Ohio Code § 5719.08
Ohio Code § 5719.08. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5719.08.
When taxes stand charged against a person and are not paid within the time prescribed
by law for their payment, the county treasurer, in addition to any other remedy provided
by law for the collection of taxes, shall enforce the collection of the taxes by a
civil action in the name of the treasurer against the person for the recovery of the
unpaid taxes. If the proper parties are before the court, it shall be sufficient for the treasurer
to allege in his complaint that the taxes stand charged upon the duplicate of the
county against the person, that they are due and unpaid, and that the person is indebted
in the amount appearing to be due on the duplicate, and the treasurer need not set
forth any further special matter relating thereto. The tax duplicate shall be prima-facie evidence on the trial of the action of the
amount and validity of the taxes appearing due and unpaid on the duplicate and of
the nonpayment of the taxes, without setting forth in the complaint any further special
matter relating to the taxes. If it is found on the trial of the action that the person is indebted to the state,
judgment shall be rendered in favor of the treasurer prosecuting the action, as in
other cases. The judgment debtor shall not be entitled to the benefit of the laws for stay of
execution or the exemption of property from levy or sale on execution in the enforcement
of the judgment.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5719.08
- 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 § 5719.08?
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 § 5719.08 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 § 5719.08 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.