Ohio Tax Liens: Ohio Laws

Personal Income Tax

Employers to file return and pay withholding. Responsible individual in a business entity may be held personally liable in cases where the entity withheld taxes, but did not pay over the sales or employee income taxes to the Department of Taxation.

School District Income Tax

Liability of employer or taxpayer for failure to file return or collect or remit tax.

This law starts the process of notifying a taxpayer that a tax is due and payable.

To challenge the assessment an Ohio taxpayer must file a Petition for Reassessment with the Ohio Tax Commissioner, by registered mail, within 60 days after receiving the notice of a proposed Ohio tax assessment. The form for Petition for Reassessment is the first link in the Forms box of this guide

After an assessment becomes final, if any portion of the assessment remains unpaid, including accrued interest, a certified copy of the tax commissioner's entry making the assessment final may be filed in the office of the clerk of the court of common pleas in the county in which the employer's, taxpayer's, or qualifying entity's place of business is located or the county in which the party assessed resides.
Immediately upon the filing of the entry, the clerk shall enter a judgment against the party assessed in the amount shown on the entry. The judgment shall be filed by the clerk in one of two loose-leaf books, one entitled "special judgments for state and school district income taxes," and the other entitled "special judgments for qualifying entity taxes." The judgment shall have the same effect as other judgments. Execution shall issue upon the judgment upon the request of the tax commissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment.

The attorney general shall cancel or cause to be canceled an unsatisfied claim on the date that is forty years after the date the claim is certified, unless the attorney general has adopted a rule under division (F)(5) of this section shortening this time frame with respect to a subset of claims.

This chapter governs the whole procedure for filing and executing on judgment liens.

This is statute that the Ohio Attorney General's office uses to file the tax lien in common pleas court.

Attorney General's Office need only refile a tax lien every 15 years in Common Pleas Court to keep the lien operative against the tax debtor. A lien must be canceled after 40 years, per Oh. Rev. Code Sec. 131.02.

Official Department of Taxation form. File with the Ohio Tax Commissioner, by registered mail, within 60 days after receiving the notice of a proposed Ohio tax assessment.

Explains how to file a satisfaction of judgment lien with the Franklin County Clerk's Office.

Addresses and phone numbers for the Equifax, Experian and Trans Union.

The Franklin County Clerk of Courts Office is not associated in any manner with any credit reporting agency. If you have questions regarding the information appearing on your credit report, please contact one of the credit reporting companies.

Washington Post 3/8/17 In a little-known policy shift, the three national credit bureaus — Equifax, Experian and TransUnion — plan to stop collecting and reporting substantial amounts of civil judgment and tax lien information on public records affecting millions of American consumers starting July 1.

Consumer Financial Protection Bureau 2/22/18

Has forms for the online filing of an appeal of an adverse tax decision.

Addresses and phone numbers for the 88 Ohio County Clerks of Court.

Unannotated version of the Ohio statutes.

Meyers Roman Law Firm

Ohio Dept. of Taxation