§ 2723.01 Jurisdiction of courts of common pleas
§ 2723.02 Parties to actions to enjoin levy
§ 2723.03 Parties to actions to enjoin collection of taxes or to recover taxes
§ 2723.04 Amount admitted must be tendered – bond
§ 2723.05 Refunding an illegal tax or assessment
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Terms Used In Ohio Code > Chapter 2723 - Enjoining and Recovering Illegal Taxes and Assessments

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Bond: includes an undertaking. See Ohio Code 1.02
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Person: includes an individual, corporation, business trust, estate, trust, partnership, and association. See Ohio Code 1.59
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • state: means the state of Ohio. See Ohio Code 1.59