- Ohio Rev. Code § 323.41 · Duty of holder of land to pay taxes - agents - liability of guardian.
- Ohio Rev. Code § 323.42 · Recovering advances or expenses.
- Ohio Rev. Code § 323.43 · Authorizing or consenting to payment by taxes by another.
- Ohio Rev. Code § 323.44 · Forfeiture of life estate for failure to pay taxes.
- Ohio Rev. Code § 323.45 · Lien for taxes paid by lienholder.
- Ohio Rev. Code § 323.46 · Rights of joint owner who pays his portion of tax - liability of nonpaying joint owner.
- Ohio Rev. Code § 323.47 · Lien on land to be discharged out of proceeds of sale.
- Ohio Rev. Code § 323.48 · Lien of part owner who pays tax.
- Ohio Rev. Code § 323.49 · Power of county treasurer to become receiver of land - procedure - exception.
- Ohio Rev. Code § 323.50 · Decision of court - rental value of commercial property - ability to collect taxes from income - discharge of receiver.
- Ohio Rev. Code § 323.51 · Prosecuting attorney shall represent county treasurer.
- Ohio Rev. Code § 323.61 · Tax receiving offices - location.
- Ohio Rev. Code § 323.611 · Contracting with financial institution to process payments, checks and fees.
- Ohio Rev. Code § 323.62 · Notice to taxpayer.
- Ohio Rev. Code § 323.63 · Depositing money received in payment of taxes.
- Ohio Rev. Code § 323.65 · Expedited foreclosure on unoccupied land definitions.
- Ohio Rev. Code § 323.66 · Expedited foreclosure by board of revision on unoccupied land.
- Ohio Rev. Code § 323.67 · List of parcels of abandoned land.
- Ohio Rev. Code § 323.68 · Title search to identify persons with interest in land.
- Ohio Rev. Code § 323.69 · Complaint for foreclosure - dismissal by board.
- Ohio Rev. Code § 323.691 · Transfer of complaint to court of common pleas or municipal court.
- Ohio Rev. Code § 323.70 · Final hearing on complaint - dismissal on petition.
- Ohio Rev. Code § 323.71 · Procedure where impositions exceed fair market value.
- Ohio Rev. Code § 323.72 · Answer - hearing on or dismissal of complaint.
- Ohio Rev. Code § 323.73 · Disposal of abandoned land at public auction.
- Ohio Rev. Code § 323.74 · Disposition of abandoned land not sold at auction.
- Ohio Rev. Code § 323.75 · Apportionment of costs of sale at auction.
- Ohio Rev. Code § 323.76 · Termination of right of redemption on sale or transfer.
- Ohio Rev. Code § 323.77 · Notice by electing subdivision of desire to acquire land.
- Ohio Rev. Code § 323.78 · Invocation of alternative redemption period.
- Ohio Rev. Code § 323.79 · Appeal by aggrieved party in court of common pleas.
- Ohio Rev. Code § 323.99 · Penalty.
- Ohio Rev. Code § 325.01 · Manner of paying officials - general county fund.
- Ohio Rev. Code § 325.02 · Salaries in lieu of fees - exception.
- Ohio Rev. Code § 325.03 · Salary of county auditor.
- Ohio Rev. Code § 325.04 · Salary of county treasurer.
- Ohio Rev. Code § 325.06 · Salary of sheriff.
- Ohio Rev. Code § 325.07 · Monthly allowance to sheriff - monthly report to board.
- Ohio Rev. Code § 325.071 · Allowance for expenses that sheriff incurs in performance of sheriff's official duties and in furtherance of justice.
- Ohio Rev. Code § 325.08 · Salary of clerk of common pleas.
- Ohio Rev. Code § 325.09 · Salary of county recorder.
- Ohio Rev. Code § 325.10 · Salary of county commissioners.
- Ohio Rev. Code § 325.11 · Salary of prosecuting attorney.
- Ohio Rev. Code § 325.111 · Compensation for prosecuting attorneys electing not to engage in private practice.