Ohio Code § 5731.42
Ohio Code § 5731.42. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5731.42.
If, after the determination of any tax levied under this chapter, such tax remains
unpaid, the tax commissioner shall notify the attorney general in writing of the nonpayment. The attorney general shall obtain from the tax commissioner a certified copy of
the certificate of determination of the tax. Such certified copy of the certificate of determination of the tax shall be filed
in the office of the clerk of the court of common pleas of the county, and the same
proceedings shall be had with respect thereto as are provided by section 2329.04 of the Revised Code with respect to transcripts of judgments rendered by judges of the county courts,
except that the attorney general shall not be required to pay the costs accruing at
the time of filing the certified copy. The same effect shall be given to such certified copy of the certificate of determination
of the tax for all purposes as is given to such transcripts of judgments of judges
of the county courts filed in like manner. This section does not affect the date of the lien of such taxes on the property
passing, or divest such lien before the payment of such tax in the event of failure
to seek out execution within the period prescribed by section 2329.07 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5731.42
- 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 § 5731.42?
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 § 5731.42 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 § 5731.42 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Statutes are amended, repealed, and renumbered every session.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.