Ohio § 5721.23
Full text of Ohio Ohio Revised Code § 5721.23, with citation guidance and answers to common questions.
§ 5721.23.
The tax commissioner shall administer this chapter. If any act or proceeding required by such sections is not done or instituted within
the time limited by such sections, the tax commissioner shall cause such act to be
done or such proceeding instituted in the name of the officer whose duty it is to
perform such act or to institute such proceeding, and the acts and proceedings of
the tax commissioner in such behalf shall be considered valid and effectual to the
same extent as if done or instituted within the time limited in such sections and
by the officer required to perform such act or institute such proceeding. The attorney general shall, on the written request of the tax commissioner, institute
and prosecute any such proceedings. All expenses incurred by the tax commissioner under this section in a county shall
be borne by the county. Such expenses shall be certified and paid, and the proceeds of such payments shall
be used in the manner provided by such sections.
Frequently Asked Questions About Ohio § 5721.23
What does Ohio Revised Code § 5721.23 cover?
Section 5721.23 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 § 5721.23?
A common citation format is "Ohio Revised Code § 5721.23" (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 § 5721.23 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.