Ohio Code § 2117.18
Ohio Code § 2117.18. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 2117.18.
Taxes, penalties, and interest placed on a duplicate or added by the county auditor
or the tax commissioner because of a failure to make a return or because of a false
or incomplete return for taxation shall be a debt of a decedent and have the same
priority and be paid as other taxes. Those taxes, penalties, and interest shall be collectible out of the property of
the estate either before or after distribution, by any means provided for collecting
other taxes. No distribution or payment of inferior debts or claims shall defeat that collection,
but the tax, penalty, or interest shall not be added before notice to the executor
or administrator, and before an opportunity is given to the executor or administrator
to be heard. All taxes omitted by the deceased shall be charged on the tax lists and duplicate
in the deceased's name. In all additions to the personal tax lists and duplicate under this section, each
succeeding tax year shall be considered as beginning at the time of the completion
of the annual settlement of the duplicate for the previous year with the county treasurer.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 2117.18
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 2117.18?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 2117.18 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 2117.18 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.