reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5713.12 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.12 | Ascertaining Mortgage Indebtedness.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The county auditor shall ascertain from the owner or his agent the amount of the mortgage indebtedness upon each tract and lot in any district. The blanks necessary for the purpose of this section and sections 5713.02 and 5713.03 of the Revised Code shall be furnished by the auditor and paid for by the board of county commissioners out of the county treasury.
Ohio Rev Code § 5713.13 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.13 | Plat and Record of Tracts of Indefinite Description.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|When an original survey, section, tract, or lot has become divided into such small parcels or fractions so that the description of the several parts thereof is indefinite and doubtful, the county auditor when appraising any such survey, section, tract, or lot, or part thereof, shall cause the said section, or such parts thereof as are necessary, to be accurately platted and laid out into such subdivisions as the different titles to the land therein require, and number the said fractions or subdivisions as fractions or subdivisions of said section, tract, or lot, or part thereof, or the part that is subdivided, and deliver the plat so numbered to the county recorder, who shall accurately record it. After such record has been made, the numbers given to said subdivisions or fractions shall be a sufficient description of land so platted, numbered, and recorded for all purposes of taxation and conveyancing.
Ohio Rev Code § 5713.14 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.14 | County Auditor May Require Production of Title Papers and Surveys.

Effective: October 1, 1953|Latest Legislation:  Senate Bill 361 - 100th General Assembly|When the assessor has neglected to plat and number the divisions, mentioned in section 5713.13 of the Revised Code or the survey, section, tract, lot, or part thereof, is subdivided after the assessement and appraisal thereof, and the county auditor believes it should be platted and numbered for the purpose of a pertinent description thereof upon his duplicate, the auditor may require the owner or occupier of such section, tract, lot, or part thereof, to produce to him at his office the title papers and surveys of the several subdivisions thereof, as well as of the survey, section, tract, lot, or part thereof, subdivided, on a day certain, not longer than thirty nor less than ten days from the date of the notice.
Ohio Rev Code § 5713.15 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.15 | County Auditor May Require Owner to Make Survey - Auditor May Make Survey.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|If the owner or occupier of a subdivided survey, section, tract, lot, or part thereof fails to appear when required, and to produce the title papers, or produces them in such manner that the county auditor cannot plat and number said subdivisions without a survey, the auditor may require such owner or occupier to cause such subdivisions to be surveyed, platted, and numbered within twenty days, and to deliver said survey and plat to the county recorder for record. If such survey and plat is not made and delivered to the recorder within the time required, or the owner or occupier has not appeared when required, the auditor may cause the subdivision of such survey, section, tract, lot, or part thereof, to be surveyed, platted, and numbered by the county engineer and recorded by the recorder. The expense of the survey and record made by the order of the auditor shall be reported to him by the engineer and recorder, and the auditor shall add the expense to the tax on such subdivisions in proportion to the quantity of land in each. The expenses shall be collected as are other taxes against the land, and when collected paid over to the parties entitled thereto on the warrant of the auditor.
Ohio Rev Code § 5713.16 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.16 | Recording of Plat.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|When the title papers are produced to the county auditor, he may plat, allot, and number said subdivisions. The plat made by the auditor shall be recorded upon the records of deeds of the county. After it has been platted and numbered by the auditor, or by the county engineer, it shall be sufficient for all purposes of taxation to enter such subdivisions upon the duplicate by their numbers, as provided by law for separate parcels of land, and such entry shall be a sufficient description of such subdivisions.
Ohio Rev Code § 5713.17 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.17 | Duty to Notify County Auditor of Improvement Costing Over $2,000 - Penalty - Examination of Buildings.

