us-oh/stat
Ohio Rev. Code § 5717.06
Liability for taxes shall relate back
Official textcodes.ohio.govlast amended
In case of the institution of an appeal under sections 5717.01 to 5717.04 of the Revised Code, liability for taxes upon the property in question and for nonpayment of taxes within the time required by law shall relate back to the date of the original valuation or determination, and liability for taxes and for any penalty and interest for nonpayment thereof within the time required by law shall be based upon the valuation as finally determined.
Source: view the official text
In this chapter (8 sections)
- 5717.01 · Appeal from county board of revision to board of tax appeals…
- 5717.02 · Appeal from final determination by tax commissioner or county…
- 5717.03 · Decision of board of tax appeals - certification - effect
- 5717.04 · Appeal from certain decisions of board of tax appeals to…
- 5717.05 · Appeal from decision of county board of revision to court of…
- 5717.06 · Liability for taxes shall relate back
- 5717.011 · Filing of notice of appeal
- 5717.031 · Motions