Ohio Rev. Code » Chapter 319
Ohio Revised Code

Ohio Rev. Code § 319.40 (2026)

Omitted taxes shall be charged

✓ current as of May 2026
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Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
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When the county auditor is satisfied that lots or lands on the tax list or duplicate have not been charged with either the county, township, municipal corporation, or school district tax, he shall charge against it all such omitted tax for the preceding years, not exceeding five years, unless in the meantime such lands or lots have changed ownership, in which case only the taxes chargeable since the last change of ownership shall be so charged.
Notes of Decisions
Cited in 2 cases, 1953–2012 · leading case: Sheldon Road Assocs., L.L.C. v. Cuyahoga Cnty. Bd. of Revision, 2012 Ohio 581 (Ohio 2012).
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Sheldon Road Assocs., L.L.C. v. Cuyahoga Cnty. Bd. of Revision, 2012 Ohio 581 (Ohio 2012). “35, “fundamental” and are “subject to *209 correction only by the county board of revision as provided by law.” 2 {¶ 31} R.C. 5713.”
Bernhard v. O'brien, Treas., 126 N.E.2d 349 (Ohio Ct. App. 1953). · cites it 2× “This results from the provisions of Section 2593, General Code (Section 319.40, Revised Code). That section reads as follows: “When the county auditor is satisfied that lots or lands on the tax list or duplicate have not been charged with either the county, township, village,…”
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