Ohio § 5711.33

§ 5711.33.

(A)(1) When a county treasurer receives a certificate from a county auditor pursuant to division (A) of section 5711.32 of the Revised Code charging the treasurer with the collection of an amount of taxes due as the result

of a deficiency assessment, the treasurer shall immediately prepare and mail a tax

bill to the taxpayer owing such tax.  The tax bill shall contain the name of the taxpayer;  the taxable value, tax rate,

and taxes charged for each year being assessed;  the total amount of taxes due;  the

final date payment may be made without additional penalty;  and any other information

the treasurer considers pertinent or necessary.  Taxes due and payable as a result of a deficiency assessment, less any amount specifically

excepted from collection under division (B) of section 5711.32 of the Revised Code , shall be paid with interest thereon as prescribed by section 5719.041 of the Revised Code on or before the sixtieth day following the date of issuance of the certificate by

the county auditor.  The balance of taxes found due and payable after a final determination by the tax

commissioner or a final judgment of the board of tax appeals or any court to which

such final judgment may be appealed shall be paid with interest thereon as prescribed

by section 5719.041 of the Revised Code on or before the sixtieth day following the date of certification by the auditor

to the treasurer pursuant to division (C) of section 5711.32 of the Revised Code of such final determination or judgment.  Such final dates for payment shall be determined and exhibited on the tax bill by

the treasurer. (2) If, on or before the sixtieth day following the date of a certification of a deficiency

assessment under division (A) of section 5711.32 of the Revised Code or of a certification of a final determination or judgment under division (C) of section 5711.32 of the Revised Code , the taxpayer pays the full amount of taxes and interest due at the time of the receipt

of certification with respect to that assessment, determination, or judgment, no interest

shall accrue or be charged with respect to that assessment, determination, or judgment

for the period that begins on the first day of the month in which the certification

is made and that ends on the last day of the month preceding the month in which such

sixtieth day occurs. (B) When the taxes charged, as mentioned in division (A) of this section, are not paid

within the time prescribed by such division, a penalty of ten per cent of the amount

due and unpaid and interest for the period described in division (A)(2) of this section

shall accrue at the time the treasurer closes the treasurer's office for business

on the last day so prescribed, but if the taxes are paid within ten days subsequent

to the last day prescribed, the treasurer shall waive the collection of and the auditor

shall remit one-half of the penalty.  The treasurer shall not thereafter accept less than the full amount of taxes and

penalty except as otherwise authorized by law.  Such penalty shall be distributed in the same manner and at the same time as the

tax upon which it has accrued.  The whole amount collected shall be included in the next succeeding settlement of

appropriate taxes. (C) When the taxes charged, as mentioned in division (A) of this section, remain unpaid

after the final date for payment prescribed by such division, such charges shall be

deemed to be delinquent taxes.  The county auditor shall cause such charges, including the penalty that has accrued

pursuant to this section, to be added to the delinquent tax duplicate in accordance

with section 5719.04 of the Revised Code . (D) The county auditor, upon consultation with the county treasurer, shall remit a penalty

imposed under division (B) of this section or division (D) of section 5719.03 of the Revised Code for the late payment of taxes when: (1) The taxpayer could not make timely payment of the tax because of the negligence or

error of the county auditor or county treasurer in the performance of a statutory

duty relating to the levy or collection of such tax. (2) In cases other than those described in division (D)(1) of this section, the taxpayer

failed to receive a tax bill or a correct tax bill, and the taxpayer made a good faith

effort to obtain such bill within thirty days after the last day for payment of the

tax. (3) The tax was not timely paid because of the death or serious injury of the taxpayer,

or the taxpayer's confinement in a hospital within sixty days preceding the last day

for payment of the tax if, in any case, the tax was subsequently paid within sixty

days after the last day for payment of such tax. (4) The taxpayer demonstrates that the full payment was properly deposited in the mail

in sufficient time for the envelope to be postmarked by the United States postal service

on or before the last day for payment of such tax.  A private meter postmark on an envelope is not a valid postmark for purposes of

establishing the date of payment of such tax. (5) In cases other than those described in divisions (D)(1) to (4) of this section, the

taxpayer's failure to make timely payment of the tax is due to reasonable cause and

not willful neglect. (E) The taxpayer, upon application within sixty days after the mailing of the county

auditor's decision, may request the tax commissioner to review the denial of the remission

of a penalty by the county auditor.  The application may be filed in person or by certified mail.  If the application is filed by certified mail, the date of the United States postmark

placed on the sender's receipt by the postal service shall be treated as the date

of filing.  The commissioner shall consider the application, determine whether the penalty should

be remitted, and certify the determination to the taxpayer and to the county treasurer

and county auditor, who shall correct the tax list and duplicate accordingly.  The commissioner may issue orders and instructions for the uniform implementation

of this section by all county auditors and county treasurers, and such orders and

instructions shall be followed by such officers.