Ohio § 5703.051
Full text of Ohio Ohio Revised Code § 5703.051, with citation guidance and answers to common questions.
§ 5703.051.
The tax commissioner may pay to the payee or transferee of a certificate of abatement,
issued pursuant to division (B) of section 5703.05 of the Revised Code , the face amount of such certificate or, in the event such certificate is tendered
in payment of other taxes pursuant to section 5703.05 , 5725.08 , or 5725.16 of the Revised Code , the tax commissioner may refund to such person an amount equal to the difference
between the tax due and the face amount of the certificate. The tax commissioner shall certify the amount to be refunded to the director of
budget and management and treasurer of state for payment from the tax refund fund
created by section 5703.052 of the Revised Code . If a certificate of abatement for a tax which by law is payable into a specified fund,
is to be applied to a tax which by law is to be paid into another fund, the tax commissioner
shall certify to the director for transfer from the tax refund fund to the fund accepting
the certificate of abatement an amount sufficient to cover the amount of current tax
reduction represented by the certificate of abatement.
Frequently Asked Questions About Ohio § 5703.051
What does Ohio Revised Code § 5703.051 cover?
Section 5703.051 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5703.051?
A common citation format is "Ohio Revised Code § 5703.051" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5703.051 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.