Ohio § 2723.03
Full text of Ohio Ohio Revised Code § 2723.03, with citation guidance and answers to common questions.
§ 2723.03.
Actions to enjoin the collection of taxes and assessments must be brought against
the officer whose duty it is to collect them. Actions to recover taxes and assessments must be brought against the officer who
made the collection, or if he is dead, against his personal representative. When they were not collected on the county duplicate, each corporation or board
which is entitled to share in the revenue so collected must be joined in the action. If a plaintiff in an action to recover taxes or assessments, or both, alleges and
proves that he or the corporation or deceased person whose estate he represents, at
the time of paying such taxes or assessments, filed a written protest as to the portion
sought to be recovered, specifying the nature of his claim as to the illegality thereof,
together with notice of his intention to sue under sections 2723.01 to 2723.05, inclusive, of the Revised Code , such action shall not be dismissed on the ground that the taxes or assessments,
sought to be recovered, were voluntarily paid.
Frequently Asked Questions About Ohio § 2723.03
What does Ohio Revised Code § 2723.03 cover?
Section 2723.03 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 § 2723.03?
A common citation format is "Ohio Revised Code § 2723.03" (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 § 2723.03 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.