Ohio § 5705.62
Full text of Ohio Ohio Revised Code § 5705.62, with citation guidance and answers to common questions.
§ 5705.62.
The tax imposed by section 5705.61 of the Revised Code is due and payable on the dates for the payment of real property taxes as provided
under section 323.12 of the Revised Code . Payment shall be made to the county treasurer of the county in which the property
in which the interest is held is located. If the payments of the tax are not made when due and payable, a penalty of ten per
cent of the taxes due and payable shall be imposed and collected in addition to the
tax. One year after taxes, charged against an interest in land subject to taxation under section 5705.61 of the Revised Code , or any part of such taxes, are not paid within the time prescribed, the county treasurer
shall enforce the lien of such taxes against the interest and any penalties thereon,
by civil action in his name as treasurer, for the sale of the interest, in the court
of common pleas of the county in the same way mortgage liens are enforced. Upon application of the plaintiff, the court of common pleas shall advance such cause
on the docket, so that it may be first heard. No tax imposed under this section shall be a lien on the real property in which the
interest is held. It is sufficient, having made proper parties to the suit, for the treasurer to allege
in his bill of particulars or petition that the taxes stand chargeable on the books
of the county treasurer against such person, that they are due and unpaid, and that
such person is indebted in the amount of taxes appearing to be due the county. The treasurer need not set forth any other matter relating thereto.
Frequently Asked Questions About Ohio § 5705.62
What does Ohio Revised Code § 5705.62 cover?
Section 5705.62 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 § 5705.62?
A common citation format is "Ohio Revised Code § 5705.62" (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 § 5705.62 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.