§ 323.01 Collection of taxes definitions
§ 323.011 Taxes defined for certain sections
§ 323.02 Acceptance of claim by county treasurer – certificates – assignment of certificate
§ 323.03 Certificates to be dated
§ 323.04 Payment of taxes with liquidated claims
§ 323.05 Claims and certificates nonnegotiable – exception
§ 323.06 Payment of special assessments with assessment bonds
§ 323.07 County treasurer authorized to accept bonds – no cash refunds – distribution
§ 323.071 Advance payment of installments of special assessment – cancellation of installments – use of money
§ 323.08 Publishing schedule of tax rates and effective rates
§ 323.09 Office of county treasurer open for collection of taxes
§ 323.11 State’s lien for taxes attaches and continues until paid
§ 323.12 Payment of taxes
§ 323.121 Penalty and interest for failure to pay real estate taxes and installments when due
§ 323.122 Extension for payment of real property tax for members of armed forces
§ 323.13 Tax bill mailed or delivered – failure to receive bill
§ 323.131 Form and contents of tax bill
§ 323.132 Paying delinquent taxes
§ 323.133 Payment of portion of taxes where application for exemption is pending
§ 323.134 Agreements for information exchanges limited exclusively to purpose of real property tax billing and payment
§ 323.14 Receipt for payment of taxes – form
§ 323.15 Payment of less than full amount due – payment by owner of undivided interest
§ 323.151 Valuation of homestead property definitions
§ 323.152 Reductions in taxable value
§ 323.153 Application for reduction in real property taxes
§ 323.154 Issuing certificate of reduction
§ 323.155 Tax bill to reflect reductions
§ 323.156 Payment of homestead exemption to county’s undivided income tax fund from state general fund
§ 323.157 Employees – adoption of rules
§ 323.158 Partial real property tax exemption
§ 323.159 Applying homestead exemption to nonprofit corporation that owns and operates housing cooperatives
§ 323.16 Partial real property tax exemption for child care center
§ 323.17 Extending time for delivery of tax duplicate
§ 323.25 Enforcing tax lien
§ 323.251 Authority of tax commissioner relative to actions of local authorities
§ 323.26 Allegations in petition – evidence
§ 323.27 Joinder of causes of action
§ 323.28 Finding and decree – appraisal and sale of property – proceeds of sale
§ 323.29 Partial payment of delinquent taxes
§ 323.30 Receipt for installment payment – contents – entry by county treasurer
§ 323.31 Delinquent tax contract with treasurer
§ 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
§ 323.33 Delinquent amounts most likely uncollectible except through foreclosure or through foreclosure and forfeiture
§ 323.41 Duty of holder of land to pay taxes – agents – liability of guardian
§ 323.42 Recovering advances or expenses
§ 323.43 Authorizing or consenting to payment by taxes by another
§ 323.44 Forfeiture of life estate for failure to pay taxes
§ 323.45 Lien for taxes paid by lienholder
§ 323.46 Rights of joint owner who pays his portion of tax – liability of nonpaying joint owner
§ 323.47 Lien on land to be discharged out of proceeds of sale
§ 323.48 Lien of part owner who pays tax
§ 323.49 Power of county treasurer to become receiver of land – procedure – exception
§ 323.50 Decision of court – rental value of commercial property – ability to collect taxes from income – discharge of receiver
§ 323.51 Prosecuting attorney shall represent county treasurer
§ 323.61 Tax receiving offices – location
§ 323.611 Contracting with financial institution to process payments, checks and fees
§ 323.62 Notice to taxpayer
§ 323.63 Depositing money received in payment of taxes
§ 323.65 Expedited foreclosure on unoccupied land definitions
§ 323.66 Expedited foreclosure by board of revision on unoccupied land
§ 323.67 List of parcels of abandoned land
§ 323.68 Title search to identify persons with interest in land
§ 323.69 Complaint for foreclosure – dismissal by board
§ 323.691 Transfer of complaint to court of common pleas or municipal court
§ 323.70 Final hearing on complaint – dismissal on petition
§ 323.71 Procedure where impositions exceed fair market value
§ 323.72 Answer – hearing on or dismissal of complaint
§ 323.73 Disposal of abandoned land at public auction
§ 323.74 Disposition of abandoned land not sold at auction
§ 323.75 Apportionment of costs of sale at auction
§ 323.76 Termination of right of redemption on sale or transfer
§ 323.77 Notice by electing subdivision of desire to acquire land
§ 323.78 Invocation of alternative redemption period
§ 323.79 Appeal by aggrieved party in court of common pleas
§ 323.99 Penalty

Terms Used In Ohio Code > Chapter 323 - Collection of Taxes

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Another: when used to designate the owner of property which is the subject of an offense, includes not only natural persons but also every other owner of property. See Ohio Code 1.02
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Bond: includes an undertaking. See Ohio Code 1.02
  • Child: includes child by adoption. See Ohio Code 1.59
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Dependent: A person dependent for support upon another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Docket: A log containing brief entries of court proceedings.
  • Dower: A widow
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • imprisonment: means being imprisoned under a sentence imposed for an offense or serving a term of imprisonment, prison term, jail term, term of local incarceration, or other term under a sentence imposed for an offense in an institution under the control of the department of rehabilitation and correction, a county, multicounty, municipal, municipal-county, or multicounty-municipal jail or workhouse, a minimum security jail, a community-based correctional facility, or another facility described or referred to in section 2929. See Ohio Code 1.05
  • in writing: includes any representation of words, letters, symbols, or figures; this provision does not affect any law relating to signatures. See Ohio Code 1.59
  • Inter vivos: Transfer of property from one living person to another living person.
  • Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes an individual, corporation, business trust, estate, trust, partnership, and association. See Ohio Code 1.59
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Property: means real and personal property. See Ohio Code 1.59
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
  • Rule: includes regulation. See Ohio Code 1.59
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • state: means the state of Ohio. See Ohio Code 1.59
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • United States: includes all the states. See Ohio Code 1.59
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.