Escrow & Title

In Ohio, property taxes collected by the county become a lien on the property on:

AJanuary 1 of the year they are levied✓ Correct
BThe date the tax bill is mailed
CThe date the property transfers to a new owner
DThe date they become delinquent

Explanation

In Ohio, real property taxes become a lien on the first day of January of the year in which they are levied, even before the tax bills are sent out.

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