reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5715.22 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.22 | Credit and Repayment of Overpaid Taxes.

Effective: July 26, 1974|Latest Legislation:  Senate Bill 423 - 110th General Assembly|If upon consideration of any complaint against the valuation or assessment of real property filed under section 5715.19 of the Revised Code, or any appeal from the determination on such complaint, it is found that the amount of taxes, assessments, or recoupment charges paid for the year to which the complaint relates was in excess of the amount due, then, whether or not the payment of said taxes, assessments, or charges was made under protest or duress, the county auditor shall, within thirty days after the certification to him of the final action upon such complaint or appeal, credit the amount of such overpayment upon the amount of any taxes, assessments, or charges then due from the person having made such overpayment, and at the next or any succeeding settlement the amount of any such credit shall be deducted from the amounts of any taxes, assessments, or charges distributable to the county or any taxing unit therein which has received the benefit of the taxes, assessments, or charges previously overpaid, in proportion to the benefits previously received. If after such credit has been made, there remains any balance of such overpayment, or if there are no taxes, assessments, or charges due from such person, upon application of the person overpaying such taxes the auditor shall forthwith draw a warrant on the county treasurer in favor of the person who has made such overpayment for the amount of such balance. The treasurer shall pay such warrant from the general revenue fund of the county. If there is insufficient money in said general revenue fund to make such payment, the treasurer shall pay such warrant out of any undivided tax funds thereafter received by him for distribution to any county or any taxing unit therein which has received the benefit of the taxes, assessments, or charges overpaid, in proportion to the benefits previously received, and the amount paid from the undivided tax funds shall be deducted from the money otherwise distributable to such county or other taxing unit of the county at the next or any succeeding settlement. At the next or any succeeding settlement after the refunding of such taxes, assessments, or charges, the treasurer shall reimburse the general revenue fund of the county for any payment made from such fund by deducting the amount of such payment from the money otherwise distributable to the county or other taxing unit in the county which has received the benefit of the taxes, assessments, or charges overpaid, in proportion to the benefits previously received.
Ohio Rev Code § 5715.23 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.23 | Abstract of Real Property Transmitted to Tax Commissioner.

Effective: September 29, 2011|Latest Legislation:  House Bill 153 - 129th General Assembly|Annually, immediately after the county board of revision has acted upon the assessments for the current year as required under section 5715.16 of the Revised Code and the county auditor has given notice by advertisement in a newspaper of general circulation in the county that the valuations have been revised and are open for public inspection as provided in section 5715.17 of the Revised Code, each auditor shall make out and transmit to the tax commissioner an abstract of the real property of each taxing district in the auditor's county, in which the auditor shall set forth the aggregate amount and valuation of each class of real property in such county and in each taxing district therein as it appears on the auditor's tax list or the statements and returns on file in the auditor's office and an abstract of the current year's true value of land valued for such year under section 5713.31 of the Revised Code as it appears in the current year's agricultural land tax list.
Ohio Rev Code § 5715.25 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.25 | Statement to County Auditor of Change in Aggregate Value.

Effective: September 27, 1983|Latest Legislation:  House Bill 260 - 115th General Assembly|If the tax commissioner increases or decreases the aggregate value of the real property or any class thereof on the tax list or agricultural land tax list in any taxing district or subdivision of the state under section 5715.24 of the Revised Code, he shall transmit to each county auditor a statement which specifies the amount or per cent to be added to or deducted from the valuation of such property or class thereof in each taxing district or subdivision in his county.
Ohio Rev Code § 5715.251 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.251 | Appeal of Determination of Change in Abstract of Real Property.

