Chapter 5719: PERSONAL PROPERTY TAX COLLECTION
- 5719.01 Attaching of lien for taxes.
- 5719.02 Amounts payable when filing return - manner of payment - advance payments - returns by mail.
- 5719.021 Treasurer's office open to collect taxes.
- 5719.03 Credit of advance payment of taxes - payment date - late payment penalty - partial payments.
- 5719.031 Delay in delivery of general personal or classified property tax duplicate.
- 5719.04 Tax list and duplicate of delinquent personal and classified property taxes - publication - notice of lien - certificate of jeopardy - stay of collection.
- 5719.041 Interest charge for late payment.
- 5719.042 Successful contractors to submit sworn statement of no tax liability.
- 5719.05 Collection of taxes.
- 5719.051 Employment of collectors.
- 5719.06 Delinquent tax list and duplicate to be cumulatively kept - uncollectible items.
- 5719.07 Certificate of release of lien - partial discharge.
- 5719.08 Civil action to enforce collection of taxes - judgment.
- 5719.081 Distraint of goods and chattels for collection of taxes.
- 5719.082 Inability to collect tax by distress.
- 5719.083 Relocation of delinquent tax payer.
- 5719.084 Collecting nonresident delinquent taxes.
- 5719.085 Return of statement of taxes collected.
- 5719.086 Delinquent tax charged to treasurer.
- 5719.087 Procedure where delinquent taxpayer has property within state.
- 5719.09, 5719.10 [Repealed].
- 5719.11 Tax lien on deposits and stock of a financial institution - penalty.
- 5719.12 [Repealed].
- 5719.13 Tax lien on stock of a dealer in intangibles - penalty - deduction of taxes from dividend or distribution.
- 5719.14 Fiduciary's lien upon property.
- 5719.15 [Repealed].
- 5719.16, 5719.17 Amended and Renumbered RC 323.071, 323.121.
- 5719.18 [Repealed].
- 5719.19 to 5719.29 Amended and Renumbered RC 323.41 to 323.51.
- 5719.30, 5719.31, 5719.32 Amended and Renumbered RC 319.451, 5719.051, 319.541.