Ohio Statutes
§ 5719.086 — Delinquent tax charged to treasurer
Ohio § 5719.086
This text of Ohio § 5719.086 (Delinquent tax charged to treasurer) 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. § 5719.086 (2026).
Text
If a county treasurer, on making settlement with the county auditor, stands charged with any tax which remains unpaid, and receives no credit for the tax in such settlement, the treasurer may collect such tax, for his own use, at any time within one year after the settlement, either by distress and sale or by action in his own name, before any court having jurisdiction of such action.
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Legislative History
Effective: July 2, 1984 | Latest Legislation: House Bill 379 - 115th General Assembly
Nearby Sections
15
§ 5719.01
Attaching of lien for taxes§ 5719.02
Amounts payable when filing return - manner of payment - advance payments - returns by mail§ 5719.021
Treasurer's office open to collect taxes§ 5719.03
Credit of advance payment of taxes - payment date - late payment penalty - partial payments§ 5719.041
Interest charge for late payment§ 5719.05
Collection of taxes§ 5719.051
Employment of collectors§ 5719.082
Inability to collect tax by distressCite This Page — Counsel Stack
Bluebook (online)
Ohio § 5719.086, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5719.086.