No county auditor or county treasurer, or the tax commissioner shall fail to perform any duty imposed on such officer by sections 5747.46 to 5747.48 of the Revised Code on or before the date specified by law for the performance of that duty.
Prohibiting later performance of duties
Ohio Rev. Code Ann. § 5747.49, under Chapter 5747 | Income Tax.
Ohio Rev. Code Ann. § 5747.49