Section 5719.14 - Fiduciary's Lien Upon Property
Ohio Rev. Code § 5719.14
in: Section 5719.14 - Fiduciary's Lien Upon Property
A person against whom taxes are assessed as fiduciary for another person or an estate shall, upon payment of such taxes, have a claim against such person or estate for reimbursement of the taxes paid, with legal interest, and a lien upon all funds and property of such person or estate in his possession or which come into his possession. Such lien may be enforced in any appropriate manner.
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