reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5715.46 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.46 | Prohibition Against Neglect of Duty or Fraudulent Assessment.

Effective: November 5, 1965|Latest Legislation:  House Bill 337 - 106th General Assembly|No county auditor, member of a county board of revision, or expert, clerk, or other employee of such auditor or board shall refuse or knowingly neglect to perform any duty enjoined on him by law, or consent to or connive at any evasion of Title LVII of the Revised Code, by which property required to be assessed is unlawfully exempted, or the valuation thereof is entered at other than its taxable value.
Ohio Rev Code § 5715.48 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.48 | Prohibition Against Fraudulent Valuation.

Effective: November 5, 1965|Latest Legislation:  House Bill 337 - 106th General Assembly|No county auditor, member of a county board of revision, deputy county auditor, or expert, clerk, or employee of such board, shall willfully and fraudulently value any real property for taxation except at its taxable value as provided by law.
Ohio Rev Code § 5715.49 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.49 | Prohibition Against Former or Present Official Divulging Information.

Effective: October 29, 2018|Latest Legislation:  House Bill 18 - 132nd General Assembly|(A) Except as provided in division (B) or (C) of this section, no former or present county auditor or member of a county board of revision shall divulge, except in the performance of official duties or upon the order of the department of taxation, or when called upon to testify in any court or proceeding, any information acquired in the exercise of the powers vested by the laws relating to taxation, or while claiming to exercise any such powers, as to the transactions, property, or business of any person, company, firm, corporation, association, or partnership. Whoever violates this section shall thereafter be disqualified from acting in any official capacity in connection with the assessment or collection of taxes or recoupment charges.(B) Division (A) of this section does not prohibit a county auditor from divulging the name and business address of a vendor, a vendor's license number, or information regarding the active or inactive status of a vendor's license issued by the county auditor pursuant to section 5739.17 of the Revised Code. (C) Division (A) of this section does not prohibit a county auditor from divulging to the executive director of a convention and visitors' bureau operating in the county the tax return information of a hotel subject to a lodging tax levied by the county pursuant to section 5739.09 of the Revised Code.
Ohio Rev Code § 5715.50 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.50 | Prohibition Against Former or Present Employee Divulging Information.

Effective: October 29, 2018|Latest Legislation:  House Bill 18 - 132nd General Assembly|(A) Except as provided in division (B) of this section, no former or present expert, clerk, or employee of a county auditor, county board of revision, or the tax commissioner, and no former or present deputy, assistant, or agent of the tax commissioner shall divulge, except in the performance of official duties or in any report to the county auditor, the county board of revision, or the tax commissioner, or when called upon to testify in any court or proceeding, any information acquired in the exercise of the powers vested therein by any law, or while claiming to exercise such powers, as to the transactions, property, or business of any person, company, firm, corporation, association, or partnership. Whoever violates this section shall thereafter be disqualified from acting in any official capacity in connection with the assessment or collection of taxes or recoupment charges. (B) Division (A) of this section does not prohibit the divulgence of:(1) The name and address of the statutory agent in this state and the names of officers and directors of any corporation; (2) The name and business address of a vendor, vendor's license number, or information regarding the active or inactive status of a vendor's license issued by the county auditor pursuant to section 5739.17 of the Revised Code ; (3) The tax return information of a hotel subject to a lodging tax levied by the county pursuant to section 5739.09 of the Revised Code when that information is provided to the executive director of a convention and visitors' bureau operating in the county.
Ohio Rev Code § 5715.51 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.51 | Prohibition Against Political Activity by Certain Officials.

Effective: September 27, 1983|Latest Legislation:  House Bill 260 - 115th General Assembly|No assistant, expert, clerk, or other employee of a county board of revision or the department of taxation shall hold any position on or under any committee of a political party, or subscribe or pay any money or other thing of value to any person or organization for the purpose of promoting, defeating, or otherwise influencing any legislation, or circulate any intitiative or referendum petition. Whoever violates this section shall be removed from his office or employment.
Ohio Rev Code § 5715.70 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.70 | Release of Lien on Real Property Situated in County.

