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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5719.14 | Fiduciary's lien upon property.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5719 Personal Property Tax Collection
 
Effective:
September 21, 1982
Latest Legislation:
House Bill 379 - 114th General Assembly
PDF:
Download Authenticated PDF
 

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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