Ohio Code § 5719.031
Ohio Code § 5719.031. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5719.031.
When, because of an emergency as defined in section 323.17 of the Revised Code or because of a delay in delivery of the preliminary assessment certificates pursuant
to section 5711.25 of the Revised Code the county auditor determines that the general personal or classified property tax
duplicate cannot be delivered to the county treasurer by the time fixed by section 319.29 or 319.34 of the Revised Code , such delivery may be delayed for up to thirty days. Upon making said determination, the auditor shall, by written notice, inform the
treasurer of the fact and of the cause of such delay and of the day upon which such
delivery will be made. Upon issuance of said notice the time for payment of the taxes charged on the duplicate
shall be extended for the same period of time after the time fixed for payment by division (B) of section 5719.03 of the Revised Code . Immediately after delivery to the treasurer of the general personal and classified
property tax duplicates as prescribed in sections 319.29 and 319.34 of the Revised Code or this section, the treasurer shall prepare and mail a tax bill to each person in
whose name property has been listed and assessed on either duplicate. Such tax bill shall be mailed at least twenty days prior to the last day prescribed
by law for payment of any portion of such taxes without penalty.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5719.031
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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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 § 5719.031?
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 § 5719.031 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 § 5719.031 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.
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