Ohio § 2117.18
Full text of Ohio Ohio Revised Code § 2117.18, with citation guidance and answers to common questions.
§ 2117.18.
Taxes, penalties, and interest placed on a duplicate or added by the county auditor
or the tax commissioner because of a failure to make a return or because of a false
or incomplete return for taxation shall be a debt of a decedent and have the same
priority and be paid as other taxes. Those taxes, penalties, and interest shall be collectible out of the property of
the estate either before or after distribution, by any means provided for collecting
other taxes. No distribution or payment of inferior debts or claims shall defeat that collection,
but the tax, penalty, or interest shall not be added before notice to the executor
or administrator, and before an opportunity is given to the executor or administrator
to be heard. All taxes omitted by the deceased shall be charged on the tax lists and duplicate
in the deceased's name. In all additions to the personal tax lists and duplicate under this section, each
succeeding tax year shall be considered as beginning at the time of the completion
of the annual settlement of the duplicate for the previous year with the county treasurer.
Frequently Asked Questions About Ohio § 2117.18
What does Ohio Revised Code § 2117.18 cover?
Section 2117.18 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 § 2117.18?
A common citation format is "Ohio Revised Code § 2117.18" (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 § 2117.18 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.