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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 5717.06 | Liability for taxes shall relate back.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5717 Appeals
 
Effective:
September 21, 1982
Latest Legislation:
House Bill 379 - 114th General Assembly
PDF:
Download Authenticated PDF
 

In case of the institution of an appeal under sections 5717.01 to 5717.04 of the Revised Code, liability for taxes upon the property in question and for nonpayment of taxes within the time required by law shall relate back to the date of the original valuation or determination, and liability for taxes and for any penalty and interest for nonpayment thereof within the time required by law shall be based upon the valuation as finally determined.

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