Ohio Code § 5727.53
Ohio Code § 5727.53. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5727.53.
The taxes, fees, and penalties provided by this chapter that are remitted to the tax
commissioner may be recovered by an action brought in the name of the state in the
court of common pleas of Franklin county, or of any county in which such public utility
is doing business, or in which the line of any railroad company is located, and such
court of common pleas shall have jurisdiction of the action regardless of the amount
involved. The attorney general, on request of the tax commissioner, shall institute such action
in the court of common pleas of Franklin county or of any of such counties the commissioner
directs. Sums recovered in any such action shall be paid into the state treasury in the same
manner as the tax.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5727.53
- 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 § 5727.53?
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 § 5727.53 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 § 5727.53 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Statutes are amended, repealed, and renumbered every session.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.