Ohio Rev. Code § 2723.04
Current with legislation from 2024 received as of August 15, 2024.
If the plaintiff in an action to enjoin the collection of taxes or assessments admits that a part thereof was legally levied, he first must pay or tender the sum admitted to be due. When an injunction is allowed, bond must be given as in other cases. The injunction shall be a justification of the officers charged with the collection of such taxes or assessments for not collecting them.
R.C. §2723.04