# Ohio Rev. Code § 323.05: Claims and certificates nonnegotiable - exception

> Ohio · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OH_T3_C323_S323.05

## Section

- **Citation:** Ohio Rev. Code § 323.05
- **Heading:** Claims and certificates nonnegotiable - exception
- **Jurisdiction:** Ohio
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Ohio Revised Code / Title 3 / Chapter 323 / § 323.05

## Text

October 1, 1953 House Bill 1 - 100th General Assembly The liquidated claims and certificates described in sections 323.01 to 323.04 , inclusive, of the Revised Code, shall be nonnegotiable for the purposes of such sections, except that where the tax is for property owned jointly by a husband and wife or by either of them when the other is the owner of a liquidated claim, such liquidated claim and certificate shall be accepted by the county treasurer in the manner provided by section 323.02 of the Revised Code in payment of taxes levied against the property owned by both or either of them. Such certificates shall only be used when a taxpayer or the husband or wife of such taxpayer holds a liquidated claim of record against the subdivision. The use of such certificates constitutes a reduction of the indebtedness of the subdivision to the taxpayer holding such certificates to the extent of the taxes credited on them. Any certificate issued under section 323.02 of the Revised Code may be used for any of the purposes of sections 323.01 to 323.05 , inclusive, of the Revised Code, and failure of any fiscal officer of any subdivision to give a certificate may be enforced by mandamus. All certificates shall be subject to sections 323.03 and 323.04 of the Revised Code.

## Nearby sections

- [Ohio Rev. Code § 323.01 § 323.01. Collection of taxes definitions](https://www.frixlaw.com/law-library/statutes/STATE_OH_T3_C323_S323.01.md)
- [Ohio Rev. Code § 323.02 § 323.02. Acceptance of claim by county treasurer - certificates - assignment of certificate](https://www.frixlaw.com/law-library/statutes/STATE_OH_T3_C323_S323.02.md)
- [Ohio Rev. Code § 323.03 § 323.03. Certificates to be dated](https://www.frixlaw.com/law-library/statutes/STATE_OH_T3_C323_S323.03.md)
- [Ohio Rev. Code § 323.04 § 323.04. Payment of taxes with liquidated claims](https://www.frixlaw.com/law-library/statutes/STATE_OH_T3_C323_S323.04.md)
- [Ohio Rev. Code § 323.05 § 323.05. Claims and certificates nonnegotiable - exception](https://www.frixlaw.com/law-library/statutes/STATE_OH_T3_C323_S323.05.md)
- [Ohio Rev. Code § 323.06 § 323.06. Payment of special assessments with assessment bonds](https://www.frixlaw.com/law-library/statutes/STATE_OH_T3_C323_S323.06.md)
- [Ohio Rev. Code § 323.07 § 323.07. County treasurer authorized to accept bonds - no cash refunds - distribution](https://www.frixlaw.com/law-library/statutes/STATE_OH_T3_C323_S323.07.md)
- [Ohio Rev. Code § 323.08 § 323.08. Publishing schedule of tax rates and effective rates](https://www.frixlaw.com/law-library/statutes/STATE_OH_T3_C323_S323.08.md)
- [Ohio Rev. Code § 323.09 § 323.09. Office of county treasurer open for collection of taxes](https://www.frixlaw.com/law-library/statutes/STATE_OH_T3_C323_S323.09.md)
- [Ohio Rev. Code § 323.011 § 323.011. Taxes defined for certain sections](https://www.frixlaw.com/law-library/statutes/STATE_OH_T3_C323_S323.011.md)
- [Ohio Rev. Code § 323.11 § 323.11. State's lien for taxes attaches and continues until paid](https://www.frixlaw.com/law-library/statutes/STATE_OH_T3_C323_S323.11.md)
- [Ohio Rev. Code § 323.12 § 323.12. Payment of taxes](https://www.frixlaw.com/law-library/statutes/STATE_OH_T3_C323_S323.12.md)
- [Ohio Rev. Code § 323.13 § 323.13. Tax bill mailed or delivered - failure to receive bill](https://www.frixlaw.com/law-library/statutes/STATE_OH_T3_C323_S323.13.md)
- [Ohio Rev. Code § 323.14 § 323.14. Receipt for payment of taxes - form](https://www.frixlaw.com/law-library/statutes/STATE_OH_T3_C323_S323.14.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OH_T3_C323_S323.05. Check the current official text before relying on it. Not legal advice.