Ohio Revised Code
Ohio Rev. Code § 5741.14 (2026)
Procedures relating to assessments
✓ laws through the 2026 session (checked Sept. 2026)
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Effective:
June 30, 1997
Latest Legislation:
House Bill 215 - 122nd General Assembly
The procedures prescribed by sections 5739.13 to 5739.15 of the Revised Code, including those governing the imposition of penalties and interest, apply to assessments made pursuant to sections 5741.11 and 5741.13 of the Revised Code.