Ohio Revised Code Title LVII. Taxation § 5739.094

As used in this section, “eligible county” has the same meaning as in division (X) of section 5739.09 of the Revised Code.

When a tax levied pursuant to section 5739.09 of the Revised Code by an eligible county is not paid when due, the eligible county may certify the delinquency, together with any applicable penalties and interest, to the county auditor of the eligible county.  The county auditor shall place the certified amount on the tax list against the property on which the hotel is established.  The amount placed on the tax list shall be a lien on the property and shall be collected in the same manner as property taxes, except that, notwithstanding section 323.15 of the Revised Code, a county treasurer shall accept a payment in such amount when separately tendered as payment for the full amount of such delinquent amounts.  The lien shall be released immediately upon payment in full of the certified amount.  Any amounts collected under this division shall be immediately disbursed to the eligible county and shall be used in the same manner as revenue from the tax that was the basis for the delinquency.