Ohio Rev. Code § 323.04
This is the official text of Ohio Rev. Code § 323.04, part of Ohio’s Ohio Revised Code — the complete compiled statutory law of Ohio, organized into 40+ numbered titles by subject.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 323.04. Payment of taxes with liquidated claims
Official statutory text
October 1, 1953 House Bill 1 - 100th General Assembly A taxpayer may, subject to sections 323.01 to 323.05 , inclusive, of the Revised Code, use in the payment of his taxes any liquidated claim which such taxpayer, or the husband or wife of such taxpayer, has against any subdivision which is to derive benefit from the tax collection.
Status: in_force · Read it on the official government site
Need a lawyer in Ohio?
Find a Ohio lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.