Ohio Code § 5731.30
Ohio Code § 5731.30. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5731.30.
The tax commissioner, the person required to file the return, or any interested party
may file exceptions in writing to the tax commissioner's final determination of taxes,
with the probate court of the county. Exceptions shall be filed within sixty days from the receipt of the certificate
of determination issued by the tax commissioner, stating the grounds upon which such
exceptions are taken. The court shall, by order, fix a time, not less than ten days thereafter, for the
hearing of such exceptions, and shall give such notice of that hearing as it considers
necessary, provided, that a copy of such notice and of such exceptions shall be forthwith
mailed to the tax commissioner. Upon the hearing of such exceptions, the court may make a just and proper order. No costs shall be allowed by the court on such exceptions. In a like manner, exceptions may be filed to the disallowance or partial disallowance
of any claim for refund of taxes filed pursuant to section 5731.28 of the Revised Code . Upon redetermination of taxes pursuant to this section, if no appeal is taken from
the redetermination, the tax commissioner shall issue his certificate of determination
of taxes reflecting the corrected determination in the same manner as is provided
in section 5731.27 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5731.30
- 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 § 5731.30?
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 § 5731.30 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 § 5731.30 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Statutes are amended, repealed, and renumbered every session.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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