Ohio Rev. Code § 319.40
This is the official text of Ohio Rev. Code § 319.40, part of Ohio’s Ohio Revised Code — the complete compiled statutory law of Ohio, organized into 40+ numbered titles by subject.
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§ 319.40. Omitted taxes shall be charged
Official statutory text
October 1, 1953 House Bill 1 - 100th General Assembly When the county auditor is satisfied that lots or lands on the tax list or duplicate have not been charged with either the county, township, municipal corporation, or school district tax, he shall charge against it all such omitted tax for the preceding years, not exceeding five years, unless in the meantime such lands or lots have changed ownership, in which case only the taxes chargeable since the last change of ownership shall be so charged.
Status: in_force · Read it on the official government site
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