Effective: September 14, 1992|Latest Legislation:  House Bill 643 - 119th General Assembly|To enable the county auditor to determine the value and location of buildings and other improvements, any person, other than a railroad company or a public utility whose real property is valued for taxation by the tax commissioner, that constructs any building or other improvement costing more than two thousand dollars upon any lot or land within a township or municipal corporation not having a system of building registration and inspection shall notify the county auditor of the county within which such land or lot is located that the building or improvement has been completed or is in process of construction. The notice shall be in writing, shall contain an estimate of the cost of the building or improvement, shall describe the lot or land and its ownership in a manner reasonably calculated to allow the county auditor to identify the lot or tract of land on the tax list, and shall be served upon the county auditor not later than sixty days after construction of the building or improvement has commenced.Upon the discovery of a building or improvement that has been constructed but of which the county auditor has not been notified as required by this section, the county auditor shall appraise it and place it upon the tax list and duplicate at its taxable value, together with a penalty equal to fifty per cent of the amount of taxes that would have been charged against the building or improvement from the date of construction to the date of discovery had the county auditor been notified of its construction as required by this section.The county auditor, or his deputy, within reasonable hours, may enter and fully examine all buildings and improvements that are either liable to or exempt from taxation by Title LVII of the Revised Code.
Ohio Rev Code § 5713.18 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.18 | Plats Presented to Auditor for Assessment and Entry.

Effective: November 5, 1965|Latest Legislation:  House Bill 337 - 106th General Assembly|When any person lays out a municipal corporation, any addition thereto, or any subdivision of any lot or tract of land before the plat thereof is recorded, he shall present it to the county auditor, who shall assess and return the taxable valuation of each lot or parcel of land described in such plat in the same manner as other such lots or parcels are valued. Thereupon such lots or parcels shall be entered on the tax list in lieu of the land included therein.
Ohio Rev Code § 5713.19 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.19 | Correction of Clerical Errors.

Effective: May 8, 1996|Latest Legislation:  Senate Bill 158 - 121st General Assembly|A county auditor shall correct any clerical errors, as defined in section 319.35 of the Revised Code, that the auditor discovers concerning the name of the owner, valuation, description, or quantity of any tract or lot contained in the list of real property in the county.
Ohio Rev Code § 5713.20 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.20 | Adding Omitted Property to Tax List.

Effective: June 15, 2004|Latest Legislation:  House Bill 168 - 125th General Assembly|(A) If the county auditor discovers that any building, structure, or tract of land or any lot or part of either, has been omitted from the list of real property, the auditor shall add it to the list, with the name of the owner, and ascertain the taxable value thereof and place it opposite such property. The county auditor shall compute the sum of the simple taxes for the preceding years in which the property was omitted from the list of real property, not exceeding five years, unless in the meantime the property has changed ownership, in which case only the taxes chargeable since the last change of ownership shall be computed. No penalty or interest shall be added to the amount of taxes so computed.The county auditor shall order the county treasurer to correct the duplicate of real property accordingly, and shall certify to the county treasurer the sum of taxes determined by the county auditor under this section to be due on the omitted property. The county treasurer thereupon shall notify the owner by certified mail, return receipt requested, of the sum of taxes due, and inform the owner that the owner may enter into an omitted tax contract with the county treasurer to pay the taxes in installments, or that the owner, if the owner desires, may pay the amount of such taxes into the county treasury.(B) An omitted tax contract entered into under this section for the payment of taxes in installments shall require that the installments be payable at the times and in the amounts specified by the county treasurer in the contract. The owner may request, and the treasurer shall allow, an omitted tax contract providing for payment in installments over no fewer than two years; however, the treasurer shall not permit a contract to provide for payment in installments over more than five years. Each installment payment shall be apportioned among the several funds for which the taxes on the omitted property would have been assessed had the property not been omitted, and shall be applied to the items of taxes charged in the order in which they became due. If an installment payment is not received by the county treasurer when due, or any payment of current taxes is not made when due, the contract becomes void, and the county treasurer shall order payment of the entire outstanding balance of taxes determined to be due under this section in one lump-sum payment.
Ohio Rev Code § 5713.21 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.21 | Correction of Mistakes in Valuing Property - Addition to Duplicate.

Effective: November 5, 1965|Latest Legislation:  House Bill 337 - 106th General Assembly|The county auditor, if he ascertains that a mistake was made in the valuation of an improvement or betterment of real property or that its valuation was omitted, shall return the correct taxable value, after giving notice to the owner or agent thereof of his intention to do so.Additions made by the auditor pursuant to this section shall be listed upon the grand duplicate of the county and placed in the hands of the county treasurer for collection.
Ohio Rev Code § 5713.22 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.22 | Taxation of Forest Lands - Forest Land Defined.

