Ohio § 5727.53 Action to recover taxes

Ohio Statutes

§ 5727.53 — Action to recover taxes

Ohio § 5727.53

Title 57Taxation

Ch. 5727Public Utilities

This text of Ohio § 5727.53 (Action to recover 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. § 5727.53 (2026).

Text

The taxes, fees, and penalties provided by this chapter that are remitted to the tax commissioner may be recovered by an action brought in the name of the state in the court of common pleas of Franklin county, or of any county in which such public utility is doing business, or in which the line of any railroad company is located, and such court of common pleas shall have jurisdiction of the action regardless of the amount involved. The attorney general, on request of the tax commissioner, shall institute such action in the court of common pleas of Franklin county or of any of such counties the commissioner directs. Sums recovered in any such action shall be paid into the state treasury in the same manner as the tax.

Last updated September 6, 2023 at 3:13 PM

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The taxes, fees, and penalties provided by this chapter that are remitted to the tax commissioner may be recovered by an action brought in the name of the state in the court of common pleas of Franklin county, or of any county in which such public utility is doing business, or in which the line of any railroad company is located, and such court of common pleas shall have jurisdiction of the action regardless of the amount involved. The attorney general, on request of the tax commissioner, shall institute such action in the court of common pleas of Franklin county or of any of such counties the commissioner directs. Sums recovered in any such action shall be paid into the state treasury in the same manner as the tax.

Last updated September 6, 2023 at 3:13 PM