Ohio Code § 5705.63
Ohio Code § 5705.63. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5705.63.
The total amount of taxes and penalties collected under section 5705.62 of the Revised Code shall be distributed semiannually, at the same time distribution is made of real
estate and public utility taxes, in the following manner: four per cent shall be
allowed as compensation to the county auditor for his service in assessing the taxes,
and two per cent shall be allowed as compensation to the county treasurer for the
services he renders as a result of the tax levied by this section. Such amounts shall be paid into the county treasury, to the credit of the county's
general fund, on the warrant of the county auditor. The balance of the taxes collected shall be distributed among the taxing districts
of the county in which the property in which the taxable interest is held is located
and paid in the same ratio as real estate and public utility taxes are distributed
for the benefit of the taxing district. The taxes levied and revenues collected under this section shall be in lieu of any
general property tax. Taxes charged on the delinquent lists of the county auditor and county treasurer for
five consecutive years may be removed by the county board of revision in the manner
provided in section 5719.06 of the Revised Code , if the board deems such taxes uncollectible.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5705.63
- 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 § 5705.63?
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 § 5705.63 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 § 5705.63 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Statutes are amended, repealed, and renumbered every session.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.