Ohio § 5719.06 Delinquent tax list and duplicate to be cumulatively kept - uncollectible items

Ohio Statutes

§ 5719.06 — Delinquent tax list and duplicate to be cumulatively kept - uncollectible items

Ohio § 5719.06

Title 57Taxation

Ch. 5719Personal Property Tax Collection

This text of Ohio § 5719.06 (Delinquent tax list and duplicate to be cumulatively kept - uncollectible items) 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. § 5719.06 (2026).

Text

The county auditor's delinquent tax list and the county treasurer's delinquent tax duplicate provided for in section5719.04of the Revised Code shall be cumulatively kept so that the amount of delinquent taxes and penalties charged against each person may be shown on the latest delinquent list and duplicate. Whenever the treasurer shall, by means of the remedies provided by law or otherwise, determine that any item which has appeared on the cumulative tax list and duplicate of taxes provided for in this section for a period of five years is uncollectible, he shall forthwith certify such determination, together with his reasons therefor, to the county board of revision and the prosecuting attorney. If such board and the prosecuting attorney determine any such item is uncollectible, they shal

Free access — add to your briefcase to read the full text and ask questions with AI

The county auditor's delinquent tax list and the county treasurer's delinquent tax duplicate provided for in section5719.04of the Revised Code shall be cumulatively kept so that the amount of delinquent taxes and penalties charged against each person may be shown on the latest delinquent list and duplicate. Whenever the treasurer shall, by means of the remedies provided by law or otherwise, determine that any item which has appeared on the cumulative tax list and duplicate of taxes provided for in this section for a period of five years is uncollectible, he shall forthwith certify such determination, together with his reasons therefor, to the county board of revision and the prosecuting attorney. If such board and the prosecuting attorney determine any such item is uncollectible, they shall certify such finding to the auditor who shall cause said item to be stricken from the cumulative tax list and duplicate.