Ohio Statutes
§ 5721.27 — Erroneous charge of taxes
Ohio § 5721.27
This text of Ohio § 5721.27 (Erroneous charge of 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. § 5721.27 (2026).
Text
When any tract of land, or city or town lot is returned delinquent for nonpayment of taxes or assessments, and placed on the duplicate of the succeeding year, and the owner or person liable to pay the taxes produces the receipt of the county treasurer for such taxes and assessments of the preceding year, the county auditor or treasurer shall not make the deduction from the duplicate, of such taxes, assessments, interest, and penalty but it shall be chargeable to the treasurer as if such receipt had not been produced. The treasurer shall receive such receipt in discharge of the tax or assessment for the year it is returned delinquent, with the penalty; and the auditor shall credit such treasurer with the amount and shall forthwith collect such taxes.
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Legislative History
Effective: September 21, 1982 | Latest Legislation: House Bill 379 - 114th General Assembly
Nearby Sections
15
§ 5721.01
Delinquent lands definitions§ 5721.02
Collection of delinquent taxes§ 5721.03
County auditor to compile delinquent tax list and delinquent vacant land tax list - publication§ 5721.06
Form of notice§ 5721.10
State shall have first lien - foreclosure proceedings - partial payment of delinquent taxes§ 5721.15
Form of noticesCite This Page — Counsel Stack
Bluebook (online)
Ohio § 5721.27, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5721.27.