Ohio § 5719.08
Full text of Ohio Ohio Revised Code § 5719.08, with citation guidance and answers to common questions.
§ 5719.08.
When taxes stand charged against a person and are not paid within the time prescribed
by law for their payment, the county treasurer, in addition to any other remedy provided
by law for the collection of taxes, shall enforce the collection of the taxes by a
civil action in the name of the treasurer against the person for the recovery of the
unpaid taxes. If the proper parties are before the court, it shall be sufficient for the treasurer
to allege in his complaint that the taxes stand charged upon the duplicate of the
county against the person, that they are due and unpaid, and that the person is indebted
in the amount appearing to be due on the duplicate, and the treasurer need not set
forth any further special matter relating thereto. The tax duplicate shall be prima-facie evidence on the trial of the action of the
amount and validity of the taxes appearing due and unpaid on the duplicate and of
the nonpayment of the taxes, without setting forth in the complaint any further special
matter relating to the taxes. If it is found on the trial of the action that the person is indebted to the state,
judgment shall be rendered in favor of the treasurer prosecuting the action, as in
other cases. The judgment debtor shall not be entitled to the benefit of the laws for stay of
execution or the exemption of property from levy or sale on execution in the enforcement
of the judgment.
Frequently Asked Questions About Ohio § 5719.08
What does Ohio Revised Code § 5719.08 cover?
Section 5719.08 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 § 5719.08?
A common citation format is "Ohio Revised Code § 5719.08" (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 § 5719.08 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.