Ohio Code § 2723.05
Ohio Code § 2723.05. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 2723.05.
If, by judgment or final order of any court of competent jurisdiction in this state,
in an action not pending on appeal, it is determined that any tax or assessment or
part thereof was illegal and such judgment or order is not made in time to prevent
the collection or payment of such tax or assessment, then such tax or assessment or
such part thereof as is at the time of such judgment or order unexpended and in the
possession of the officer collecting the same shall be refunded to the person paying
such tax or assessment by the officer having the same in his possession.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 2723.05
- 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 § 2723.05?
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 § 2723.05 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 § 2723.05 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Statutes are amended, repealed, and renumbered every session.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.