Ohio

Section 323.01 — Collection of taxes definitions.

Section 323.02 — Acceptance of claim by county treasurer - certificates - assignment of certificate.

Section 323.03 — Certificates to be dated.

Section 323.04 — Payment of taxes with liquidated claims.

Section 323.05 — Claims and certificates nonnegotiable - exception.

Section 323.06 — Payment of special assessments with assessment bonds.

Section 323.07 — County treasurer authorized to accept bonds - no cash refunds - distribution.

Section 323.08 — Publishing schedule of tax rates and effective rates.

Section 323.09 — Office of county treasurer open for collection of taxes.

Section 323.011 — Taxes defined for certain sections.

Section 323.11 — State's lien for taxes attaches and continues until paid.

Section 323.12 — Payment of taxes.

Section 323.13 — Tax bill mailed or delivered - failure to receive bill.

Section 323.14 — Receipt for payment of taxes - form.

Section 323.15 — Payment of less than full amount due - payment by owner of undivided interest.

Section 323.16 — Partial real property tax exemption for child care center.

Section 323.17 — Extending time for delivery of tax duplicate.

Section 323.25 — Enforcing tax lien.

Section 323.26 — Allegations in petition - evidence.

Section 323.27 — Joinder of causes of action.

Section 323.28 — Finding and decree - appraisal and sale of property - proceeds of sale.

Section 323.29 — Partial payment of delinquent taxes.

Section 323.30 — Receipt for installment payment - contents - entry by county treasurer.

Section 323.31 — Delinquent tax contract with treasurer.

Section 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.

Section 323.33 — Delinquent amounts most likely uncollectible except through foreclosure or through foreclosure and forfeiture.

Section 323.41 — Duty of holder of land to pay taxes - agents - liability of guardian.

Section 323.42 — Recovering advances or expenses.

Section 323.43 — Authorizing or consenting to payment by taxes by another.

Section 323.44 — Forfeiture of life estate for failure to pay taxes.

Section 323.45 — Lien for taxes paid by lienholder.

Section 323.46 — Rights of joint owner who pays his portion of tax - liability of nonpaying joint owner.

Section 323.47 — Lien on land to be discharged out of proceeds of sale.

Section 323.48 — Lien of part owner who pays tax.

Section 323.49 — Power of county treasurer to become receiver of land - procedure - exception.

Section 323.50 — Decision of court - rental value of commercial property - ability to collect taxes from income - discharge of receiver.

Section 323.51 — Prosecuting attorney shall represent county treasurer.

Section 323.61 — Tax receiving offices - location.

Section 323.62 — Notice to taxpayer.

Section 323.63 — Depositing money received in payment of taxes.

Section 323.65 — Expedited foreclosure on unoccupied land definitions.

Section 323.66 — Expedited foreclosure by board of revision on unoccupied land.

Section 323.67 — List of parcels of abandoned land.

Section 323.68 — Title search to identify persons with interest in land.

Section 323.69 — Complaint for foreclosure - dismissal by board.

Section 323.70 — Final hearing on complaint - dismissal on petition.

Section 323.71 — Procedure where impositions exceed fair market value.

Section 323.071 — Advance payment of installments of special assessment - cancellation of installments - use of money.

Section 323.72 — Answer - hearing on or dismissal of complaint.

Section 323.73 — Disposal of abandoned land at public auction.

Section 323.74 — Disposition of abandoned land not sold at auction.

Section 323.75 — Apportionment of costs of sale at auction.

Section 323.76 — Termination of right of redemption on sale or transfer.

Section 323.77 — Notice by electing subdivision of desire to acquire land.

Section 323.78 — Invocation of alternative redemption period.

Section 323.79 — Appeal by aggrieved party in court of common pleas.

Section 323.99 — Penalty.

Section 323.121 — Penalty and interest for failure to pay real estate taxes and installments when due.

Section 323.122 — Extension for payment of real property tax for members of armed forces.

Section 323.131 — Form and contents of tax bill.

Section 323.132 — Paying delinquent taxes.

Section 323.133 — Payment of portion of taxes where application for exemption is pending.

Section 323.134 — Agreements for information exchanges limited exclusively to purpose of real property tax billing and payment.

Section 323.151 — Valuation of homestead property definitions.

Section 323.152 — Reductions in taxable value.

Section 323.153 — Application for reduction in real property taxes.

Section 323.154 — Issuing certificate of reduction.

Section 323.155 — Tax bill to reflect reductions.

Section 323.156 — Payment of homestead exemption to county's undivided income tax fund from state general fund.

Section 323.157 — Employees - adoption of rules.

Section 323.158 — Partial real property tax exemption.

Section 323.159 — Applying homestead exemption to nonprofit corporation that owns and operates housing cooperatives.

Section 323.251 — Authority of tax commissioner relative to actions of local authorities.

Section 323.611 — Contracting with financial institution to process payments, checks and fees.

Section 323.691 — Transfer of complaint to court of common pleas or municipal court.