Ohio Revised Code Search
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Section 323.132 | Paying delinquent taxes.
...ich tax bills for the second half collection are mailed and delivered, without at the same time requiring payment of the second half of such taxes. If the total amount of such current taxes, delinquent taxes, and all installment payments due under section 323.31 of the Revised Code are not paid on or before the twentieth day of June, next thereafter, or on or before the last day for... |
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Section 323.133 | Payment of portion of taxes where application for exemption is pending.
...nce to the county treasurer, who shall collect such amount in the manner prescribed by law for the collection of delinquent taxes. |
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Section 323.134 | Agreements for information exchanges limited exclusively to purpose of real property tax billing and payment.
... an agreement enables the treasurer to collect the proper amounts of such taxes due without preparing and sending the tax bills required by section 323.13 of the Revised Code, the treasurer need not prepare and send such bills for any entries of real property upon which taxes are properly computed and paid by the use of such information exchange. |
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Section 323.14 | Receipt for payment of taxes - form.
...When any tax is paid at the office of the county treasurer or at any tax receiving office, the treasurer shall give a receipt to the person paying it. If any such tax is paid to the treasurer by mail and the person paying it encloses with the payment an addressed envelope with sufficient postage, the treasurer shall enclose a receipt for the taxes in such envelope and deposit it in the mail. No receipt given by the t... |
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Section 323.15 | Payment of less than full amount due - payment by owner of undivided interest.
...of the Revised Code, and when the collection of a particular tax is legally enjoined, interest and penalties shall accrue on the unpaid amount as prescribed by section 323.121 of the Revised Code. A person claiming to be the owner of an undivided interest in any real estate may present to the county auditor the recorded evidence of the existence and fractional extent of such interest... |
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Section 323.151 | Valuation of homestead property definitions.
...(A)(1) "Homestead" means either of the following: (a) A dwelling, including a unit in a multiple-unit dwelling and a manufactured home or mobile home taxed as real property pursuant to division (B) of section 4503.06 of the Revised Code, owned and occupied as a home by an individual whose domicile is in this state and who has not acquired ownership from a person, other than the individual's spouse, related by consa... |
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Section 323.152 | Reductions in taxable value.
... of this section applies to any of the following persons: (i) A person who is permanently and totally disabled; (ii) A person who is sixty-five years of age or older; (iii) A person who is the surviving spouse of a deceased person who was permanently and totally disabled or sixty-five years of age or older and who applied and qualified for a reduction in taxes under this division in the year of death, provid... |
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Section 323.153 | Application for reduction in real property taxes.
...rtificate signed by a physician or psychologist licensed to practice in this state, attesting to the fact that the applicant is permanently and totally disabled. The certificate shall be in a form that the tax commissioner requires and shall include the definition of permanently and totally disabled as set forth in section 323.151 of the Revised Code. An application for reduction based upon a disability certified as ... |