Effective: May 6, 2005|Latest Legislation:  House Bill 16 - 126th General Assembly|(A) A county board of revision may release a lien imposed on real property situated within the county if all the following apply:(1) The lien has been in existence for at least five years.(2) The lien is for a debt resulting from the cost of environmental cleanup of the property paid from state or local government funds.(3) The amount of the lien is equal to or greater than twelve times the fair market value of the property.(4) The board determines the debt is uncollectible.(B) The board shall reduce a release given pursuant to this section to writing and the county treasurer shall sign and deliver it to the owner of the property.
Ohio Rev Code § 5715.701 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.701 | Discharge of Lien by County Recorder - Recording of Release.

Effective: January 30, 2014|Latest Legislation:  House Bill 72 - 130th General Assembly|The county recorder shall discharge a lien described in section 5715.70 of the Revised Code when the release described in that section is presented to the county recorder. In addition to the discharge on the records by the county recorder, the release shall be recorded in the official records kept by the county recorder. The county recorder is entitled to the fees for such recording as provided by section 317.32 of the Revised Code for recording deeds.
Ohio Rev Code § 5715.99 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.99 | Penalty.

Effective: July 1, 1996|Latest Legislation:  Senate Bill 2 - 121st General Assembly|(A) Whoever violates section 5715.45 of the Revised Code shall be fined not more than five dollars for each day that elapses between the date specified by law for performance and the date when the duty is actually performed.(B) Whoever violates section 5715.46 of the Revised Code shall be fined not less than one hundred nor more than one thousand dollars.(C) Whoever violates section 5715.48 of the Revised Code shall be fined not less than two hundred nor more than one thousand dollars.(D) Whoever violates section 5715.49 or 5715.50 of the Revised Code shall be fined not less than fifty nor more than one thousand dollars.(E) Whoever violates section 5715.51 of the Revised Code shall be fined not more than one hundred dollars.
Ohio Rev Code § 5717.031 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5717 | Appeals|Section 5717.031 | Motions.

Effective: October 11, 2013|Latest Legislation:  House Bill 138 - 130th General Assembly|The board of tax appeals may consider and decide motions, including, but not limited to, motions in limine, before the board makes a decision on any matter.
Ohio Rev Code § 5717.05 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5717 | Appeals|Section 5717.05 | Appeal From Decision of County Board of Revision to Court of Common Pleas - Notice - Transcript - Judgment.

Effective: March 17, 1989|Latest Legislation:  House Bill 934 - 117th General Assembly|As an alternative to the appeal provided for in section 5717.01 of the Revised Code, an appeal from the decision of a county board of revision may be taken directly to the court of common pleas of the county by the person in whose name the property is listed or sought to be listed for taxation. The appeal shall be taken by the filing of a notice of appeal with the court and with the board within thirty days after notice of the decision of the board is mailed as provided in section 5715.20 of the Revised Code. The county auditor and all parties to the proceeding before the board, other than the appellant filing the appeal in the court, shall be made appellees, and notice of the appeal shall be served upon them by certified mail unless waived. The prosecuting attorney shall represent the auditor in the appeal.When the appeal has been perfected by the filing of notice of appeal as required by this section, and an appeal from the same decision of the county board of revision is filed under section 5717.01 of the Revised Code with the board of tax appeals, the forum in which the first notice of appeal is filed shall have exclusive jurisdiction over the appeal.Within thirty days after notice of appeal to the court has been filed with the county board of revision, the board shall certify to the court a transcript of the record of the proceedings of said board pertaining to the original complaint and all evidence offered in connection with that complaint.The court may hear the appeal on the record and the evidence thus submitted, or it may hear and consider additional evidence. It shall determine the taxable value of the property whose valuation or assessment for taxation by the county board of revision is complained of, or if the complaint and appeal is against a discriminatory valuation, shall determine a valuation that shall correct the discrimination, and the court shall determine the liability of the property for assessment for taxation, if that question is in issue, and shall certify its judgment to the auditor, who shall correct the tax list and duplicate as required by the judgment.In correcting a discriminatory valuation, the court shall increase or decrease the value of the property whose valuation or assessment by the county board of revision is complained of by a per cent or amount that will cause the property to be listed and valued for taxation by an equal and uniform rule.Any party to the appeal may appeal from the judgment of the court on the questions of law as in other cases.
Ohio Rev Code § 5717.06 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5717 | Appeals|Section 5717.06 | Liability for Taxes Shall Relate Back.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|In case of the institution of an appeal under sections 5717.01 to 5717.04 of the Revised Code, liability for taxes upon the property in question and for nonpayment of taxes within the time required by law shall relate back to the date of the original valuation or determination, and liability for taxes and for any penalty and interest for nonpayment thereof within the time required by law shall be based upon the valuation as finally determined.
Ohio Rev Code § 5719.01 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.01 | Attaching of Lien for Taxes.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|As used in this Chapter, "taxes" means all general taxes levied against personal property pursuant to section 5709.01 of the Revised Code and all taxes levied pursuant to section 5707.04 of the Revised Code.All personal property subject to taxation shall be liable to be seized and sold for taxes. The personal property of a deceased person in the hands of an executor or administrator shall be liable for any tax due on it from the decedent.Taxes charged on any tax duplicate, except those upon real estate, shall be a lien on real property of the person charged therewith from the date of the filing of a notice of such lien as provided by law.
Ohio Rev Code § 5719.021 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.021 | Treasurer's Office Open to Collect Taxes.

