Ohio § 5719.01 Attaching of lien for taxes

Ohio Statutes

§ 5719.01 — Attaching of lien for taxes

Ohio § 5719.01

Title 57Taxation

Ch. 5719Personal Property Tax Collection

This text of Ohio § 5719.01 (Attaching of lien for taxes) 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. § 5719.01 (2026).

Text

As used in this Chapter, "taxes" means all general taxes levied against personal property pursuant to section5709.01of the Revised Code and all taxes levied pursuant to section5707.04of the Revised Code.

All personal property subject to taxation shall be liable to be seized and sold for taxes. The personal property of a deceased person in the hands of an executor or administrator shall be liable for any tax due on it from the decedent.

Taxes charged on any tax duplicate, except those upon real estate, shall be a lien on real property of the person charged therewith from the date of the filing of a notice of such lien as provided by law.

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As used in this Chapter, "taxes" means all general taxes levied against personal property pursuant to section5709.01of the Revised Code and all taxes levied pursuant to section5707.04of the Revised Code.

All personal property subject to taxation shall be liable to be seized and sold for taxes. The personal property of a deceased person in the hands of an executor or administrator shall be liable for any tax due on it from the decedent.

Taxes charged on any tax duplicate, except those upon real estate, shall be a lien on real property of the person charged therewith from the date of the filing of a notice of such lien as provided by law.