Effective: September 1, 1976|Latest Legislation:  House Bill 972 - 111th General Assembly|As used in sections 5713.22 to 5713.26 of the Revised Code, "forest land" consists of any land bearing a stand of trees which the chief of the division of forestry determines is suitable for classification under such sections.
Ohio Rev Code § 5713.23 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.23 | Taxation of Forest Lands - Rate - Method of Determining Forest Land Subject to Tax.

Effective: July 26, 1991|Latest Legislation:  House Bill 298 - 119th General Assembly|Forest land which the owner thereof declares is devoted exclusively to forestry or timber growing under the rules prescribed under the authority of section 5713.24 of the Revised Code, shall be taxed annually at fifty per cent of the local tax rate upon its value as determined under sections 5701.02 and 5713.04 of the Revised Code.The method of determining forest lands or land bearing forest growth which is subject to this section, and the manner in which an owner of forest lands may declare that such lands are devoted to timber growing shall be prescribed under such rules, but in no case shall areas devoted to forestry be considered subject to this section until the fee established in accordance with section 5713.24 of the Revised Code is paid and such declarations of the owners have been approved and certified by the chief of the division of forestry, and copies of the declarations have been filed by the chief with the county auditor of the county in which such lands are located.
Ohio Rev Code § 5713.24 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.24 | Rules, Forms, Tax Blanks - Application Fee.

Effective: July 1, 1993|Latest Legislation:  House Bill 152 - 120th General Assembly|All rules, forms, and tax blanks that are used in the administration of sections 5713.22 to 5713.26 of the Revised Code shall be prepared by the chief of the division of forestry and become effective when approved by the tax commissioner. The chief also shall determine the amount of a fee, payable to the division of forestry, that shall be submitted with each application seeking a determination of forest lands or land bearing forest growth as provided in section 5713.23 of the Revised Code. The chief shall establish the fee by rule in accordance with Chapter 119. of the Revised Code and each such fee received by him shall be paid into the state treasury to the credit of the state forest fund created by section 1503.05 of the Revised Code.
Ohio Rev Code § 5713.25 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.25 | Withdrawal of Forest Lands From Classification.

Effective: September 1, 1976|Latest Legislation:  House Bill 972 - 111th General Assembly|Forest lands which have been listed for taxation in accordance with section 5713.23 of the Revised Code may be withdrawn from such class upon certification to the chief of the division of forestry of such intention by the owner thereof. The chief shall send a copy of said certification to the county auditor of the county in which such lands are located, who shall thereupon tax such land at the full rate thereafter.
Ohio Rev Code § 5713.26 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.26 | Failure to Conform to Rules - Posting of Notice.

Effective: September 1, 1976|Latest Legislation:  House Bill 972 - 111th General Assembly|Any owner of forest land taxed in accordance with section 5713.23 of the Revised Code who in the opinion of the chief of the division of forestry has not exercised reasonable care in the protection and maintenance of the forest or who has violated the rules of the chief as to the care and management of such lands shall receive notice in writing of such violation from the chief. The owner shall be granted, upon his written application for the same, six months in which to correct said violations, and failure to correct the violations within this period voids his declaration filed with the chief in accordance with such section, and the county auditor shall be notified to tax those lands at the full rate thereafter.Owners of forest land taxed in accordance with such section shall post in prominent locations on the borders of each parcel of said forest and maintain in legible condition at least two metal signs similar to those obtainable from the chief stating the rules applying to said forest.
Ohio Rev Code § 5713.32 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.32 | County Auditor to Notify Applicant When Land Not Devoted Exclusively to Agricultural Use.

