Ohio Statutes
§ 5711.36 — Filing and preservation of returns and assessment certificates
Ohio § 5711.36
This text of Ohio § 5711.36 (Filing and preservation of returns and assessment certificates) 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. § 5711.36 (2026).
Text
The tax commissioner or the county auditor shall place on file in alphabetical order all returns of taxable property and all assessment certificates, and shall carefully preserve them until five years after the taxes represented thereby have been paid, or litigation concerning the same has been settled, when he shall destroy them.
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Legislative History
Effective: October 4, 1955 | Latest Legislation: Senate Bill __109 - 101st General Assembly
Nearby Sections
15
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Bluebook (online)
Ohio § 5711.36, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5711.36.