us-oh/stat
Ohio Rev. Code § 5719.086
Delinquent tax charged to treasurer
Official textcodes.ohio.govlast amended
If a county treasurer, on making settlement with the county auditor, stands charged with any tax which remains unpaid, and receives no credit for the tax in such settlement, the treasurer may collect such tax, for his own use, at any time within one year after the settlement, either by distress and sale or by action in his own name, before any court having jurisdiction of such action.
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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