Ohio § 5719.07 Certificate of release of lien - partial discharge

Ohio Statutes

§ 5719.07 — Certificate of release of lien - partial discharge

Ohio § 5719.07

Title 57Taxation

Ch. 5719Personal Property Tax Collection

This text of Ohio § 5719.07 (Certificate of release of lien - partial discharge) 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. § 5719.07 (2026).

Text

Subject to the rules prescribed by the tax commissioner, a county treasurer charged with the collection of delinquent taxes may issue a certificate of release of the lien provided for in section5719.04of the Revised Code if the amount secured thereby has been paid or omitted from the delinquent tax list and duplicate pursuant to section5719.06of the Revised Code. The treasurer shall issue a certificate of partial discharge of any part of the real property subject to the lien after finding that the value of the part of the property remaining subject to the lien is at least double the amount of the delinquent taxes and all prior liens upon such real property.  Such certificate shall be filed and recorded with the county recorder of the county in which the notice of lien has been filed, for w

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Subject to the rules prescribed by the tax commissioner, a county treasurer charged with the collection of delinquent taxes may issue a certificate of release of the lien provided for in section5719.04of the Revised Code if the amount secured thereby has been paid or omitted from the delinquent tax list and duplicate pursuant to section5719.06of the Revised Code. The treasurer shall issue a certificate of partial discharge of any part of the real property subject to the lien after finding that the value of the part of the property remaining subject to the lien is at least double the amount of the delinquent taxes and all prior liens upon such real property. Such certificate shall be filed and recorded with the county recorder of the county in which the notice of lien has been filed, for which recording the recorder shall charge a base fee of two dollars for services and a housing trust fund fee of two dollars pursuant to section317.36of the Revised Code.