Skip to main content
It looks like you're using Internet Explorer 11 or older. This website works best with modern browsers such as the latest versions of Chrome, Firefox, Safari, and Edge. If you continue with this browser, you may see unexpected results.

Tax Law Research : Federal and Ohio: Ohio Income Tax

Ohio income tax law encompasses both personal income tax and taxes that employers must collect from employees.The Ohio income tax is normally self-assessed by the taxpayers. However, if the tax is not paid or if a deficiency in tax is found, the Commissioner is authorized to make assessments. If the employer or taxpayer is assessed, than the Commissioner can file a tax lien in the common pleas court and collect it like any other judgment. The process of challenging the assessment and satisfying the tax lien if the challenge fails, is described in the Franklin County Law Library Ohio Tax Liens libguide.