Ohio Code § 5719.01
Ohio Code § 5719.01. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5719.01.
As used in this Chapter, “ taxes ” means all general taxes levied against personal property pursuant to section 5709.01 of the Revised Code and all taxes levied pursuant to section 5707.04 of the Revised Code . All personal property subject to taxation shall be liable to be seized and sold for
taxes. The personal property of a deceased person in the hands of an executor or administrator
shall be liable for any tax due on it from the decedent. Taxes charged on any tax duplicate, except those upon real estate, shall be a lien
on real property of the person charged therewith from the date of the filing of a
notice of such lien as provided by law.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5719.01
- 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 § 5719.01?
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 § 5719.01 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 § 5719.01 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Statutes are amended, repealed, and renumbered every session.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.