Effective: October 16, 2009|Latest Legislation:  House Bill 1 - 128th General Assembly|The county auditor may appeal to the board of tax appeals any determination of change in the abstract of real property of a taxing district in the auditor's county that is made by the tax commissioner under section 5715.24 of the Revised Code. The appeal shall be taken within thirty days after receipt of the statement by the county auditor of the commissioner's determination by the filing by the county auditor of a notice of appeal with the board and the commissioner. Such notice of appeal shall set forth the determination of the commissioner appealed from and the errors therein complained of. Proof of the filing of such notice with the commissioner shall be filed with the board. The board shall have exclusive jurisdiction of the appeal. In all such appeals the commissioner shall be made appellee. Unless waived, notice of the appeal shall be served upon the commissioner by certified mail. The prosecuting attorney shall represent the county auditor in such an appeal.The commissioner, upon written demand filed by the county auditor, shall within thirty days after the filing of such demand file with the board a certified transcript of the record of the commissioner's proceedings pertaining to the determination complained of and the evidence the commissioner considered in making such determination.If upon hearing and consideration of such record and evidence the board decides that the determination appealed from is reasonable and lawful, it shall affirm the same, but if the board decides that such determination is unreasonable or unlawful, the board shall reverse and vacate the determination or modify it and enter final order in accordance with such modification.The secretary of the board shall send the order of the board to the county auditor and to the commissioner, and they shall take such action in connection therewith as is required to give effect to the order of the board. At the request of the county auditor, the board of tax appeal's order shall be sent by certified mail at the county auditor's expense.
Ohio Rev Code § 5715.271 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.271 | Burden of Proof of Entitlement to Exemption on Property Owner.

Effective: October 17, 1985|Latest Legislation:  House Bill 321 - 116th General Assembly|In any consideration concerning the exemption from taxation of any property, the burden of proof shall be placed on the property owner to show that the property is entitled to exemption. The fact that property has previously been granted an exemption is not evidence that it is entitled to continued exemption.
Ohio Rev Code § 5715.28 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.28 | Decisions by Department of Taxation Shall Be Binding.

Effective: September 27, 1983|Latest Legislation:  House Bill 260 - 115th General Assembly|The tax commissioner shall decide all questions that arise as to the construction of any statute affecting the assessment, levy, or collection of real property taxes, in accordance with the advice and opinion of the attorney general. Such opinion and the rules, orders, and instructions of the commissioner prescribed and issued in conformity therewith shall be binding upon all officers, who shall observe such rules and obey such orders and instructions, unless the same are reversed, annulled, or modified by a court of competent jurisdiction.
Ohio Rev Code § 5715.29 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.29 | Rules, Orders and Instructions of Tax Commissioner.

Effective: September 27, 1983|Latest Legislation:  House Bill 260 - 115th General Assembly|The tax commissioner shall prescribe such general and uniform rules and issue such orders and instructions, not inconsistent with law, as he deems necessary, as to the exercise of the powers and the discharge of the duties of all officers which relate to the assessment of property and the levy and collection of taxes. The commissioner shall cause the rules prescribed by him to be observed, the orders and instructions issued by him to be obeyed, and the forms prescribed by him to be observed and used.
Ohio Rev Code § 5715.30 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.30 | Tax Commissioner Shall Furnish Forms.

Effective: April 5, 2001|Latest Legislation:  House Bill 595 - 123rd General Assembly|The tax commissioner shall prescribe for and furnish to all county boards of revision, county auditors, and county treasurers blank forms for all oaths of office, statements, returns, reports, tax lists and duplicates, abstracts, records of proceedings, complaints, notices of appeal, tax bills, receipts, and all other documents, files, and records authorized or required by any law which relates to the assessment, levy, or collection of taxes or the reduction of taxes or by any rules, orders, or instructions of the commissioner. The commissioner shall prescribe a form for tax lists and duplicates to insure proper administration of sections 319.301, 319.302, and 323.151 to 323.159 of the Revised Code. The commissioner shall prescribe and furnish blank forms of records and papers for all proceedings and official actions authorized or required by any law which relates to the assessment, levy, or collection of taxes or by any rules, orders, or instruction of the commissioner. Auditors, treasurers, all other officers, and all persons required to list property for taxation shall use true copies of such blank forms.
Ohio Rev Code § 5715.31 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.31 | Power of Tax Commissioner to Compel Obedience to Orders.

Effective: September 27, 1983|Latest Legislation:  House Bill 260 - 115th General Assembly|To enforce his rules, orders, and instructions and compel the observance and use of the forms prescribed by him, the tax commissioner may institute or cause to be instituted any civil or criminal proceedings provided by law as a punishment for the failure to obey any lawful requirement or order made by the commissioner or as a means of preventing the violation or disobedience of such orders or compelling their enforcement. All such provisions of law shall be deemed to apply to the enforcement of the rules, orders, and instructions of the commissioner prescribed or issued under section 5715.29 of the Revised Code.
Ohio Rev Code § 5715.32 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.32 | Power to Require Conferences.

