Ohio Code § 2723.03
Ohio Code § 2723.03. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 2723.03.
Actions to enjoin the collection of taxes and assessments must be brought against
the officer whose duty it is to collect them. Actions to recover taxes and assessments must be brought against the officer who
made the collection, or if he is dead, against his personal representative. When they were not collected on the county duplicate, each corporation or board
which is entitled to share in the revenue so collected must be joined in the action. If a plaintiff in an action to recover taxes or assessments, or both, alleges and
proves that he or the corporation or deceased person whose estate he represents, at
the time of paying such taxes or assessments, filed a written protest as to the portion
sought to be recovered, specifying the nature of his claim as to the illegality thereof,
together with notice of his intention to sue under sections 2723.01 to 2723.05, inclusive, of the Revised Code , such action shall not be dismissed on the ground that the taxes or assessments,
sought to be recovered, were voluntarily paid.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 2723.03
- 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 § 2723.03?
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 § 2723.03 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 § 2723.03 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Statutes are amended, repealed, and renumbered every session.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.