Ohio Code 5731.43 – Representing state, tax commissioner and county auditor
Section 5731.43. The attorney general, when requested by the tax commissioner, shall represent the state, the tax commissioner, and the county auditor in any proceedings under Chapter 5731 of the Revised Code. The tax commissioner, with the consent of the attorney general, may designate any attorney assigned to or employed by the estate tax division of the Department of Taxation to represent the tax commissioner, and no additional compensation shall be paid to any attorney so designated for services performed in such capacity.
Terms Used In Ohio Code 5731.43
- county: means one of the following:
(1) The county in which the decedent's estate is administered;
(2) If no administration of the decedent's estate is being had, the county of residence of the decedent at the time of death;
(3) If the decedent dies a resident of another state, any county in which any property subject to tax is located. See Ohio Code 5731.01
- state: means the state of Ohio. See Ohio Code 1.59