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.