Ohio Code § 5719.06
Ohio Code § 5719.06. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5719.06.
The county auditor's delinquent tax list and the county treasurer's delinquent tax
duplicate provided for in section 5719.04 of the Revised Code shall be cumulatively kept so that the amount of delinquent taxes and penalties charged
against each person may be shown on the latest delinquent list and duplicate. Whenever the treasurer shall, by means of the remedies provided by law or otherwise,
determine that any item which has appeared on the cumulative tax list and duplicate
of taxes provided for in this section for a period of five years is uncollectible,
he shall forthwith certify such determination, together with his reasons therefor,
to the county board of revision and the prosecuting attorney. If such board and the prosecuting attorney determine any such item is uncollectible,
they shall certify such finding to the auditor who shall cause said item to be stricken
from the cumulative tax list and duplicate.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5719.06
- 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 § 5719.06?
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 § 5719.06 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 § 5719.06 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Statutes are amended, repealed, and renumbered every session.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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