Ohio Code § 5719.083

Ohio Code § 5719.083. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5719.083.

In making return of the delinquent list of personal property to the county auditor,

the county treasurer shall note on the margin of such list the county and state to

which the delinquent taxpayer has removed, or in which he resides, with the date of

his removal, if such treasurer is able to ascertain such fact. Immediately after the settlement with the auditor, the treasurer shall make and forward

to the treasurer of the county to which a delinquent taxpayer has removed, or in which

he resides, a statement of taxes assessed and not paid, specifying the value of the

property on which levied and the amount levied, plus any penalty and interest thereon,

to which he shall add twenty-five per cent of the tax so levied if such taxpayer left

the county in which the taxes were levied after the time required by section 319.29 of the Revised Code for the auditor to deliver the tax duplicate to the treasurer.  If he left the county previous to such time, the treasurer shall not add the twenty-five

per cent.

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 5719.083
  • 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 § 5719.083?

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 § 5719.083 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 § 5719.083 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Statutes are amended, repealed, and renumbered every session.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.