us-oh/stat
Ohio Rev. Code § 5719.07
Certificate of release of lien - partial discharge
Subject to the rules prescribed by the tax commissioner, a county treasurer charged with the collection of delinquent taxes may issue a certificate of release of the lien provided for in section 5719.04 of the Revised Code if the amount secured thereby has been paid or omitted from the delinquent tax list and duplicate pursuant to section 5719.06 of the Revised Code. The treasurer shall issue a certificate of partial discharge of any part of the real property subject to the lien after finding that the value of the part of the property remaining subject to the lien is at least double the amount of the delinquent taxes and all prior liens upon such real property. Such certificate shall be filed and recorded with the county recorder of the county in which the notice of lien has been filed, for which recording the recorder shall charge a base fee of two dollars for services and a housing trust fund fee of two dollars pursuant to section 317.36 of the Revised Code.
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In this chapter (23 sections)
- 5719.01 · Attaching of lien for taxes
- 5719.02 · Amounts payable when filing return - manner of payment -…
- 5719.03 · Credit of advance payment of taxes - payment date - late…
- 5719.04 · Tax list and duplicate of delinquent personal and classified…
- 5719.05 · Collection of taxes
- 5719.06 · Delinquent tax list and duplicate to be cumulatively kept -…
- 5719.07 · Certificate of release of lien - partial discharge
- 5719.08 · Civil action to enforce collection of taxes - judgment
- 5719.11 · Tax lien on deposits and stock of a financial institution -…
- 5719.13 · Tax lien on stock of a dealer in intangibles - penalty -…
- 5719.14 · Fiduciary's lien upon property
- 5719.021 · Treasurer's office open to collect taxes
- 5719.031 · Delay in delivery of general personal or classified property…
- 5719.041 · Interest charge for late payment
- 5719.042 · Successful contractors to submit sworn statement of no tax…
- 5719.051 · Employment of collectors
- 5719.081 · Distraint of goods and chattels for collection of taxes
- 5719.082 · Inability to collect tax by distress
- 5719.083 · Relocation of delinquent tax payer
- 5719.084 · Collecting nonresident delinquent taxes
- 5719.085 · Return of statement of taxes collected
- 5719.086 · Delinquent tax charged to treasurer
- 5719.087 · Procedure where delinquent taxpayer has property within state