§ 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
§ 5719.11 Tax lien on deposits and stock of a financial institution – penalty
§ 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
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Terms Used In Ohio Code > Chapter 5719 - Personal Property Tax Collection

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Another: when used to designate the owner of property which is the subject of an offense, includes not only natural persons but also every other owner of property. See Ohio Code 1.02
  • 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.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bond: includes an undertaking. See Ohio Code 1.02
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Decedent: A deceased person.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • 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.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Person: includes an individual, corporation, business trust, estate, trust, partnership, and association. See Ohio Code 1.59
  • Personal property: All property that is not real property.
  • Property: means real and personal property. See Ohio Code 1.59
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Rule: includes regulation. See Ohio Code 1.59
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • state: means the state of Ohio. See Ohio Code 1.59
  • taxes: means all general taxes levied against personal property pursuant to section 5709. See Ohio Code 5719.01
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • United States: includes all the states. See Ohio Code 1.59