Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-55 - Real estate assessment fund; expenditures; allowable; disallowable; procedures

Current through all regulations passed and filed through July 1, 2024
(A) Allowable expenditures from the real
			 estate assessment fund include the costs incurred by the county auditor
			 described in paragraph (B) of this rule and, at the discretion of the county
			 auditor, the costs incurred by the county auditor described in paragraph (C) of
			 this rule, and the costs incurred by the county board of revision under Chapter
			 5715. of the Revised Code.
(B)
			 Allowable expenditures by the county auditor from the real estate assessment
			 fund consist of all costs incurred by the auditor related to the assessment of
			 real property for taxation purposes, whether 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, and for the assessment of manufactured or mobile homes
			 taxed like real property under division (D)(2) of section
			 4503.06 of the Revised Code.
			 Allowable expenditures may be made for the following:
(1) Contracts for the professional services
			 of an appraiser, which includes contracts for a complete or partial appraisal,
			 either for a sexennial reappraisal, triennial update, annual maintenance, or
			 for any other special appraisal contract, for the appraisal of manufactured or
			 mobile homes taxed like real property, and for any appraisal consulting
			 contracts.
(2) Contracts for the
			 preparation of tax maps, which includes, but is not limited to, pilot projects,
			 aerial photography, and the complete computerized appraisal mapping program
			 with digital map files.
(3)
			 Contracts, in whole or in part, for the purchase or lease of computer hardware
			 and software, and the maintenance thereof, including consulting contracts
			 related to the same, used in the real property assessment process.
(a) Computers purchased or leased pursuant to
			 this paragraph can be used to store property record card data, to update
			 property values statistically, to print various abstracts of real property
			 values, to type and print various valuation notices and taxpayer letters, and
			 to perform other assessment-related functions.
(b) In the case where the computer contract
			 is for both assessment-related and nonassessment-related goods or services, the
			 portion of computer hardware, software, maintenance, and consulting costs
			 related to assessment purposes may be determined based on the percentage of
			 time used for assessment-related purposes, on the percentage of disc space
			 utilized for assessment-related activities, or a combination of both items, or
			 on any other reasonable method. The applicable apportionment method is subject
			 to the approval of the tax commissioner, which shall be final.
(4) In-house assessment-related
			 expenses of the county auditor, in whole or in part, for real property,
			 machinery, equipment, supplies, vehicles, utilities, and employee salaries and
			 benefits. Costs for property, utilities, and personnel used for both assessment
			 and nonassessment purposes may be paid out of the real estate assessment fund
			 to the extent that they are allocable to the assessment-related use. Costs for
			 property, utilities, and personnel can only be considered as
			 assessment-related, if the property, utility, or person is used directly in the
			 real estate assessment process, or used directly in the assessment of
			 manufactured or mobile homes taxed like real property.
(5) The cost to implement a permanent parcel
			 numbering system.
(6) The cost to
			 attend assessment-related seminars, continuing education courses, and
			 conferences.
(7) The cost to update
			 plat books and property record cards.
(8) Appraisal costs incurred by the county
			 auditor to support values for real property and manufactured or mobile homes
			 taxed like real property in administrative or judicial proceedings.
(9) The cost to prepare and print the real
			 property tax list, the exempt real property list, the agricultural land tax
			 list, and the portion of the manufactured home tax list that relates to the
			 manufactured or mobile homes taxed like real property.
(10) Costs related to real property and
			 manufactured or mobile home transfers.
(11) Costs incurred by the county auditor for
			 the in-house preparation of tax maps.
(12) Costs related to the imaging or
			 sketching of real property, and manufactured or mobile homes taxed like real
			 property, on any medium.
(13) Costs
			 to prepare and print various abstracts of real property values, valuation
			 notices, and taxpayer letters.
(14)
			 Costs related to the application and determination process for the current
			 agricultural use valuation program described in sections
			 5713.31 to
			 5713.38 of the Revised
			 Code.