Ohio Rev. Code § 323.04
Current with legislation from 2024 received as of May 9, 2024.
A taxpayer may, subject to sections 323.01 to 323.05, inclusive, of the Revised Code, use in the payment of his taxes any liquidated claim which such taxpayer, or the husband or wife of such taxpayer, has against any subdivision which is to derive benefit from the tax collection.
R.C. §323.04