Ohio Code § 5719.082
Ohio Code § 5719.082. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5719.082.
If the county treasurer is unable to collect by distress taxes assessed upon a person,
corporation, executor, administrator, guardian, receiver, accounting officer, agent,
or factor, he shall apply to the clerk of the court of common pleas in his county
at any time after the semiannual settlement of the treasurer with the county auditor,
and the clerk shall cause notice to be served upon such corporation, executor, administrator,
guardian, receiver, accounting officer, agent, or factor, requiring him to show cause
why he should not pay such taxes and any penalty and interest thereon. If he fails to show sufficient cause, the court of common pleas, at the term to
which such notice is returnable, shall enter a rule against him for such payment and
the costs of the proceedings, which rule shall have the same force and effect as a
judgment and shall be enforced by attachment or execution or such process as the court
directs.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5719.082
- 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 § 5719.082?
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 § 5719.082 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 § 5719.082 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Statutes are amended, repealed, and renumbered every session.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.