Effective: September 27, 1983|Latest Legislation:  House Bill 260 - 115th General Assembly|The tax commissioner may require county auditors, assessors, and members of county boards of revision to meet and confer with other county auditors, assessors, members of county boards of revision, or with the commissioner on any matter relating to the assessment and valuation of property for taxation at such times and places as are prescribed by the commissioner.
Ohio Rev Code § 5715.33 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.33 | Sexennial Reappraisal - Reassessment of Improperly Assessed Property.

Effective: September 27, 1983|Latest Legislation:  House Bill 260 - 115th General Assembly|The tax commissioner shall order a reappraisal of all real property in each county once in each six-year period. The commissioner may order the commencement of any sexennial reappraisal in sufficient time for the county auditor to complete the reappraisal as required by section 5713.01 of the Revised Code. The commissioner may order a reassessment of the real property or any class thereof in any taxing district or subdivision thereof in the third calendar year following the year in which a sexennial reappraisal is completed if in his opinion such property has been unequally or improperly assessed, so that all classes of property in such district shall be assessed in compliance with law.
Ohio Rev Code § 5715.34 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.34 | Duty of County Auditor to Make Reassessment.

Effective: January 1, 1986|Latest Legislation:  House Bill 201 - 116th General Assembly|(A) When a reassessment of all real property, or any class of property, situated in the county, township, municipal corporation, or other taxing district is ordered by the tax commissioner, the county auditor, within sixty days of the receipt of such order, shall commence the reassessment in the manner provided by law and by rules prescribed and issued by the commissioner.(B) If a county auditor determines to reassess all real property situated in the county prior to the time he is ordered to do so in compliance with section 5713.01 of the Revised Code and division (A) of this section, certifies to the tax commissioner that he has sufficient moneys available to do so, and requests the commissioner to order the reassessment at a date earlier than would otherwise be required, the commissioner shall issue an order to the auditor to do so. The auditor shall commence the reassessment in the manner provided by law and by rules adopted by the commissioner, within sixty days after receiving the order.(C) If the county auditor refuses, neglects, or fails to commence a reassessment within sixty days after receiving such order, or refuses, neglects, or fails to complete the reassessment within the time limit prescribed and set forth in such order, the tax commissioner shall withhold from such county its share in the distribution of state revenue to local government pursuant to section 5747.50 of the Revised Code and shall direct the department of education to withhold therefrom its share in the distribution of state revenue to school districts pursuant to Title XXXIII of the Revised Code. The commissioner shall withhold the distribution of such funds until such county auditor has complied with all the provisions of this section, and the department shall withhold the distribution of such funds until the commissioner has notified the department that such auditor has complied with all of the provisions of this section.
Ohio Rev Code § 5715.35 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.35 | Compilation, Publication, and Distribution of Tax Laws by Tax Commissioner.

Effective: July 22, 1994|Latest Legislation:  House Bill 715 - 120th General Assembly|The tax commissioner shall, as changes in the law require, compile the laws relating to the assessment of property for taxation and the levy and collection of taxes, with such annotations, instructions, and references to court decisions concerning the same as the commissioner deems proper. The commissioner shall cause a sufficient number of copies of the same to be distributed to county auditors and such other public officers or employees as the commissioner deems proper. A charge shall be made for copies distributed other than as provided in this section, but such charge shall not exceed the total cost of the copies distributed. Money realized from the sale of such copies shall be placed in the general revenue fund.
Ohio Rev Code § 5715.37 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.37 | Tax Commissioner to Appear in Court Cases Involving Valuations.

Effective: September 27, 1983|Latest Legislation:  House Bill 260 - 115th General Assembly|To protect the public interests, the tax commissioner may appear and upon his application be heard in any court or tribunal in any proceeding involving the appraisal, valuation, or equalization of real property for the purpose of taxation, or the assessment or collection of taxes. The clerk of any court of record shall immediately transmit to the commissioner by certified mail a copy of the petition filed in any such action, and charge the fee therefor in the costs.
Ohio Rev Code § 5715.38 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.38 | Proceedings to Remedy Improper Administration.

