The bill amends section 5747.12 of the Revised Code and enacts a new section, 5747.124, to allow the garnishment of income tax refunds for the payment of certain delinquent court costs and fees. Specifically, it adds a provision that permits the application of refundable tax amounts to satisfy debts related to delinquent court costs and fees that have been certified to the tax commissioner. The bill also clarifies that "delinquent court costs and fees" refer to amounts owed to various courts in Ohio that have been due and unpaid for at least one year.

Additionally, the new section outlines the process for court clerks or mayors to certify delinquent amounts to the tax commissioner, including the requirement to report when these amounts have been partially or fully paid from sources other than the tax commissioner. The existing section 5747.12 is repealed, streamlining the process for addressing these debts through tax refunds.

Statutes affected:
As Introduced: 5747.12