Section 5728.14 | Tax commissioner - additional powers.
In addition to any other powers conferred upon him by law the tax commissioner shall have the following powers:
(D) To release any property from the lien of any fees, taxes, penalties, or interest imposed by sections 5728.01 to 5728.14 of the Revised Code upon application, provided payment be made to the treasurer of state for the full amount of all taxes and penalties due;
Available Versions of this Section
- December 23, 1986 – House Bill 428 - 116th General Assembly [ View December 23, 1986 Version ]