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Ohio Statutes, Title 3

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Ohio/Statutes

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Title 3, Title 3. Counties

32 chapters · 1,167 sections in this title.

All chapters in Title 31,167 Ch 307, Chapter 307 | Board of County Commis…229 Ch 303, Chapter 303 | County Zoning; Renewal…77 Ch 323, Chapter 323 | Collection of Taxes75 Ch 319, Chapter 319 | Auditor69 Ch 306, Chapter 306 | County Transit System;…65 Ch 321, Chapter 321 | Treasurer55 Ch 317, Chapter 317 | Recorder51 Ch 305, Chapter 305 | Board of County Commis…43 Ch 339, Chapter 339 | Hospitals40 Ch 311, Chapter 311 | Sheriff38 Ch 341, Chapter 341 | Jails38 Ch 315, Chapter 315 | Engineer35 Ch 313, Chapter 313 | Coroner33 Ch 325, Chapter 325 | Compensation33

75 sections·Filtered byTitle 3✕Ch 323✕

Ohio Rev. Code Ann. § 323.01 Collection of taxes definitions
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Except as otherwise provided, as used in Chapter 323. of the Revised Code:(A) "Subdivision" means any county, township, school district, or municipal corporation.(B) "Municipal corporation" includes charter municipalities.(C) "Taxes" means the total amount of all charges against …
Ohio Rev. Code Ann. § 323.011 Taxes defined for certain sections
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As used in sections 323.02 to 323.05 of the Revised Code, "taxes" means taxes levied against real estate and general taxes levied against tangible personal property and all delinquencies.
Ohio Rev. Code Ann. § 323.02 Acceptance of claim by county treasurer - certificates - assignment of certificate
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The county treasurer shall, upon submission of evidence of a liquidated claim by a taxpayer, accept it in full or partial payment of those taxes which are to be allocated to the subdivision against which the claim exists.Before any such liquidated claim is used, it shall first be…
Ohio Rev. Code Ann. § 323.03 Certificates to be dated
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Each certificate furnished as provided in sections 323.02 to 323.05, inclusive, of the Revised Code, shall be dated and used by the taxpayer for the payment of taxes as provided by such sections within six months from its date; otherwise it shall be void for the payment of taxes.…

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Ohio Rev. Code Ann. § 323.04 Payment of taxes with liquidated claims

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A taxpayer may, subject to sections 323.01 to 323.05, inclusive, of the Revised Code, use in the payment of his taxes any liquidated claim which such taxpayer, or the husband or wife of such taxpayer, has against any subdivision which is to derive benefit from the tax collection.

Ohio Rev. Code Ann. § 323.05 Claims and certificates nonnegotiable - exception

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The liquidated claims and certificates described in sections 323.01 to 323.04, inclusive, of the Revised Code, shall be nonnegotiable for the purposes of such sections, except that where the tax is for property owned jointly by a husband and wife or by either of them when the oth…

Ohio Rev. Code Ann. § 323.06 Payment of special assessments with assessment bonds

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Where improvements have been made for which special assessments have been levied and bonds have been issued, in anticipation of the collection of such special assessments, under section 133.17 of the Revised Code, a person chargeable by law with the payment of such special assess…

Ohio Rev. Code Ann. § 323.07 County treasurer authorized to accept bonds - no cash refunds - distribution

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The county treasurer may accept special assessment bonds as provided in section 323.06 of the Revised Code when offered in an amount equal or greater than the amount of the assessment owing, in full payment of such special assessment. The treasurer shall not refund in cash or in …

Ohio Rev. Code Ann. § 323.071 Advance payment of installments of special assessment - cancellation of installments - use of money

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The taxing authority of any political subdivision which levies any special assessment or reassessment payable in installments over a period of more than one year may by resolution authorize its fiscal officer to accept payment in cash of all of the installments of such assessment…

Ohio Rev. Code Ann. § 323.08 Publishing schedule of tax rates and effective rates

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(A) After certifying the tax list and duplicate pursuant to section 319.28 of the Revised Code, the county auditor shall deliver a list of the tax rates, tax reduction factors, and effective tax rates assessed and applied against each of the two classes of property of the county …

Ohio Rev. Code Ann. § 323.09 Office of county treasurer open for collection of taxes

