Ohio § 5719.06
Full text of Ohio Ohio Revised Code § 5719.06, with citation guidance and answers to common questions.
§ 5719.06.
The county auditor's delinquent tax list and the county treasurer's delinquent tax
duplicate provided for in section 5719.04 of the Revised Code shall be cumulatively kept so that the amount of delinquent taxes and penalties charged
against each person may be shown on the latest delinquent list and duplicate. Whenever the treasurer shall, by means of the remedies provided by law or otherwise,
determine that any item which has appeared on the cumulative tax list and duplicate
of taxes provided for in this section for a period of five years is uncollectible,
he shall forthwith certify such determination, together with his reasons therefor,
to the county board of revision and the prosecuting attorney. If such board and the prosecuting attorney determine any such item is uncollectible,
they shall certify such finding to the auditor who shall cause said item to be stricken
from the cumulative tax list and duplicate.
Frequently Asked Questions About Ohio § 5719.06
What does Ohio Revised Code § 5719.06 cover?
Section 5719.06 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 § 5719.06?
A common citation format is "Ohio Revised Code § 5719.06" (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 § 5719.06 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.