Collection of Unpaid Taxes.
Columbus City Codes § 375.11
in effect375.11 - Collection of Unpaid Taxes.
(a) All taxes imposed by this chapter, shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable.
(b) The Auditor is authorized, in addition to other duties of the office, to cause civil law suits to be filed to collect delinquent taxes due and owing the City by virtue of the provisions of this chapter. The Auditor is authorized to waive penalties, compromise tax liability and the right to accept waiver of applicable statutes of limitations.
(Ord. No. 3378-2018, § 1, 12-10-2018)
Source: City of Columbus, City Codes and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/oh/columbus/codes/code_of_ordinances?nodeId=TIT3FITACO_CH375ADTA_375.11COUNTAFetched: 10/27/2026
