{"data":{"id":"us-oh/ohio-rev.-code-2723.01","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 2723.01","heading":"Jurisdiction of courts of common pleas.","body":"Courts of common pleas may enjoin the illegal levy or collection of taxes and assessments and entertain actions to recover them when collected, without regard to the amount thereof, but no recovery shall be had unless the action is brought within one year after the taxes or assessments are collected.","path":["Title 27 Courts-General Provisions-Special Remedies","Chapter 2723 Enjoining And Recovering Illegal Taxes And Assessments"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-2723.01","current_through":"1953-10-01 (House Bill 1 - 100th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:31Z","sha256":"1540baf7d9851b99b191ba3ef95254d36cade9f6bc12e9be77452ca42d1e34a5","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-2721.21","next":"us-oh/ohio-rev.-code-2723.02"},"notice":"GroundRules: Original legal text. Not legal advice."}