Ohio Code § 5719.021
Ohio Code § 5719.021. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5719.021.
The office of the county treasurer shall be kept open for the collection of advance
payments of taxes during the entire time that the county auditor is accepting returns
under section 5711.04 of the Revised Code , and for the collection of taxes charged on the general personal or classified tax
duplicate from the time of delivery of the duplicate until the twenty-first day of
September. When any such tax is paid at the office of the county treasurer, the treasurer shall
give a receipt to the person paying it. If any such tax is paid to the treasurer by mail and the person paying it encloses
with the payment an addressed envelope with sufficient postage, the treasurer shall
enclose a receipt for the taxes in such envelope and deposit it in the mail. No receipt given by the treasurer for payments made otherwise than in lawful money
or the notes specified in section 321.13 of the Revised Code shall be valid, unless the moneys represented by such payment are received into the
county treasury or a county depository. The tax receipt given by the treasurer shall be a duplicate of the tax bill.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5719.021
- 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 § 5719.021?
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 § 5719.021 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 § 5719.021 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Statutes are amended, repealed, and renumbered every session.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.