Effective: November 2, 2018|Latest Legislation:  House Bill 34 - 132nd General Assembly|(A) Prior to the first Monday in October, the county auditor shall notify each person who filed an application or an amended application under section 5713.31 of the Revised Code and whose land the auditor determines is not land devoted exclusively to agricultural use, of the reason for such determination. The auditor shall send that notice either by certified mail or, if the auditor has record of an internet identifier of record associated with the person, by ordinary mail and by that internet identifier of record. As used in this division, "internet identifier of record" has the same meaning as in section 9.312 of the Revised Code. (B) A complaint against the auditor's determination may be made in the manner prescribed in section 5715.19 of the Revised Code.
Ohio Rev Code § 5713.33 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.33 | Agricultural Land Tax List - Contents of List.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|(A) The county auditor shall make and maintain an "agricultural land tax list," on forms prescribed by the tax commissioner, listing each tract, lot or parcel of land which has been valued for tax purposes as land devoted exclusively to agricultural use under section 5713.31 of the Revised Code, showing:(1) The name of the owner;(2) A description of the land;(3) The current agricultural use value and taxable value of the land as land devoted exclusively to agricultural use, as provided by section 5713.31 of the Revised Code;(4) The true value, and taxable value, of the land as determined in accordance with Section 2, Article XII, of the Ohio Constitution;(5) The dollar amount of real property taxes levied against such land under section 319.30 of the Revised Code for the current tax year;(6) The dollar amount of real property taxes which would have been levied against such land for the current tax year under section 319.30 of the Revised Code if it had been valued for tax purposes in accordance with Section 2, Article XII, of the Ohio Constitution;(7) The dollar difference between the amounts shown in divisions (A)(5) and (6) of this section.(B) Annually, upon determining the sums to be levied upon each tract and lot of real property under section 319.30 of the Revised Code, the county auditor shall enter upon the "agricultural land tax list" for each tract, lot or parcel of land valued under section 5713.31 of the Revised Code for the current tax year the appropriate figures for the current tax year, as required by this section.(C) Annually, the tax commissioner shall make available electronically a report that aggregates, by taxing district, the information described in divisions (A)(3) and (4) of this section for all such land for the preceding tax year. The report shall be compiled in such a manner that the information can be indexed and sorted by county and by school district.
Ohio Rev Code § 5713.35 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.35 | Conversion of Land on Agricultural Land Tax List - Determination of Charges.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|On or before the second Monday in September the county auditor shall examine the agricultural land tax list maintained under section 5713.33 of the Revised Code and determine if there has been a conversion of land devoted exclusively to agricultural use of any tract, lot, or parcel of land on such list.Upon determining there has been a conversion of land devoted exclusively to agricultural use the auditor shall determine the dollar amount of the charge levied against such tract, lot or parcel of land under section 5713.34 of the Revised Code and shall place such amount as a separate item on the tax list for the current tax year to be collected by the county treasurer in the same manner and at the same time as real property taxes levied against such land for the current calendar year are collected. Upon the collection of any charge made under this section and any penalties and interest arising thereon, the auditor, after deducting all fees allowed on the collection of moneys on the tax list and duplicate, shall distribute the full amount thereof among the taxing districts in which the lands against which such amounts have been charged are located in proportion to the per cent of the total real property taxes levied upon such lands in the preceding tax year by each such subdivision. Money distributed to a subdivision under this section shall be allocated among and paid into its various funds in the same proportion that the real property taxes levied during the preceding tax year that are required to be paid into each fund bear to the total real property taxes levied during such year.
Ohio Rev Code § 5713.351 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.351 | Failure to File an Initial or Renewal Application.

Effective: March 27, 2020|Latest Legislation:  House Bill 197 - 133rd General Assembly|If the county auditor has determined under section 5713.35 of the Revised Code that a conversion of land has occurred with respect to any tract, lot, or parcel on the agricultural land tax list because of a failure to file an initial or renewal application, and if the auditor, upon application of the owner and payment by the owner of a twenty-five-dollar fee, finds that the land would be land devoted exclusively to agricultural use for the current year if the board of revision finds the failure arose for good cause, the owner may file a complaint against that determination with the board as provided in section 5715.19 of the Revised Code on the grounds that the tract, lot, or parcel is land devoted exclusively to agricultural use because there was good cause for the owner's failure to file an initial or renewal application. If the board finds that there was such good cause, the application under this section shall be considered an application that was properly filed under section 5713.31 of the Revised Code.
Ohio Rev Code § 5713.36 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.36 | Application for Valuation of Land.

Effective: September 9, 1988|Latest Legislation:  House Bill 618 - 117th General Assembly|On or before the fifteenth of January of each year, the county auditor shall mail to each current owner of land that was valued as land devoted exclusively to agricultural use during the next preceding calendar year, an application for the valuation of such land as land devoted exclusively to an agricultural use for the current calendar year.
Ohio Rev Code § 5713.37 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.37 | Prohibited Act.

Effective: July 26, 1974|Latest Legislation:  Senate Bill 423 - 110th General Assembly|No person shall knowingly give any false information in an application filed under section 5713.31 of the Revised Code.