reglab/statecodes huggingface dataset:
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.03 | Payment of Compensation and Expenses.

Effective:
May 8, 1996
Latest Legislation:
Senate Bill 158 - 121st General Assembly
The compensation of the experts, clerks, and other employees of the county boards of revision shall be paid monthly upon the certificate of the county auditor or board. The contingent expenses of the auditor and board, including postage and express charges, their actual and necessary traveling expenses, and those of their deputies, experts, clerks, or employees on official business outside of the county, when required by orders issued by the department of taxation, shall be allowed and paid as are other claims against the county. The compensation and expenses may be paid from the real estate assessment fund pursuant to section 325.31 of the Revised Code.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.04 | Office Hours - Conditions of Employment.

Effective:
September 27, 1983
Latest Legislation:
House Bill 260 - 115th General Assembly
County boards of revision shall, during the time fixed for their sessions, keep their offices open during the business hours on each business day, and their experts, clerks, and other employees shall devote their entire time to their respective duties during their term of office or period of service or employment; provided that boards may, with the approval of the tax commissioner, employ experts, clerks, or other employees with the understanding that such employed persons shall devote only a part of their entire time to their respective employments.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.05 | Offices, Equipment, and Supplies.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
The board of county commissioners shall furnish to the county board of revision and its experts, clerks, and employees suitable office rooms at the county seat, and shall furnish the county auditor for his own office and the county board of revision all maps, plats, stationery, blank forms, books, supplies, furniture, and other equipment necessary for the proper discharge of their duties and the preservation of their books, records, and files. The maps, plats, stationery, blank forms, and other supplies and equipment used by the auditor shall, so far as practicable, be used also by the county board of revision.
Last updated November 8, 2021 at 4:47 PM
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.06 | Number of Experts - Compensation - Civil Service.

Effective:
September 27, 1983
Latest Legislation:
House Bill 260 - 115th General Assembly
Each county board of revision shall appoint the number of experts, clerks, and employees that is prescribed for it by the tax commissioner. Such experts, clerks, and employees shall hold their employment for the time that is prescribed by the commissioner. The compensation of such experts, clerks, and employees shall be fixed by the board of county commissioners.
No expert, assistant, clerk, employee, or assistant assessor shall be subject to any civil service law or regulation.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.07 | Public Inspection of Documents Relating to Assessments.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
All files, statements, returns, reports, papers, or documents of any kind relating to the assessment of real property which are in the office of a county auditor or county board of revision or in the official custody or possession of such officer or board shall be open to public inspection.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.08 | Minutes of Meetings - Preservation of Minutes and Evidence.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
The county board of revision shall take full minutes of all evidence given before the board, and it may cause the same to be taken in shorthand and extended in typewritten form. The secretary of the board shall preserve in his office separate records of all minutes and documentary evidence offered on each complaint.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.09 | Organization of County Board of Revision - Meetings - Record.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
Each county board of revision shall organize annually on the second Monday in January by the election of a chairman for the ensuing year. The county auditor shall be the secretary of the board. He shall call the board together as often as necessary during any year, keep an accurate record of the proceedings of the board in a book kept for the purpose, and perform such other duties as are incidental to the position.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.10 | Valuation of Real Property - County Board of Revision May Summon and Examine Persons as to Property.

Effective:
October 1, 1953
Latest Legislation:
Senate Bill 361 - 100th General Assembly
The county board of revision shall be governed by the laws concerning the valuation of real property and shall make no change of any valuation except in accordance with such laws.
The board may call persons before it and examine them under oath as to their own or another's real property to be placed on the tax list and duplicate for taxation, or the value thereof. If a person notified to appear before the board refuses or neglects to appear at the time required, or appearing, refuses to be sworn or answer any question put to him by the board or by its order, the chairman of the board shall make a complaint thereof in writing to the probate judge of the county, who shall proceed against such person in the same manner as provided in section 5711.37 of the Revised Code.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.11 | Duty of County Board of Revision to Hear Complaints.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
The county board of revision shall hear complaints relating to the valuation or assessment of real property as the same appears upon the tax duplicate of the then current year. The board shall investigate all such complaints and may increase or decrease any such valuation or correct any assessment complained of, or it may order a reassessment by the original assessing officer.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.12 | Duty to Give Notice Before Increasing Valuation - Service.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
The county board of revision shall not increase any valuation without giving notice to the person in whose name the property affected thereby is listed and affording him an opportunity to be heard. Such notice shall describe the real property, the tax value of which is to be acted upon, by the description thereof as carried on the tax list of the current year, and shall state the name in which it is listed; such notice shall be served by delivering a copy thereof to the person interested, by leaving a copy at the usual place of residence or business of such person, or by sending the same by registered letter mailed to the address of such person. If no such place of residence or business is found in the county, then such copies shall be delivered or mailed to the agent in charge of such property. If no such agent is found in the county, such notice shall be served by an advertisement thereof inserted once in a newspaper of general circulation in the county in which the property is situated. Notices to the respective persons interested in different properties may be united in one advertisement under the same general heading. Notices served in accordance with this section shall be sufficient.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.13 | Application for Decrease in Valuation; Electronic Complaint and Application.

