Credit and repayment of overpaid taxes

If upon consideration of any complaint against the valuation or assessment of real property filed under section 5715.19 of the Revised Code, or any appeal from the determination on such complaint, it is found that the amount of taxes, assessments, or recoupment charges paid for the year to which the complaint relates was in excess of the amount due, then, whether or not the payment of said taxes, assessments, or charges was made under protest or duress, the county auditor shall, within thirty days after the certification to the auditor of the final action upon such complaint or appeal, credit the amount of such overpayment upon the amount of any taxes, assessments, or charges then due from the person having made such overpayment, and at the next or any succeeding settlement the amount of any such credit shall be deducted from the amounts of any taxes, assessments, or charges distributable to the county or any taxing unit therein in the same proportions that the amount of real and public utility property taxes levied by the county or each taxing unit in the county in the preceding tax year bears to the amount of such taxes levied by the county and all such units in the county in the preceding tax year. If after such credit has been made, there remains any balance of such overpayment, or if there are no taxes, assessments, or charges due from such person, upon application of the person overpaying such taxes the auditor shall forthwith draw a warrant on the county treasurer in favor of the person who has made such overpayment for the amount of such balance. The treasurer shall pay such warrant from the general revenue fund of the county. If there is insufficient money in said general revenue fund to make such payment, the treasurer shall pay such warrant out of any undivided tax funds thereafter received by the treasurer for distribution to any county or any taxing unit therein in the same proportions that the amount of real and public utility property taxes levied by the county or each taxing unit in the preceding tax year bears to the amount of such taxes levied by the county and all such units in the preceding tax year, and the amount paid from the undivided tax funds shall be deducted from the money otherwise distributable to such county or other taxing unit of the county at the next or any succeeding settlement. At the next or any succeeding settlement after the refunding of such taxes, assessments, or charges, the treasurer shall reimburse the general revenue fund of the county for any payment made from such fund by deducting the amount of such payment from the money otherwise distributable to the county or other taxing unit in the county in the same proportions that the amount of real and public utility property taxes levied by the county or each taxing unit in the county in the preceding tax year bears to the amount of such taxes levied by the county and all such units in the preceding tax year.

Last updated February 5, 2025 at 12:01 PM