Ohio § 5731.38

§ 5731.38.

No liability for the payment of taxes levied under Chapter 5731. of the Revised Code,

including all interest and penalties thereon, may be determined as to the return required

to be filed under section 5731.21 of the Revised Code , subsequent to three years after such return is filed, and as to the return required

to be filed under section 5731.24 of the Revised Code , subsequent to three years after such return is filed.  Any lien in realty created under Chapter 5731. of the Revised Code shall become

void upon the expiration of ten years after the date of decedent's death. In the event there is litigation pending at the expiration of such three-year period

for the determination or collection of any such tax, including interest or penalties

thereon, the liability for the payment thereof continues until the expiration of one

year after final determination of such litigation.