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The office of the county treasurer shall be kept open for the collection of taxes from the time of delivery of the duplicate to the treasurer until the twentieth day of June, except during such time as it may be necessary to close the office for the purpose of the February settle…

Ohio Rev. Code Ann. § 323.11 State's lien for taxes attaches and continues until paid

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The lien of the state for taxes levied for all purposes on the real and public utility tax list and duplicate for each year shall attach to all real property subject to such taxes on the first day of January, annually, or as provided in section 5727.06 of the Revised Code, and co…

Ohio Rev. Code Ann. § 323.12 Payment of taxes

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(A) Each person charged with taxes shall pay to the county treasurer the full amount of such taxes on or before the thirty-first day of December, or shall pay one-half of the current taxes together with the full amount of any delinquent taxes before such date, and the remaining h…

Ohio Rev. Code Ann. § 323.121 Penalty and interest for failure to pay real estate taxes and installments when due

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(A)(1) Except as otherwise provided in division (A)(2) of this section, if one-half of the current taxes charged against an entry of real estate together with the full amount of any delinquent taxes are not paid on or before the thirty-first day of December in that year or on or …

Ohio Rev. Code Ann. § 323.122 Extension for payment of real property tax for members of armed forces

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(A) As used in this section: (1) "Active duty" has the same meaning as in division (F) of section 5919.34 of the Revised Code. (2) "Dependent parent" means a parent who, at the time the member was activated, received from the member at least half of the dependent parent's support…

Ohio Rev. Code Ann. § 323.13 Tax bill mailed or delivered - failure to receive bill

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(A)(1) Except as provided in section 323.134 of the Revised Code, immediately upon receipt of any tax duplicate from the county auditor, but not less than twenty days prior to the last date on which the first one-half taxes may be paid without penalty as prescribed in section 323…

Ohio Rev. Code Ann. § 323.131 Form and contents of tax bill

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(A) Each tax bill prepared and mailed or delivered under section 323.13 of the Revised Code shall be in the form and contain the information required by the tax commissioner. The commissioner may prescribe different forms for each county and may authorize the county auditor to ma…

Ohio Rev. Code Ann. § 323.132 Paying delinquent taxes

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If one-half of the current taxes charged against an entry of real estate is not paid on or before the thirty-first day of December of the year for which they are charged or on or before the last day for such payment as extended pursuant to section 323.17 of the Revised Code, that…

Ohio Rev. Code Ann. § 323.133 Payment of portion of taxes where application for exemption is pending

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(A) A taxpayer may tender, and the county treasurer shall accept, payment of a portion of any taxes charged against real property that is the subject of an application for exemption from taxation under section 5715.27 of the Revised Code that is pending before the tax commissione…

Ohio Rev. Code Ann. § 323.134 Agreements for information exchanges limited exclusively to purpose of real property tax billing and payment

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As used in this section, "financial institution" means a bank as defined in section 1101.01 of the Revised Code or any other person regularly engaging in the business of making or brokering residential mortgage loans on security located in this state.The county treasurer may requ…

Ohio Rev. Code Ann. § 323.14 Receipt for payment of taxes - form

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When any tax is paid at the office of the county treasurer or at any tax receiving office, the treasurer shall give a receipt to the person paying it. If any such tax is paid to the treasurer by mail and the person paying it encloses with the payment an addressed envelope with su…

Ohio Rev. Code Ann. § 323.15 Payment of less than full amount due - payment by owner of undivided interest

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The county treasurer may accept payment of less than the full amount of taxes charged and payable for all purposes on real estate at the times provided by sections 323.12 and 323.17 of the Revised Code in such amounts as the county treasurer considers reasonable. Except as otherw…

Ohio Rev. Code Ann. § 323.151 Valuation of homestead property definitions

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As used in sections 323.151 to 323.159 of the Revised Code: (A)(1) "Homestead" means either of the following: (a) A dwelling, including a unit in a multiple-unit dwelling and a manufactured home or mobile home taxed as real property pursuant to division (B) of section 4503.06 of …

Ohio Rev. Code Ann. § 323.152 Reductions in taxable value

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In addition to the reduction in taxes required under sections 319.302, 319.303, and 319.304 of the Revised Code, taxes shall be reduced as provided in divisions (A) and (B) of this section. (A)(1)(a) Division (A)(1) of this section applies to any of the following persons: (i) A p…

