Ohio Statutes
§ 5719.14 — Fiduciary's lien upon property
Ohio § 5719.14
This text of Ohio § 5719.14 (Fiduciary's lien upon property) 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. § 5719.14 (2026).
Text
A person against whom taxes are assessed as fiduciary for another person or an estate shall, upon payment of such taxes, have a claim against such person or estate for reimbursement of the taxes paid, with legal interest, and a lien upon all funds and property of such person or estate in his possession or which come into his possession. Such lien may be enforced in any appropriate manner.
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Legislative History
Effective: September 21, 1982 | Latest Legislation: House Bill 379 - 114th 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 § 5719.14, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5719.14.