# Ohio Rev. Code § 3767.09: Tax shall be imposed against owner of property

> Ohio · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OH_T37_C3767_S3767.09

## Section

- **Citation:** Ohio Rev. Code § 3767.09
- **Heading:** Tax shall be imposed against owner of property
- **Jurisdiction:** Ohio
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Ohio Revised Code / Title 37 / Chapter 3767 / § 3767.09

## Text

October 1, 1953 House Bill 1 - 100th General Assembly When a nuisance is found to exist in any proceeding under sections 3767.01 to 3767.11 , inclusive, of the Revised Code, and the owner or agent of such place whereon the same has been found to exist was not a party to such proceeding, and did not appear therein, the tax of three hundred dollars, imposed under section 3767.08 of the Revised Code, shall, nevertheless, be imposed against the persons served or appearing and against the property as set forth in this section. Before such tax is enforced against such property, the owner or agent thereof shall have appeared therein or shall be served with summons therein, and existing laws, regarding the service of process, shall apply to service in proceedings under sections 3767.01 to 3767.11 , inclusive, of the Revised Code. The person in whose name the real estate affected by the action stands on the books of the county auditor for purposes of taxation is presumed to be the owner thereof, and in case of unknown persons having or claiming any ownership, right, title, or interest in property affected by the action, such may be made parties to the action by designating them in the petition as "all other persons unknown claiming any ownership, right, title, or interest in the property affected by the action." Service thereon may be had by publication in the manner prescribed in sections 2703.14 to 2703.19 , inclusive, of the Revised Code. Any person having or claiming such ownership, right, title, or interest, and any owner or agent in behalf of himself and such owner may make defense thereto and have trial of his rights in the premises by the court; and if said cause has already proceeded to trial or to findings and judgment, the court shall, by order, fix the time and place of such further trial and shall modify, add to, or confirm such findings and judgment. Other parties to said action shall not be affected thereby. Last updated April 14, 2022 at 2:22 PM

## Nearby sections

- [Ohio Rev. Code § 3767.01 § 3767.01. Nuisances - disorderly houses definitions](https://www.frixlaw.com/law-library/statutes/STATE_OH_T37_C3767_S3767.01.md)
- [Ohio Rev. Code § 3767.02 § 3767.02. Nuisance](https://www.frixlaw.com/law-library/statutes/STATE_OH_T37_C3767_S3767.02.md)
- [Ohio Rev. Code § 3767.03 § 3767.03. Abatement of nuisance - bond](https://www.frixlaw.com/law-library/statutes/STATE_OH_T37_C3767_S3767.03.md)
- [Ohio Rev. Code § 3767.04 § 3767.04. Procedure in injunction action](https://www.frixlaw.com/law-library/statutes/STATE_OH_T37_C3767_S3767.04.md)
- [Ohio Rev. Code § 3767.05 § 3767.05. Priority of action - evidence - permanent injunction - abatement orders](https://www.frixlaw.com/law-library/statutes/STATE_OH_T37_C3767_S3767.05.md)
- [Ohio Rev. Code § 3767.06 § 3767.06. Order of abatement to direct removal of personal property and contents - attorney general nuisance abatement fund](https://www.frixlaw.com/law-library/statutes/STATE_OH_T37_C3767_S3767.06.md)
- [Ohio Rev. Code § 3767.07 § 3767.07. Court shall punish offender for violation of injunction or order](https://www.frixlaw.com/law-library/statutes/STATE_OH_T37_C3767_S3767.07.md)
- [Ohio Rev. Code § 3767.08 § 3767.08. Tax when permanent injunction issues - payment](https://www.frixlaw.com/law-library/statutes/STATE_OH_T37_C3767_S3767.08.md)
- [Ohio Rev. Code § 3767.09 § 3767.09. Tax shall be imposed against owner of property](https://www.frixlaw.com/law-library/statutes/STATE_OH_T37_C3767_S3767.09.md)
- [Ohio Rev. Code § 3767.10 § 3767.10. Lease void if building used for lewd purposes](https://www.frixlaw.com/law-library/statutes/STATE_OH_T37_C3767_S3767.10.md)
- [Ohio Rev. Code § 3767.11 § 3767.11. Procedure when nuisance established in criminal proceeding](https://www.frixlaw.com/law-library/statutes/STATE_OH_T37_C3767_S3767.11.md)
- [Ohio Rev. Code § 3767.12 § 3767.12. Habitual resort for thieves, burglars, robbers or persons involved in felonious conduct](https://www.frixlaw.com/law-library/statutes/STATE_OH_T37_C3767_S3767.12.md)
- [Ohio Rev. Code § 3767.13 § 3767.13. Prohibited acts](https://www.frixlaw.com/law-library/statutes/STATE_OH_T37_C3767_S3767.13.md)
- [Ohio Rev. Code § 3767.14 § 3767.14. Prohibition against throwing refuse, oil, or filth into lakes, streams, or drains](https://www.frixlaw.com/law-library/statutes/STATE_OH_T37_C3767_S3767.14.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OH_T37_C3767_S3767.09. Check the current official text before relying on it. Not legal advice.