Ohio § 5719.087
Full text of Ohio Ohio Revised Code § 5719.087, with citation guidance and answers to common questions.
§ 5719.087.
If a person charged with a tax has not sufficient property which the county treasurer
can find to distrain to pay such tax, but has money or credit due or coming due him
from any person within the state, known to the treasurer, or if such taxpayer has
removed from the state or county, and has property, moneys, or credits due or coming
due him in the state, known to the treasurer, in every such case, the treasurer shall
collect such tax and any penalty and interest thereon by distress, attachment, or
other process. He may make affidavit that the residence of such taxpayer is unknown to him, or
that such taxpayer is not a resident of the county where such property is found or
where such debtor resides, or that such taxpayer has not property in the county sufficient
to distrain to pay such tax. Thereupon an attachment, with garnishee process, shall be issued and such proceedings
had, and such judgment rendered for taxes, penalty, interest, and costs as are lawful
in other cases of attachments. If the treasurer serves upon any person indebted to such taxpayer a written notice,
stating the amount of delinquent tax, penalty, and interest due, such debtor may,
after the service of such notice, pay such amount to the treasurer, whose receipt
shall be a full discharge of so much of the indebtedness as equals the amount paid.
Frequently Asked Questions About Ohio § 5719.087
What does Ohio Revised Code § 5719.087 cover?
Section 5719.087 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 § 5719.087?
A common citation format is "Ohio Revised Code § 5719.087" (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 § 5719.087 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.