Chapter 323 - COLLECTION OF TAXES
- Section 323.01 - Collection of taxes definitions
- Section 323.011 - Taxes defined for certain sections
- 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 323.071 - Advance payment of installments of special assessment - cancellation of installments - use of money
- Section 323.08 - Publishing schedule of tax rates and effective rates
- Section 323.09 - Office of county treasurer open for collection of taxes
- Section 323.10 - [Repealed]
- Section 323.11 - State's lien for taxes attaches and continues until paid
- Section 323.12 - Payment of taxes
- 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 323.13 - Tax bill mailed or delivered - failure to receive bill
- 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 323.14 - Receipt for payment of taxes - form
- Section 323.15 - Payment of less than full amount due - payment by owner of undivided interest
- Section 323.151 - 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 323.16 - Partial real property tax exemption for child care center
- Section 323.17 - Extending time for delivery of tax duplicate
- Section 323.171 - [Repealed]
- Section 323.18 to 323.24 - Amended and Renumbered RC 5719.081 to 5719.087
- Section 323.25 - Enforcing tax lien
- Section 323.251 - Authority of tax commissioner relative to actions of local authorities
- 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 323.52 to 323.56 - [Repealed]
- Section 323.61 - Tax receiving offices - location
- Section 323.611 - Contracting with financial institution to process payments, checks and fees
- Section 323.62 - Notice to taxpayer
- Section 323.63 - Depositing money received in payment of taxes
- Section 323.64 - [Repealed]
- 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 323.691 - Transfer of complaint to court of common pleas or municipal court
- Section 323.70 - Final hearing on complaint - dismissal on petition
- Section 323.71 - Procedure where impositions exceed fair market value
- 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