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28 chapters · 552 sections in this title.
Ohio Rev. Code Ann. § 2723.01 Jurisdiction of courts of common pleas
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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 asses…
Ohio Rev. Code Ann. § 2723.02 Parties to actions to enjoin levy
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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.
Ohio Rev. Code Ann. § 2723.03 Parties to actions to enjoin collection of taxes or to recover taxes
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Actions to enjoin the collection of taxes and assessments must be brought against the officer whose duty it is to collect them. Actions to recover taxes and assessments must be brought against the officer who made the collection, or if he is dead, against his personal representat…
Ohio Rev. Code Ann. § 2723.04 Amount admitted must be tendered - bond
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If the plaintiff in an action to enjoin the collection of taxes or assessments admits that a part thereof was legally levied, he first must pay or tender the sum admitted to be due. When an injunction is allowed, bond must be given as in other cases. The injunction shall be a jus…