{"data":{"id":"us-oh/ohio-rev.-code-5719.14","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5719.14","heading":"Fiduciary's lien upon property.","body":"A person against whom taxes are assessed as fiduciary for another person or an estate shall, upon payment of such taxes, have a claim against such person or estate for reimbursement of the taxes paid, with legal interest, and a lien upon all funds and property of such person or estate in his possession or which come into his possession. Such lien may be enforced in any appropriate manner.","path":["Title 57 Taxation","Chapter 5719 Personal Property Tax Collection"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5719.14","current_through":"1982-09-21 (House Bill 379 - 114th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"cf45783db1ab40ff510e0d4c71bc1ffb4653a05980b1e0d79cad1fb1c187d8dd","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5719.13","next":"us-oh/ohio-rev.-code-5721.01"},"notice":"GroundRules: Original legal text. Not legal advice."}