# Ohio Rev. Code § 323.09: Office of county treasurer open for collection of taxes

> Ohio · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OH_T3_C323_S323.09

## Section

- **Citation:** Ohio Rev. Code § 323.09
- **Heading:** Office of county treasurer open for collection of taxes
- **Jurisdiction:** Ohio
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Ohio Revised Code / Title 3 / Chapter 323 / § 323.09

## Text

September 21, 1982 House Bill 379 - 114th General Assembly The office of the county treasurer shall be kept open for the collection of taxes from the time of delivery of the duplicate to the treasurer until the twentieth day of June, except during such time as it may be necessary to close the office for the purpose of the February settlement of such taxes.

## 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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OH_T3_C323_S323.09. Check the current official text before relying on it. Not legal advice.