Ohio Code § 5721.021

Ohio Code § 5721.021. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5721.021.

If the board of county commissioners serving a county with a population of at least

two hundred thousand deems it necessary, it may, with the consent of the prosecuting

attorney, authorize the county treasurer to employ collectors to collect the delinquent

taxes on the list mentioned in section 5721.011 of the Revised Code , or part thereof, and fix the compensation of such collectors, and provide for the

reasonable and necessary expenses of such collectors in the pursuit of their duties,

which shall be paid out of the county treasury.  All such compensation and expenses shall be apportioned ratably by the county auditor

among all the funds entitled to share in the distribution of the taxes.  As used in this section, “delinquent taxes” has the same meaning as under division (E) of section 323.01 of the Revised Code .

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

At a glance

  • Citation: Ohio Revised Code § 5721.021
  • Jurisdiction: Ohio
  • Code: Ohio Revised Code
  • Text: transcribed from the official source (verify below)

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Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:

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Common questions

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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 § 5721.021 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 § 5721.021 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Statutes are amended, repealed, and renumbered every session.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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