32 chapters · 1,167 sections in this title.
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…