Ohio § 5721.46
Full text of Ohio Ohio Revised Code § 5721.46, with citation guidance and answers to common questions.
§ 5721.46.
If the county treasurer, by means of the remedies provided by law or otherwise, determines
that delinquent lands containing or producing minerals or any rights to minerals,
as separately listed and taxed from the fee of the soil pursuant to sections 5713.04 , 5713.05 , and 5713.06 of the Revised Code , have appeared on the delinquent land list and duplicate for five years and that
taxes charged against those minerals or rights to minerals have become uncollectible,
the county treasurer shall certify that determination, together with the reasons for
the determination, to the county board of revision and the prosecuting attorney. If the board of revision and the prosecuting attorney determine that the taxes are
uncollectible, the board of revision and the prosecuting attorney shall certify their
finding to the county auditor, who shall cause the taxes to be stricken from the general
tax list and duplicate of real and public utility property and from the delinquent
tax list and duplicate.
Frequently Asked Questions About Ohio § 5721.46
What does Ohio Revised Code § 5721.46 cover?
Section 5721.46 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 § 5721.46?
A common citation format is "Ohio Revised Code § 5721.46" (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 § 5721.46 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.