Ohio Code § 5721.27
Ohio Code § 5721.27. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5721.27.
When any tract of land, or city or town lot is returned delinquent for nonpayment
of taxes or assessments, and placed on the duplicate of the succeeding year, and the
owner or person liable to pay the taxes produces the receipt of the county treasurer
for such taxes and assessments of the preceding year, the county auditor or treasurer
shall not make the deduction from the duplicate, of such taxes, assessments, interest,
and penalty but it shall be chargeable to the treasurer as if such receipt had not
been produced. The treasurer shall receive such receipt in discharge of the tax or assessment for
the year it is returned delinquent, with the penalty; and the auditor shall credit
such treasurer with the amount and shall forthwith collect such taxes.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5721.27
- 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 § 5721.27?
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 § 5721.27 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 § 5721.27 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Statutes are amended, repealed, and renumbered every session.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.