Ohio Rev. Code § 5715.45
Current with legislation from 2024 received as of August 15, 2024.
No county auditor, county treasurer, or officer of the department of taxation shall fail to perform any duty imposed upon such officer by law with reference to the assessment, collection, settlement, or distribution of personal or classified property taxes on or before the date specified by law for the performance thereof.
R.C. §5715.45