Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-56 - Real estate assessment fund; competitive bidding requirement

Current through all regulations passed and filed through July 1, 2024
(A) Under division
			 (F) of section 5713.01 of the Revised Code, any
			 contract for goods or services related to the auditor's duties as assessor,
			 except those for the professional services of an appraiser, shall be awarded
			 pursuant to the competitive bidding procedures set forth in sections
			 307.86 to
			 307.92 of the Revised Code.
			 Examples of contracts that require competitive bidding include, but are not
			 limited to, contracts for mapping, computers, and reproduction on any medium of
			 any documents, records, photographs, microfiche, or magnetic tapes. The only
			 assessment-related contracts of the county auditor that are not subject to the
			 competitive bidding procedures are the contracts for the professional services
			 of an appraiser.
(B) Contracts that
			 contain both the professional services of an appraiser and computer, mapping,
			 reproduction, or any other services that are not the professional services of
			 an appraiser are subject to the competitive bidding procedures mentioned
			 above.
(C) A contract to purchase
			 computer software is not a contract for the professional services of an
			 appraiser and is subject to the competitive bidding procedures. A contract to
			 purchase computer software includes a contract for computer programming
			 services to create or modify computer software.
(D) If an appraiser uses computer hardware or
			 software, either the appraiser's own or the county's equipment, in the
			 performance of the appraisal services, all the services are deemed to be
			 appraisal services, and a contract for such services is not subject to the
			 competitive bidding procedures.
(E)
			 Any contract, whether in whole or in part, for the preparation of tax maps as
			 defined in paragraph (B)(2) of rule
			 5703-25-55
			 of the Administrative Code is subject to the competitive bidding procedures
			 mentioned above, even if the services contained therein might otherwise be
			 considered to be the professional services of an appraiser, and even if the
			 services are performed by engineers, surveyors, consultants, or others who
			 would otherwise be exempted from competitive bidding by section
			 307.86 of the Revised
			 Code.
(F) Any contract for the
			 assessment-related services of a person who is not an appraiser is subject to
			 the competitive bidding procedures, even if that person would otherwise be
			 exempted from the competitive bidding procedures by section
			 307.86 of the Revised Code; for
			 example, contracts with accountants, attorneys at law, and
			 consultants.
(G) For purposes of
			 this rule and division (F) of section
			 5713.01 of the Revised Code, the
			 professional services of an appraiser are any assessment-related services
			 performed by persons who are professional appraisers and who are on the tax
			 commissioner's list of appraisal firms and individual appraisers that have
			 created a file pursuant to paragraphs (J) and (K) of rule
			 5703-25-08
			 of the Administrative Code, and which include:
(1) The direct appraisal of real property
			 either for a sexennial reappraisal, a triennial update, annual maintenance, or
			 for any other special appraisal contract for the determination of "true value
			 in money" or "true value" of all real property as defined in paragraph (A) of
			 rule
			 5703-25-05 of the
			 Administrative Code, or for the determination of "current agricultural use
			 value of land" as defined in paragraph (B)(2) of rule
			 5703-25-30 of the
			 Administrative Code;
(2) The direct
			 appraisal of manufactured or mobile homes taxed like real property under
			 division (D)(2) of section
			 4503.06 of the Revised
			 Code;
(3) Preparation and updating
			 of property record cards, including parcel sketching on any medium;
(4) The use of computer hardware and software
			 to perform the services listed in paragraphs (G)(1), (G)(2), and (G)(3) of this
			 rule;
(5) Appraisal consulting
			 services relating to the services described in paragraphs (G)(1), (G)(2), and
			 (G)(3) of this rule; and
(6) The
			 support of values in administrative or judicial proceedings.