Ohio § 2723.05

Full text of Ohio Ohio Revised Code § 2723.05, with citation guidance and answers to common questions.

§ 2723.05.

If, by judgment or final order of any court of competent jurisdiction in this state,

in an action not pending on appeal, it is determined that any tax or assessment or

part thereof was illegal and such judgment or order is not made in time to prevent

the collection or payment of such tax or assessment, then such tax or assessment or

such part thereof as is at the time of such judgment or order unexpended and in the

possession of the officer collecting the same shall be refunded to the person paying

such tax or assessment by the officer having the same in his possession.

Frequently Asked Questions About Ohio § 2723.05

What does Ohio Revised Code § 2723.05 cover?

Section 2723.05 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 § 2723.05?

A common citation format is "Ohio Revised Code § 2723.05" (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 § 2723.05 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.