Ohio § 5705.63
Full text of Ohio Ohio Revised Code § 5705.63, with citation guidance and answers to common questions.
§ 5705.63.
The total amount of taxes and penalties collected under section 5705.62 of the Revised Code shall be distributed semiannually, at the same time distribution is made of real
estate and public utility taxes, in the following manner: four per cent shall be
allowed as compensation to the county auditor for his service in assessing the taxes,
and two per cent shall be allowed as compensation to the county treasurer for the
services he renders as a result of the tax levied by this section. Such amounts shall be paid into the county treasury, to the credit of the county's
general fund, on the warrant of the county auditor. The balance of the taxes collected shall be distributed among the taxing districts
of the county in which the property in which the taxable interest is held is located
and paid in the same ratio as real estate and public utility taxes are distributed
for the benefit of the taxing district. The taxes levied and revenues collected under this section shall be in lieu of any
general property tax. Taxes charged on the delinquent lists of the county auditor and county treasurer for
five consecutive years may be removed by the county board of revision in the manner
provided in section 5719.06 of the Revised Code , if the board deems such taxes uncollectible.
Frequently Asked Questions About Ohio § 5705.63
What does Ohio Revised Code § 5705.63 cover?
Section 5705.63 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 § 5705.63?
A common citation format is "Ohio Revised Code § 5705.63" (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 § 5705.63 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.