Ohio Rev. Code Ann. § 323.153 Application for reduction in real property taxes

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(A) To obtain a reduction in real property taxes under division (A) or (B)(2) of section 323.152 of the Revised Code or in manufactured home taxes under division (B)(2) of section 323.152 of the Revised Code, the owner shall file an application with the county auditor of the coun…

Ohio Rev. Code Ann. § 323.154 Issuing certificate of reduction

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The county auditor shall approve or deny an application for reduction under section 323.152 of the Revised Code and shall so notify the applicant within thirty days after the application is approved or denied. Notification shall be provided on a form prescribed by the tax commiss…

Ohio Rev. Code Ann. § 323.155 Tax bill to reflect reductions

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The tax bill prescribed under section 323.131 of the Revised Code shall indicate the net amount of taxes due following the reductions in taxes under sections 319.301, 319.302, 319.303, 319.304, 323.152, and 323.16 of the Revised Code. Any reduction in taxes under section 323.152 …

Ohio Rev. Code Ann. § 323.156 Payment of homestead exemption to county's undivided income tax fund from state general fund

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(A) Within thirty days after a settlement of taxes under divisions (A) and (C) of section 321.24 of the Revised Code, the county treasurer shall certify to the tax commissioner one-half of the total amount of taxes on real property that were reduced pursuant to divisions (A) and …

Ohio Rev. Code Ann. § 323.157 Employees - adoption of rules

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Each county treasurer and county auditor shall employ the assistants, clerks, and other employees necessary to carry out the duties imposed by sections 323.151 to 323.159 of the Revised Code. The tax commissioner shall promulgate rules necessary to facilitate the reduction of tax…

Ohio Rev. Code Ann. § 323.158 Partial real property tax exemption

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(A) As used in this section, "qualifying county" means a county to which both of the following apply: (1) At least one major league professional athletic team plays its home schedule in the county for the season beginning in 1996; (2) The majority of the electors of the county, v…

Ohio Rev. Code Ann. § 323.159 Applying homestead exemption to nonprofit corporation that owns and operates housing cooperatives

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(A) As used in this section: (1) "Applicant" means the person who occupies a homestead in a housing cooperative.(2) "Homestead" has the same meaning as in division (A)(1)(b) of section 323.151 of the Revised Code.(B) Not later than the first day of May each year, any nonprofit co…

Ohio Rev. Code Ann. § 323.16 Partial real property tax exemption for child care center

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(A) As used in this section: (1) "Qualifying child care center" means real property on which a licensed child care program operates. For purposes of this division, "licensed child care program" means a licensed child care program, as defined in section 5104.01 of the Revised Code…

Ohio Rev. Code Ann. § 323.17 Extending time for delivery of tax duplicate

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When any taxing authority in the county has certified to the board of elections a resolution that would serve to place upon the ballot at a general election or at any special election held prior to the general election but subsequent to the first Tuesday after the first Monday in…

Ohio Rev. Code Ann. § 323.25 Enforcing tax lien

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(A) When taxes charged against an entry on the tax duplicate, or any part of those taxes, are not paid within sixty days after delivery of the delinquent land duplicate to the county treasurer as prescribed by section 5721.011 of the Revised Code, the county treasurer shall enfor…

Ohio Rev. Code Ann. § 323.251 Authority of tax commissioner relative to actions of local authorities

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The tax commissioner shall exercise the authority provided by law relative to the actions of the local authorities as provided in sections 323.25, 323.49, and 5721.18 of the Revised Code if any act or proceedings required by such sections are not done or instituted within the tim…

Ohio Rev. Code Ann. § 323.26 Allegations in petition - evidence

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Having made the proper parties in a suit under section 323.25 of the Revised Code, it shall be sufficient for the county treasurer to allege in the treasurer's petition that the taxes are charged on the tax duplicate against lands, lots, or parcels thereof, the amount of the taxe…

Ohio Rev. Code Ann. § 323.27 Joinder of causes of action

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In the proceedings provided by section 323.25 of the Revised Code the county treasurer may join in one action any number of lots or lands, but the decree shall be rendered severally or separately, and any proceedings may be severed, in the discretion of the court, for the purpose…

