32 chapters · 1,167 sections in this title.
Ohio Rev. Code Ann. § 323.48 Lien of part owner who pays tax
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A part owner who pays the tax on the whole tract of which he is part owner shall have a lien on the shares or parts of the other part owner for the tax paid on their shares or parts. Such owner may receive such amount, paid with interest thereon, on the sale or partition of such …
Ohio Rev. Code Ann. § 323.49 Power of county treasurer to become receiver of land - procedure - exception
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(A) In addition to all other means provided by law for collecting taxes and assessments charged upon real estate specifically as such and penalties and interest charged on any tax list and duplicate or delinquent land list in any county against any entry of real estate, the count…
Ohio Rev. Code Ann. § 323.50 Decision of court - rental value of commercial property - ability to collect taxes from income - discharge of receiver
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In proceedings brought under section 323.49 of the Revised Code, a finding shall be entered of the amount of taxes and assessments found due and unpaid, of the penalty, interest, costs, and charges, and of the probable annual amount of the rents, issues, and income of such real p…
Ohio Rev. Code Ann. § 323.51 Prosecuting attorney shall represent county treasurer
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The prosecuting attorney shall represent the county treasurer in all proceedings authorized by sections 323.49 and 323.50 of the Revised Code. Upon motion of the prosecuting attorney, any such proceeding shall be taken out of its order upon the docket and assigned for trial at th…