Effective:
March 27, 2020
Latest Legislation:
House Bill 197 - 133rd General Assembly
(A) Except as provided in division (B) of this section, the county board of revision shall not decrease any valuation unless a party affected thereby or who is authorized to file a complaint under section 5715.19 of the Revised Code makes and files with the board a written application therefor, verified by oath and signature, showing the facts upon which it is claimed such decrease should be made.
(B) The county board of revision may authorize a policy for the filing of an electronic complaint under section 5715.19 of the Revised Code and the filing of an electronic application therefor under this section, subject to the approval of the tax commissioner. An electronic complaint need not be sworn to, but shall contain an electronic verification and shall be subscribed to by the person filing the complaint: "I declare under penalties of perjury that this complaint has been examined by me and to the best of my knowledge and belief is true, correct, and complete."
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.14 | Action Certified to Auditor - Correction of Tax Lists.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
The county board of revision shall certify its action to the county auditor, who shall correct the tax list and duplicate according to the deductions and additions ordered by the board in the manner provided by law for making corrections thereof. If the tax duplicate has been delivered to the county treasurer, the auditor shall certify such corrections to the treasurer, who shall enter such corrections on his tax duplicate.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.15 | Omissions or Incorrect Valuation Reported to County Auditor - Corrections.

Effective:
November 5, 1965
Latest Legislation:
House Bill 337 - 106th General Assembly
When the county board of revision discovers that any taxable land, building, structure, improvement, minerals, or mineral rights have escaped taxation or been listed for taxation at less than their taxable value in a current year or in any year during the five years next preceding, the board may investigate the same and report to the county auditor all the facts and information in its possession which relate to the same. The auditor shall make the inquiries and corrections which he is authorized and required by law to make in other cases in which real property has escaped taxation or has been improperly listed or valued for taxation.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.16 | County Board of Revision to Make Necessary Corrections in Assessments.

Effective:
November 5, 1965
Latest Legislation:
House Bill 337 - 106th General Assembly
On the second Monday of June, annually, the county auditor shall lay before the county board of revision the returns of his assessment of real property for the current year, and such board shall forthwith proceed to revise the assessment and returns of such real property. If the board finds that any tract, lot, or parcel of land, or any buildings, structures, or improvements thereon, or any minerals therein, or rights thereto have been improperly listed either as to the name of the owner or the description or quantity thereof, or have been incorrectly valued, or have been omitted and not yet valued, it shall make the necessary corrections and give to each such incorrectly valued or omitted tract, lot, or parcel of land, or any buildings, structures, or improvements thereon, or any minerals therein or rights thereto, their corrected taxable value.
The auditor shall not make up his tax list and duplicate nor advertise as provided in section 5715.17 of the Revised Code until the board has completed its work under this section and returned to the auditor all the returns laid before it with the revisions thereof.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.17 | Notice That Work of Equalization Completed - County Auditor to Furnish Certificates and Notice.

Effective:
September 8, 2016
Latest Legislation:
House Bill 166 - 131st General Assembly
When the county board of revision has completed its work of equalization and transmitted the returns to the county auditor, the auditor shall give notice by advertising in a newspaper of general circulation throughout the county that the tax returns for the current year have been revised and the valuations have been completed and are open for public inspection in the auditor's office, and that complaints against any valuation or assessment, except the valuations fixed and assessments made by the department of taxation, will be heard by the board, stating in the notice the time and place of the meeting of the board. The advertisement shall be inserted in a conspicuous place in the newspaper and be published once per week for two consecutive weeks or as provided in section 7.16 of the Revised Code.
The auditor shall, upon request, furnish to any person a certificate setting forth the assessment and valuation of any tract, lot, or parcel of real estate or any specific personal property, and mail the same when requested to do so upon receipt of sufficient postage.
The auditor shall furnish notice to boards of education of school districts within the county of all hearings, and the results of such hearings, held in regard to the reduction or increasing of tax valuations in excess of one hundred thousand dollars directly affecting the revenue of such district.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.18 | Additional Notice of Change in Assessment.

