Actions to enjoin the illegal levy of taxes and assessments must be brought against the corporation or person for whose use and benefit the levy is made. If the levy would go upon the county duplicate, the county auditor must be joined in the action.
Parties to actions to enjoin levy
Ohio Rev. Code Ann. § 2723.02, under Chapter 2723 | Enjoining And Recovering Illegal Taxes And Assessments.
Ohio Rev. Code Ann. § 2723.02