Ohio § 5719.031
Full text of Ohio Ohio Revised Code § 5719.031, with citation guidance and answers to common questions.
§ 5719.031.
When, because of an emergency as defined in section 323.17 of the Revised Code or because of a delay in delivery of the preliminary assessment certificates pursuant
to section 5711.25 of the Revised Code the county auditor determines that the general personal or classified property tax
duplicate cannot be delivered to the county treasurer by the time fixed by section 319.29 or 319.34 of the Revised Code , such delivery may be delayed for up to thirty days. Upon making said determination, the auditor shall, by written notice, inform the
treasurer of the fact and of the cause of such delay and of the day upon which such
delivery will be made. Upon issuance of said notice the time for payment of the taxes charged on the duplicate
shall be extended for the same period of time after the time fixed for payment by division (B) of section 5719.03 of the Revised Code . Immediately after delivery to the treasurer of the general personal and classified
property tax duplicates as prescribed in sections 319.29 and 319.34 of the Revised Code or this section, the treasurer shall prepare and mail a tax bill to each person in
whose name property has been listed and assessed on either duplicate. Such tax bill shall be mailed at least twenty days prior to the last day prescribed
by law for payment of any portion of such taxes without penalty.
Frequently Asked Questions About Ohio § 5719.031
What does Ohio Revised Code § 5719.031 cover?
Section 5719.031 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 § 5719.031?
A common citation format is "Ohio Revised Code § 5719.031" (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 § 5719.031 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.