Ohio § 5731.30
Full text of Ohio Ohio Revised Code § 5731.30, with citation guidance and answers to common questions.
§ 5731.30.
The tax commissioner, the person required to file the return, or any interested party
may file exceptions in writing to the tax commissioner's final determination of taxes,
with the probate court of the county. Exceptions shall be filed within sixty days from the receipt of the certificate
of determination issued by the tax commissioner, stating the grounds upon which such
exceptions are taken. The court shall, by order, fix a time, not less than ten days thereafter, for the
hearing of such exceptions, and shall give such notice of that hearing as it considers
necessary, provided, that a copy of such notice and of such exceptions shall be forthwith
mailed to the tax commissioner. Upon the hearing of such exceptions, the court may make a just and proper order. No costs shall be allowed by the court on such exceptions. In a like manner, exceptions may be filed to the disallowance or partial disallowance
of any claim for refund of taxes filed pursuant to section 5731.28 of the Revised Code . Upon redetermination of taxes pursuant to this section, if no appeal is taken from
the redetermination, the tax commissioner shall issue his certificate of determination
of taxes reflecting the corrected determination in the same manner as is provided
in section 5731.27 of the Revised Code .
Frequently Asked Questions About Ohio § 5731.30
What does Ohio Revised Code § 5731.30 cover?
Section 5731.30 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 § 5731.30?
A common citation format is "Ohio Revised Code § 5731.30" (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 § 5731.30 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.