Effective: September 27, 1983|Latest Legislation:  House Bill 260 - 115th General Assembly|The tax commissioner may institute proceedings to remedy improper or negligent administration of the real property taxation laws.
Ohio Rev Code § 5715.40 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.40 | Department of Taxation May Assign Duties to Auditors.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|County auditors, assistant assessors, and county boards of revision shall perform the duties relating to the assessment of property for taxation or the levy or collection of taxes which the department of taxation directs.
Ohio Rev Code § 5715.41 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.41 | Right of Assessment Official to Examine Public Record - Exception - Exhibition of Authority.

Effective: February 14, 1967|Latest Legislation:  House Bill 2 - 107th General Assembly|Each county auditor, assistant assessor, member of a county board of revision, and each expert, clerk, or employee of a board may, at all reasonable times, examine and make memorandums free of charge from any records, books, papers, documents, statements, or accounts of record or on file in any public office of any county, township, municipal corporation, school district, or special taxing district, and the officers thereof shall furnish information of any matters of record or on file in their respective offices, as is required by such auditor or member of a board. The department of taxation, or any person employed by the department for that purpose, shall have like powers, and in addition thereto may examine and make memorandums from any records, books, papers, documents, statements or accounts of record or on file in any office or department of the state, and all public officers, including officers of the state, shall furnish to the department information of any matters of record or on file in their respective offices, as is required by the department.Any expert, clerk, or employee of an auditor, county board of revision, or the department shall exhibit the written order of the auditor, board, or department before being entitled to make such examination.This section does not authorize the department, any of its agents or employees, any auditor, or any county board of revision to examine the accounts or records of any banking or financial institution which is subject to official inspection under the laws of the state or of the United States, nor to demand or receive any list of depositors, stock depositors, members, or others who transact business with such institutions.
Ohio Rev Code § 5715.42 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.42 | Notice to Tax Commissioner of Discovery of Taxable Property.

Effective: September 27, 1983|Latest Legislation:  House Bill 260 - 115th General Assembly|If any county auditor or county board of revision discovers the existence of any taxable property subject to be listed and assessed for taxation in another county, such auditor or board shall notify the tax commissioner and shall transmit to him by mail all the information they have concerning such property.
Ohio Rev Code § 5715.43 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.43 | Notice to Prosecuting Attorney of Violation of Laws.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The department of taxation, county auditors, and county boards of revision shall notify the prosecuting attorney of the proper county of any willful violation by persons, firms, partnerships, associations, or corporations of the laws relating to the assessment of property for taxation for which a penalty, either civil or criminal, is provided by law.
Ohio Rev Code § 5715.44 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.44 | Prosecuting Attorney Is Legal Adviser in Matters of Taxation.

Effective: September 27, 1983|Latest Legislation:  House Bill 260 - 115th General Assembly|The prosecuting attorney shall be the legal adviser of the county auditor in all matters relating to property taxation and shall prosecute and defend all actions and proceedings in any court in connection therewith to which the auditor or the county board of revision is a party, and in all respects act as the attorney of the auditor or the board. The prosecuting attorney shall, upon the request of the auditor or board, appear in any investigation or examination which either of them may make in such matters and examine the witnesses and aid the auditor or board in any other manner in such investigation or examination. The attorney general, on the request of the tax commissioner, shall assist the prosecuting attorney in the performance of any duties required of him by this section.
Ohio Rev Code § 5715.441 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.441 | Powers and Duties With Respect to Recoupment Charge.

Effective: September 27, 1983|Latest Legislation:  House Bill 260 - 115th General Assembly|(A) The powers and duties of the tax commissioner, county auditors, treasurers, and prosecuting attorneys contained in sections 5715.27 to 5715.44 of the Revised Code apply to and shall be exercised and performed with respect to the recoupment charge imposed under sections 5713.33 to 5713.35 of the Revised Code.(B) As used in sections 5715.17 to 5715.22 and 5715.45 to 5715.50 of the Revised Code, "assessment" and "valuation" include the determination of any value used in calculating the amount of any recoupment charge levied under sections 5713.33 to 5713.35 of the Revised Code.
Ohio Rev Code § 5715.45 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.45 | Prohibition Against Failure to Perform Duties Imposed by Law.

Effective: July 1, 1985|Latest Legislation:  House Bill 201 - 116th General Assembly|No county auditor, county treasurer, or officer of the department of taxation shall fail to perform any duty imposed upon such officer by law with reference to the assessment, collection, settlement, or distribution of personal or classified property taxes on or before the date specified by law for the performance thereof.