Chapter 323: COLLECTION OF TAXES
- 323.01 Collection of taxes definitions.
- 323.011 Taxes defined for certain sections.
- 323.02 Acceptance of claim by county treasurer - certificates - assignment of certificate.
- 323.03 Certificates to be dated.
- 323.04 Payment of taxes with liquidated claims.
- 323.05 Claims and certificates nonnegotiable - exception.
- 323.06 Payment of special assessments with assessment bonds.
- 323.07 County treasurer authorized to accept bonds - no cash refunds - distribution.
- 323.071 Advance payment of installments of special assessment - cancellation of installments - use of money.
- 323.08 Publishing schedule of tax rates and effective rates.
- 323.09 Office of county treasurer open for collection of taxes.
- 323.10 [Repealed].
- 323.11 State's lien for taxes attaches and continues until paid.
- 323.12 Payment of taxes.
- 323.121 Penalty and interest for failure to pay real estate taxes and installments when due.
- 323.122 Extension for payment of real property tax for members of armed forces.
- 323.13 Tax bill mailed or delivered - failure to receive bill.
- 323.131 Form and contents of tax bill.
- 323.132 Paying delinquent taxes.
- 323.133 Payment of portion of taxes where application for exemption is pending.
- 323.134 Agreements for information exchanges limited exclusively to purpose of real property tax billing and payment.
- 323.14 Receipt for payment of taxes - form.
- 323.15 Payment of less than full amount due - payment by owner of undivided interest.
- 323.151 Valuation of homestead property definitions.
- 323.152 Reductions in taxable value.
- 323.153 Application for reduction in real property taxes.
- 323.154 Issuing certificate of reduction.
- 323.155 Tax bill to reflect reductions.
- 323.156 Payment of homestead exemption to county's undivided income tax fund from state general fund.
- 323.157 Employees - adoption of rules.
- 323.158 Partial real property tax exemption.
- 323.159 Applying homestead exemption to nonprofit corporation that owns and operates housing cooperatives.
- 323.16 [Repealed].
- 323.17 Extending time for delivery of tax duplicate.
- 323.171 [Repealed].
- 323.18 to 323.24 Amended and Renumbered RC 5719.081 to 5719.087.
- 323.25 Enforcing tax lien.
- 323.251 Authority of tax commissioner relative to actions of local authorities.
- 323.26 Allegations in petition - evidence.
- 323.27 Joinder of causes of action.
- 323.28 Finding and decree - appraisal and sale of property - proceeds of sale.
- 323.29 Partial payment of delinquent taxes.
- 323.30 Receipt for installment payment - contents - entry by county treasurer.
- 323.31 Delinquent tax contract with treasurer.
- 323.32 Payments received in settlement of claims arising from delinquent property tax charges and ordered to be paid by railroad company under plan of reorganization.
- 323.33 Delinquent amounts most likely uncollectible except through foreclosure or through foreclosure and forfeiture.
- 323.41 Duty of holder of land to pay taxes - agents - liability of guardian.
- 323.42 Recovering advances or expenses.
- 323.43 Authorizing or consenting to payment by taxes by another.
- 323.44 Forfeiture of life estate for failure to pay taxes.
- 323.45 Lien for taxes paid by lienholder.
- 323.46 Rights of joint owner who pays his portion of tax - liability of nonpaying joint owner.
- 323.47 Lien on land to be discharged out of proceeds of sale.
- 323.48 Lien of part owner who pays tax.
- 323.49 Power of county treasurer to become receiver of land - procedure - exception.
- 323.50 Decision of court - rental value of commercial property - ability to collect taxes from income - discharge of receiver.
- 323.51 Prosecuting attorney shall represent county treasurer.
- 323.52 to 323.56 [Repealed].
- 323.61 Tax receiving offices - location.
- 323.611 Contracting with financial institution to process payments, checks and fees.
- 323.62 Notice to taxpayer.
- 323.63 Depositing money received in payment of taxes.
- 323.64 [Repealed].
- 323.65 Expedited foreclosure on unoccupied land definitions.
- 323.66 Expedited foreclosure by board of revision on unoccupied land.
- 323.67 List of parcels of abandoned land.
- 323.68 Title search to identify persons with interest in land.
- 323.69 Complaint for foreclosure - dismissal by board.
- 323.70 Final hearing on complaint - dismissal on petition.
- 323.71 Procedure where impositions exceed fair market value.
- 323.72 Answer - hearing on or dismissal of complaint.
- 323.73 Disposal of abandoned land at public auction.
- 323.74 Disposition of abandoned land not sold at auction.
- 323.75 Apportionment of costs of sale at auction.
- 323.76 Termination of right of redemption on sale or transfer.
- 323.77 Notice by electing subdivision of desire to acquire land.
- 323.78 Invocation of alternative redemption period.
- 323.79 Appeal by aggrieved party in court of common pleas.
- 323.99 Penalty.