Ohio § 2117.18 Personal property taxes, penalties, and interest

Ohio Statutes

§ 2117.18 — Personal property taxes, penalties, and interest

Ohio § 2117.18

Title 21Courts-Probate-Juvenile

Ch. 2117Presentment Of Claims Against Estate

This text of Ohio § 2117.18 (Personal property taxes, penalties, and interest) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 2117.18 (2026).

Text

Taxes, penalties, and interest placed on a  duplicate or added by the county auditor or the tax commissioner  because of a failure to make a return or because of a false or  incomplete return for taxation shall be a debt of a decedent and  have the same priority and be paid as other taxes. Those taxes,  penalties, and interest shall be collectible out of the property  of the estate either before or after distribution, by any means  provided for collecting other taxes. No distribution or payment of  inferior debts or claims shall defeat that collection, but the  tax, penalty, or interest shall not be added before notice to the  executor or administrator, and before an opportunity is given to  the executor or administrator to be heard. All taxes omitted by  the deceased shall be charged on t

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Taxes, penalties, and interest placed on a duplicate or added by the county auditor or the tax commissioner because of a failure to make a return or because of a false or incomplete return for taxation shall be a debt of a decedent and have the same priority and be paid as other taxes. Those taxes, penalties, and interest shall be collectible out of the property of the estate either before or after distribution, by any means provided for collecting other taxes. No distribution or payment of inferior debts or claims shall defeat that collection, but the tax, penalty, or interest shall not be added before notice to the executor or administrator, and before an opportunity is given to the executor or administrator to be heard. All taxes omitted by the deceased shall be charged on the tax lists and duplicate in the deceased's name.

In all additions to the personal tax lists and duplicate under this section, each succeeding tax year shall be considered as beginning at the time of the completion of the annual settlement of the duplicate for the previous year with the county treasurer.