2117.18 Personal property taxes, penalties, and interest. - Ohio Statutes

2117.18 Personal property taxes, penalties, and interest.

Taxes, penalties, and interest placed on a duplicate or added by the county auditor or the tax commissioner because of a failure to make a return or because of a false or incomplete return for taxation shall be a debt of a decedent and have the same priority and be paid as other taxes. Such taxes, penalties, and interest shall be collectible out of the property of the estate either before or after distribution, by any means provided for collecting other taxes. No distribution or payment of inferior debts or claims shall defeat such collection; but no such tax, penalty, or interest can be added before notice to the executor or administrator, and before an opportunity is given him to be heard. All taxes omitted by the deceased must be charged on the tax lists and duplicate in his name.

In all such additions to the personal tax lists and duplicate, each succeeding tax year shall be considered as beginning at the time of the completion of the annual settlement of the duplicate for the previous year with the county treasurer.

Effective Date: 09-21-1982