Ohio § 5721.27
Full text of Ohio Ohio Revised Code § 5721.27, with citation guidance and answers to common questions.
§ 5721.27.
When any tract of land, or city or town lot is returned delinquent for nonpayment
of taxes or assessments, and placed on the duplicate of the succeeding year, and the
owner or person liable to pay the taxes produces the receipt of the county treasurer
for such taxes and assessments of the preceding year, the county auditor or treasurer
shall not make the deduction from the duplicate, of such taxes, assessments, interest,
and penalty but it shall be chargeable to the treasurer as if such receipt had not
been produced. The treasurer shall receive such receipt in discharge of the tax or assessment for
the year it is returned delinquent, with the penalty; and the auditor shall credit
such treasurer with the amount and shall forthwith collect such taxes.
Frequently Asked Questions About Ohio § 5721.27
What does Ohio Revised Code § 5721.27 cover?
Section 5721.27 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 § 5721.27?
A common citation format is "Ohio Revised Code § 5721.27" (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 § 5721.27 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.