Effective: July 2, 1984|Latest Legislation:  House Bill 379 - 115th General Assembly|The office of the county treasurer shall be kept open for the collection of advance payments of taxes during the entire time that the county auditor is accepting returns under section 5711.04 of the Revised Code, and for the collection of taxes charged on the general personal or classified tax duplicate from the time of delivery of the duplicate until the twenty-first day of September.When any such tax is paid at the office of the county treasurer, the treasurer shall give a receipt to the person paying it. If any such tax is paid to the treasurer by mail and the person paying it encloses with the payment an addressed envelope with sufficient postage, the treasurer shall enclose a receipt for the taxes in such envelope and deposit it in the mail. No receipt given by the treasurer for payments made otherwise than in lawful money or the notes specified in section 321.13 of the Revised Code shall be valid, unless the moneys represented by such payment are received into the county treasury or a county depository.The tax receipt given by the treasurer shall be a duplicate of the tax bill.
Ohio Rev Code § 5719.03 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.03 | Credit of Advance Payment of Taxes - Payment Date - Late Payment Penalty - Partial Payments.

Effective: October 27, 2000|Latest Legislation:  House Bill 493 - 123rd General Assembly|(A) The county auditor shall preserve all receipts showing the advance payment of taxes. At the time of making up the general personal and the classified tax list and duplicate, the auditor shall enter thereon opposite the name of each person charged with taxes the amount of the advance payment made, as a credit against the amount of taxes charged thereon against such person.(B) Each person charged with taxes on a general personal property or a classified property tax duplicate shall pay the full amount of such taxes, less the amount of advance payment credited on the duplicate, on or before the twentieth day of September, or a day as extended pursuant to section 5719.031 of the Revised Code.(C) A tax is paid on or before the dates set forth in this section if the tax payment is received by the county treasurer on or before the last day for payment of such tax, or is received after such date in an envelope that was postmarked by the United States postal service on or before the last day for payment of such tax. In the event there is more than one date of postmark on the envelope, the earliest date imprinted by the United States postal service shall be the date of payment. A private meter postmark on an envelope is not a valid postmark for purposes of establishing the date of payment of such tax.(D) When an installment of taxes is not paid within the time prescribed by this section, or within the time so prescribed as extended pursuant to section 5719.031 of the Revised Code, a penalty of ten per cent of the amount due and unpaid shall accrue when the county treasurer closes the treasurer's office for business on the last day so prescribed, but if the taxes are paid within ten days subsequent to the last day prescribed, the treasurer shall waive the collection of, and the auditor shall remit one-half of, the penalty.(E) A county treasurer may accept partial payments of taxes. Any overpayment shall be refunded by the treasurer in the manner most convenient to the treasurer. When the amount tendered and accepted is less than the amount due, the unpaid balance shall be treated as other unpaid taxes and, except when the unpaid amount is the penalty, the treasurer shall notify the taxpayer of such deficiency.If the taxpayer files with the payment of taxes a copy of an application to the county auditor for remission of penalty, or the payment is received within ten days after the last day the taxes may be paid without penalty, the county treasurer shall accept a partial payment in which the only unpaid amount is the penalty for late payment.
Ohio Rev Code § 5719.031 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.031 | Delay in Delivery of General Personal or Classified Property Tax Duplicate.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|When, because of an emergency as defined in section 323.17 of the Revised Code or because of a delay in delivery of the preliminary assessment certificates pursuant to section 5711.25 of the Revised Code the county auditor determines that the general personal or classified property tax duplicate cannot be delivered to the county treasurer by the time fixed by section 319.29 or 319.34 of the Revised Code, such delivery may be delayed for up to thirty days. Upon making said determination, the auditor shall, by written notice, inform the treasurer of the fact and of the cause of such delay and of the day upon which such delivery will be made. Upon issuance of said notice the time for payment of the taxes charged on the duplicate shall be extended for the same period of time after the time fixed for payment by division (B) of section 5719.03 of the Revised Code.Immediately after delivery to the treasurer of the general personal and classified property tax duplicates as prescribed in sections 319.29 and 319.34 of the Revised Code or this section, the treasurer shall prepare and mail a tax bill to each person in whose name property has been listed and assessed on either duplicate. Such tax bill shall be mailed at least twenty days prior to the last day prescribed by law for payment of any portion of such taxes without penalty.
Ohio Rev Code § 5719.042 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.042 | Successful Contractors to Submit Sworn Statement of No Tax Liability.