Effective:
September 27, 1983
Latest Legislation:
House Bill 260 - 115th General Assembly
In addition to the printed notice prescribed in section 5715.17 of the Revised Code, the tax commissioner may provide such additional notice of any change made in the assessment of any tract, lot, or parcel of real estate, or improvement thereon or minerals or mineral rights therein in such form and at such times as the commissioner deems advisable. Such additional notices shall be delivered to the parties interested by the method the commissioner orders.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.20 | Certification of Action of County Board of Revision - Time for Appeal.

Effective:
November 2, 2018
Latest Legislation:
House Bill 34 - 132nd General Assembly
(A) Whenever a county board of revision renders a decision on a complaint filed under section 5715.19 of the Revised Code or on an application for remission under section 5715.39 of the Revised Code, it shall give notice of its action to the person in whose name the property is listed or sought to be listed and, if the complainant or applicant is not the person in whose name the property is listed or sought to be listed, to the complainant or applicant. The notice shall be given either by certified mail or, if the board has record of an internet identifier of record associated with a person, by ordinary mail and by that internet identifier of record as defined in section 9.312 of the Revised Code. A person's time to file an appeal under section 5717.01 of the Revised Code commences with the mailing of notice of the decision to that person as provided in this section. The tax commissioner's time to file an appeal under section 5717.01 of the Revised Code commences with the last mailing to a person required to be mailed notice of the decision as provided in this division.
(B) The tax commissioner may order the county auditor to send to the commissioner the decisions of the board of revision rendered on complaints filed under section 5715.19 of the Revised Code or on applications for remission filed under section 5715.39 of the Revised Code in the manner and for the time period that the commissioner prescribes. Nothing in this division extends the commissioner's time to file an appeal under section 5717.01 of the Revised Code.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.21 | Payment of Tax Shall Not Abate Complaint or Appeal.

Effective:
July 26, 1974
Latest Legislation:
Senate Bill 423 - 110th General Assembly
Payment of the whole or any part of any real property tax or assessment for any year or any recoupment charge as to which a complaint or appeal is pending shall not abate the complaint or appeal or in any way affect the hearing and determination thereof.
2023 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.
2023 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.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5715 | Boards of Revision; Equalization of Assessments › Section 5715.24 | Review of Assessment by Tax Commissioner - Change of Aggregate Value.

Effective:
June 30, 2005
Latest Legislation:
House Bill 66 - 126th General Assembly
(A) The tax commissioner, annually, shall determine whether the real property and the various classes thereof in the several counties, municipal corporations, and taxing districts which have completed a sexennial reappraisal in the current year and which will have the new taxable values placed on the tax list and duplicate have been assessed as required by law, and whether the values set forth in the agricultural land tax list in such taxing districts correctly reflect the true and agricultural use values of the lands contained therein. The determination shall be made prior to the first Monday in August unless the commissioner, for good cause, extends the date. If the commissioner finds that the real property or any class thereof in any such county, municipal corporation, or taxing district, as reported to it by the several county auditors of the counties that have completed such reappraisal is not listed for taxation or recorded on the agricultural land tax list in accordance therewith, the commissioner shall increase or decrease the appropriate aggregate value of the real property or any class thereof in any such county, township, municipal corporation, taxing district, or ward or division of a municipal corporation, by a per cent or amount that will cause such property to be correctly valued on the agricultural land tax list and to be correctly assessed on the tax list at its taxable value so that every class of real property shall be listed and valued for taxation and valued for purposes of sections 5713.33 to 5713.35 of the Revised Code as required by law. In determining whether a class of real property has been assessed at its correct taxable value and in determining any per cent or amount by which the aggregate value of the class from a prior year shall be increased or decreased to be correctly assessed, the commissioner shall consider only the aggregate values of property that existed in the prior year and that is to be taxed in the current year. In addition to any other adjustments the commissioner considers necessary to comply with this requirement, the value of new construction shall not be regarded as an increase in such aggregate value from the prior year, and the value of property destroyed or demolished since the prior year shall be deducted from the aggregate value of that class for the prior year.
In implementing any increase or decrease in valuation of real property ordered by the commissioner pursuant to this section, the county auditor shall, when practicable, increase or decrease the taxable valuation of parcels in accordance with actual changes in valuation of real property which occur in different subdivisions, neighborhoods, or among classes of real property in the county.
(B) Division (A) of this section also applies to a county in the third calendar year following the year in which a sexennial reappraisal is completed.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th 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 the auditor 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 the auditor 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 and workforce 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.
Last updated September 20, 2023 at 4:39 PM
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.