Ohio § 5713.081
Full text of Ohio Ohio Revised Code § 5713.081, with citation guidance and answers to common questions.
§ 5713.081.
(A) No application for real property tax exemption and tax remission shall be filed with,
or considered by, the tax commissioner or county auditor in which tax remission is
requested for more than three tax years, and the commissioner or auditor shall not
remit more than three years' taxes, penalties, and interest. (B) All taxes, penalties, and interest, that have been delinquent for more than three
years, appearing on the general tax list and duplicate of real property which have
been levied and assessed against parcels of real property owned by the state, any
political subdivision, or any other entity whose ownership of real property would
constitute public ownership, shall be collected by the county auditor of the county
where the real property is located. The auditor shall deduct from each distribution made by the auditor the amount necessary
to pay the tax delinquency from any revenues or funds to the credit of the state,
any political subdivision, or any other entity whose ownership of real property would
constitute public ownership thereof, passing under the auditor's control, or which
come into the auditor's possession, and such deductions shall be made on a continuing
basis until all delinquent taxes, penalties, and interest noted in this section have
been paid. (C) As used in division (B) of this section, “ political subdivision ” includes townships, municipalities, counties, school districts, boards of education,
all state and municipal universities, park boards, and any other entity whose ownership
of real property would constitute public ownership.
Frequently Asked Questions About Ohio § 5713.081
What does Ohio Revised Code § 5713.081 cover?
Section 5713.081 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 § 5713.081?
A common citation format is "Ohio Revised Code § 5713.081" (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 § 5713.081 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.