OH SB172

Amends section 2333.01 to include income tax refunds under section 5747.11 as property subject to judgment collection through court action.

Enacts new section 5747.124 to allow landlords with judgments against tenants for breach of residential rental agreements to bring action in Franklin County Common Pleas Court to recover the tenant's state income tax refund.

Makes landlord rights to tax refunds subordinate to the state's right to apply refunds against other claims listed in sections 5747.12, 5747.121, 5747.122, and 5747.123.

Establishes court orders directing the Tax Commissioner to pay refunds to landlords as continuing orders effective for four years or until the judgment is satisfied, whichever is earlier.

Requires landlords to file a satisfaction of judgment with the court clerk and serve a copy on the Tax Commissioner by certified mail within three days after judgment is satisfied.