Effective: September 8, 2016|Latest Legislation:  House Bill 166 - 131st General Assembly|After the award by a taxing district of any contract let by competitive bid and prior to the time the contract is entered into, the person making a bid shall submit to the district's fiscal officer a statement affirmed under oath that the person with whom the contract is to be made was not charged at the time the bid was submitted with any delinquent personal property taxes on the general tax list of personal property of any county in which the taxing district has territory or that such person was charged with delinquent personal property taxes on any such tax list, in which case the statement shall also set forth the amount of such due and unpaid delinquent taxes and any due and unpaid penalties and interest thereon.If the statement indicates that the taxpayer was charged with any such taxes, all of the following apply:(A) The fiscal officer shall transmit a copy of the statement to the county treasurer within thirty days of the date it is submitted.(B) A copy of that statement shall be incorporated into the contract.(C) No payment shall be made with respect to any contract to which this section applies unless that statement has been incorporated as required under division (B) of this section.
Ohio Rev Code § 5719.05 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.05 | Collection of Taxes.

Effective: March 31, 2003|Latest Legislation:  House Bill 198 - 124th General Assembly|The county treasurer shall forthwith collect the taxes and penalty on the duplicate delivered to the treasurer by the auditor pursuant to section 5719.04 of the Revised Code and any interest thereon by any of the means provided by law.In addition to any other means provided by law, the treasurer may, after finding that the treasurer is unable to collect the full amount of delinquent taxes, interest, and penalties charged against an entry on the cumulative delinquent tax duplicate in a single payment, enter into a written delinquent tax contract, with the person so charged, for payment of the full amount in installments. The terms of the delinquent tax contract shall include the amount payable and the due date of each installment including the final payment date, which shall be not more than five years after the date of the first payment. The treasurer shall enter upon the margin of the duplicate a notation indicating that the agreement for installment payment has been undertaken. A receipt shall be issued for each payment, and the payment shall be credited on the duplicate on the date paid. Each payment shall be apportioned among the several taxing districts in the same proportion that the amount of taxes levied by each district against the entry in the preceding tax year bears to the taxes levied by all such districts against the entry in the preceding tax year. The payment shall be apportioned among the taxing district's various funds for which the taxes were levied. When a payment is not tendered as agreed upon, the delinquent tax contract may be declared void by the treasurer, and the treasurer may proceed to collect the unpaid balance by any means provided by law. The treasurer may permit a new agreement to be undertaken, under the same terms and conditions, but there shall be no requirement that the treasurer do so.
Ohio Rev Code § 5719.051 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5719 | Personal Property Tax Collection|Section 5719.051 | Employment of Collectors.

Effective: June 15, 2004|Latest Legislation:  House Bill 168 - 125th General Assembly|If the board of county commissioners deems it necessary, it may authorize the county treasurer to employ collectors to collect the taxes mentioned in section 5719.05 of the Revised Code or part thereof, and fix the compensation of such collectors, and provide for the reasonable and necessary expenses of such collectors in the pursuit of their duties, which shall be paid out of the county treasury. All such compensation and expenses shall be apportioned ratably by the county auditor among all the funds entitled to share in the distribution of the taxes.