Ohio Code § 5719.087
Ohio Code § 5719.087. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5719.087.
If a person charged with a tax has not sufficient property which the county treasurer
can find to distrain to pay such tax, but has money or credit due or coming due him
from any person within the state, known to the treasurer, or if such taxpayer has
removed from the state or county, and has property, moneys, or credits due or coming
due him in the state, known to the treasurer, in every such case, the treasurer shall
collect such tax and any penalty and interest thereon by distress, attachment, or
other process. He may make affidavit that the residence of such taxpayer is unknown to him, or
that such taxpayer is not a resident of the county where such property is found or
where such debtor resides, or that such taxpayer has not property in the county sufficient
to distrain to pay such tax. Thereupon an attachment, with garnishee process, shall be issued and such proceedings
had, and such judgment rendered for taxes, penalty, interest, and costs as are lawful
in other cases of attachments. If the treasurer serves upon any person indebted to such taxpayer a written notice,
stating the amount of delinquent tax, penalty, and interest due, such debtor may,
after the service of such notice, pay such amount to the treasurer, whose receipt
shall be a full discharge of so much of the indebtedness as equals the amount paid.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5719.087
- 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 § 5719.087?
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 § 5719.087 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 § 5719.087 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Statutes are amended, repealed, and renumbered every session.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.