Ohio Rev. Code Ann. § 323.28 Finding and decree - appraisal and sale of property - proceeds of sale

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(A) A finding shall be entered in a proceeding under section 323.25 of the Revised Code for taxes, assessments, penalties, interest, and charges due and payable at the time the deed of real property sold or transferred under this section is transferred to the purchaser or transfe…

Ohio Rev. Code Ann. § 323.29 Partial payment of delinquent taxes

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The partial payment of delinquent taxes charged on the tax duplicate against any entry of real property, as authorized by section 323.133 or 323.31 of the Revised Code, shall not prevent such real property from being certified as delinquent; however, partial payment of such taxes…

Ohio Rev. Code Ann. § 323.30 Receipt for installment payment - contents - entry by county treasurer

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When any part of the delinquent taxes charged on the tax duplicate is paid as an installment under section 323.31 of the Revised Code, the county treasurer shall enter the amount of such payment on the tax duplicate, crediting it as required by such section, an shall give a recei…

Ohio Rev. Code Ann. § 323.31 Delinquent tax contract with treasurer

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(A)(1) A person who owns agricultural real property or owns and occupies residential real property or a manufactured or mobile home that does not have an outstanding tax lien certificate or judgment of foreclosure against it, and a person who is a vendee of such property under a …

Ohio Rev. Code Ann. § 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

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As used in this section, "railroad note" means a note issued pursuant to a court order in the reorganization of a railroad company under section 77 of the Bankruptcy Act. Notwithstanding any other provision of law to the contrary, with respect to all payments received in settleme…

Ohio Rev. Code Ann. § 323.33 Delinquent amounts most likely uncollectible except through foreclosure or through foreclosure and forfeiture

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If a county treasurer determines, for a tract or lot of real property on the delinquent land list and duplicate on which no taxes have been paid for at least five years, that the delinquent amounts are most likely uncollectible except through foreclosure or through foreclosure an…

Ohio Rev. Code Ann. § 323.41 Duty of holder of land to pay taxes - agents - liability of guardian

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Each person holding lands shall pay the tax assessed thereon each year, but an agent or attorney shall not be required to pay such taxes unless he has sufficient money of his principal to pay them.Each person shall pay the tax on lands or town lots of which he is seized for life,…

Ohio Rev. Code Ann. § 323.42 Recovering advances or expenses

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Each attorney, agent, guardian, or executor seized or having the care of lands who is subjected to any trouble or expense in paying the taxes thereon, or advances his own money for listing or paying the taxes thereon, shall be allowed a reasonable compensation for the time spent,…

Ohio Rev. Code Ann. § 323.43 Authorizing or consenting to payment by taxes by another

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Each person owning lands may authorize or consent to the payment by another of the taxes levied upon those lands or the surface owner of lands may pay the taxes levied upon coal under the land if the taxes are delinquent, without consent of the owner of the coal. A person paying …

Ohio Rev. Code Ann. § 323.44 Forfeiture of life estate for failure to pay taxes

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If any person seized of lands in dower or for life fails to pay the taxes thereon so that such lands are sold for the payment thereof, and such person does not redeem them according to law within one year after such sale, he shall forfeit to the person next entitled to such lands…

Ohio Rev. Code Ann. § 323.45 Lien for taxes paid by lienholder

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A person having a lien upon real estate may pay the taxes which are a lien thereon, and the amount paid shall be a lien upon such real estate from the time of payment in preference to all other liens. The money paid may be recovered from the person liable for the payment of the t…

Ohio Rev. Code Ann. § 323.46 Rights of joint owner who pays his portion of tax - liability of nonpaying joint owner

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If a tract of land is owned by two or more persons as joint tenants pursuant to a joint tenancy created prior to the effective date of this amendment, or as tenants with a right of survivorship, coparceners, or tenants in common, and one of them has paid the tax, interest, and pe…

Ohio Rev. Code Ann. § 323.47 Lien on land to be discharged out of proceeds of sale

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(A) If land held by tenants in common is sold upon proceedings in partition, or taken by the election of any of the parties to such proceedings, or real estate is sold by administrators, executors, guardians, or trustees, the court shall order that the taxes, penalties, and asses…