Ohio § 5731.42
Full text of Ohio Ohio Revised Code § 5731.42, with citation guidance and answers to common questions.
§ 5731.42.
If, after the determination of any tax levied under this chapter, such tax remains
unpaid, the tax commissioner shall notify the attorney general in writing of the nonpayment. The attorney general shall obtain from the tax commissioner a certified copy of
the certificate of determination of the tax. Such certified copy of the certificate of determination of the tax shall be filed
in the office of the clerk of the court of common pleas of the county, and the same
proceedings shall be had with respect thereto as are provided by section 2329.04 of the Revised Code with respect to transcripts of judgments rendered by judges of the county courts,
except that the attorney general shall not be required to pay the costs accruing at
the time of filing the certified copy. The same effect shall be given to such certified copy of the certificate of determination
of the tax for all purposes as is given to such transcripts of judgments of judges
of the county courts filed in like manner. This section does not affect the date of the lien of such taxes on the property
passing, or divest such lien before the payment of such tax in the event of failure
to seek out execution within the period prescribed by section 2329.07 of the Revised Code .
Frequently Asked Questions About Ohio § 5731.42
What does Ohio Revised Code § 5731.42 cover?
Section 5731.42 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 § 5731.42?
A common citation format is "Ohio Revised Code § 5731.42" (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 § 5731.42 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.