(A) Each person charged with taxes shall pay to the county treasurer the full amount of such taxes on or before the thirty-first day of December, or shall pay one-half of the current taxes together with the full amount of any delinquent taxes before such date, and the remaining half on or before the twentieth day of June next ensuing.
When taxes are paid by installments, each payment shall be apportioned among the several funds for which taxes have been assessed.
(B) A tax is paid on or before the dates set forth in this section if the tax payment is received by the county treasurer or if prepayments are applied by the treasurer toward the payment of taxes as provided by section 321.45 of the Revised Code on or before the last day for payment of such tax, or if the tax payment is received after such date in an envelope that was postmarked by the United States postal service on or before the last day for payment of such tax. In the event there is more than one date of postmark on the envelope, the earliest date imprinted by the United States postal service shall be the date of payment. A private meter postmark on an envelope is not a valid postmark for purposes of establishing the date of payment of such tax.
(C) The treasurer may delay the closing of the treasurer's books for any collection period for the purpose of receiving and processing such payments.
Notes of Decisions
Cited in 11
cases (3 in the last 5 years), 1986–2024 · leading case: City of Toledo v. Levin, 117 Ohio St. 3d 373 (Ohio 2008).
City of Toledo v. Levin, 117 Ohio St. 3d 373 (Ohio 2008). “See R.C. 323.12. *376 {¶ 13} Applying its theory, Toledo points out that 2003 was the “collection year” for the “assessment year” 2002, the year for which it sought exemption.”
State ex rel. Perry Twp. Bd. of Trs. v. Husted (Slip Opinion), 2018 Ohio 3830 (Ohio 2018). “See R.C. 323.12 and 5705.03(C). Accordingly, the 2014 levy applied to property in the township in tax years 2014, 2015, 2016, and 2017 and will apply in tax year 2018, with the tax collected in calendar years 2015, 2016, 2017, 2018, and 2019.”
Callison v. Huelsman, 860 N.E.2d 829 (Ohio Ct. App. 2006). “121 provides for penalties if payments are untimely. {¶ 8} Section 4(B), Article IV, of the Ohio Constitution provides that the courts of common pleas shall have “original jurisdiction over all justiciable matters * * * as may be provided by law.”
City of Cleveland v. Limbach, 533 N.E.2d 336 (Ohio 1988). “Since we agree with the commissioner, we affirm the board’s decision.”
Sullivan v. Monument Homes Inc., 2020 Ohio 2846 (Ohio Ct. App. 2020). “" The General Assembly has also enacted R.C. 323.12(A), which requires that "[e]ach person charged with taxes shall pay to the county treasurer the full amount of such taxes on or before the thirty-first day of December.”
Edwards v. Galluzzo, 2024 Ohio 2005 (Ohio Ct. App. 2024). “” R.C. 323.12(A) further requires that “[e]ach person charged with taxes shall pay to the county treasurer the full amount of such taxes or shall pay one-half of the current taxes together with the full amount of any delinquent taxes on or before the thirty-first day of December…”
In re Mansfield Tire & Rubber Co., 96 B.R. 774 (Bankr. N.D. Ohio 1988). · cites it 2ד31 of the Revised Code, no person shall be permitted to pay less than the full amount of taxes charged and payable for all purposes on real estate at the times provided by Section 323.12 and 323.17 of the Revised Code except when the collection of a particular tax is legally…”
Pub. Square Tower One v. Cuyahoga Cnty. Bd. of Revision, 516 N.E.2d 1280 (Ohio Ct. App. 1986). “R.C. 323.12. The most rational interpretation of the statute and the form governing complaints is that “owner” means the owner when the complaint is filed.”
1277 W. Sixth St., L.L.C. v. Cuyahoga Cty. Bd. of Revision, 2023 Ohio 4530 (Ohio Ct. App. 2023). · cites it 4דPursuant to R.C. 323.12(B), real property taxes are considered paid “if the tax payment is received by the county treasurer * * * on or before the last day for payment of such tax, or if the tax payment is received after such date in an envelope that was post marked by the…”
State v. Mosley, 2023 Ohio 1362 (Ohio Ct. App. 2023). “31(B), a first-degree misdemeanor; and obstructing official business in violation of R.C. 323.12 (A)(2) and (F)(1), a second-degree misdemeanor.”
Farkas v. Chicago Title Ins., 594 N.E.2d 1140 (Ohio Ct. App. 1991). “11, the taxes do not become due and payable until, at the earliest, the last day of the year, R.C. 323.12. Thus, according to the plain language in the warranty deed, and in the purchase agreement, Cannon and Fazekas, the purchasers, were responsible for paying the 1989 property…”
— Ohio Rev. Code § 323.12(A) — 3 cases
Callison v. Huelsman, 860 N.E.2d 829 (Ohio Ct. App. 2006). “121 provides for penalties if payments are untimely. {¶ 8} Section 4(B), Article IV, of the Ohio Constitution provides that the courts of common pleas shall have “original jurisdiction over all justiciable matters * * * as may be provided by law.”
Sullivan v. Monument Homes Inc., 2020 Ohio 2846 (Ohio Ct. App. 2020). “" The General Assembly has also enacted R.C. 323.12(A), which requires that "[e]ach person charged with taxes shall pay to the county treasurer the full amount of such taxes on or before the thirty-first day of December.”
Edwards v. Galluzzo, 2024 Ohio 2005 (Ohio Ct. App. 2024). “” R.C. 323.12(A) further requires that “[e]ach person charged with taxes shall pay to the county treasurer the full amount of such taxes or shall pay one-half of the current taxes together with the full amount of any delinquent taxes on or before the thirty-first day of December…”
— Ohio Rev. Code § 323.12(B) — 1 case
1277 W. Sixth St., L.L.C. v. Cuyahoga Cty. Bd. of Revision, 2023 Ohio 4530 (Ohio Ct. App. 2023). “Pursuant to R.C. 323.12(B), real property taxes are considered paid “if the tax payment is received by the county treasurer * * * on or before the last day for payment of such tax, or if the tax payment is received after such date in an envelope that was post marked by the…”
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