Ohio § 5739.094
Full text of Ohio Ohio Revised Code § 5739.094, with citation guidance and answers to common questions.
§ 5739.094.
As used in this section, “eligible county” has the same meaning as in division (X) of section 5739.09 of the Revised Code . When a tax levied pursuant to section 5739.09 of the Revised Code by an eligible county is not paid when due, the eligible county may certify the delinquency,
together with any applicable penalties and interest, to the county auditor of the
eligible county. The county auditor shall place the certified amount on the tax list against the
property on which the hotel is established. The amount placed on the tax list shall be a lien on the property and shall be collected
in the same manner as property taxes, except that, notwithstanding section 323.15 of the Revised Code , a county treasurer shall accept a payment in such amount when separately tendered
as payment for the full amount of such delinquent amounts. The lien shall be released immediately upon payment in full of the certified amount. Any amounts collected under this division shall be immediately disbursed to the
eligible county and shall be used in the same manner as revenue from the tax that
was the basis for the delinquency.
Frequently Asked Questions About Ohio § 5739.094
What does Ohio Revised Code § 5739.094 cover?
Section 5739.094 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 § 5739.094?
A common citation format is "Ohio Revised Code § 5739.094" (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 § 5739.094 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.