Ohio 5715. Boards of Revision; Equalization of Assessments.
- 5715.01. Assessment of real property; rules and procedure; county board of revision.
- · · · [5715.01.1] 5715.011.[Repealed]
- · · · [5715.01.2] 5715.012.Sales assessment ratios; restrictions.
- 5715.02. County board of revision; hearing boards; quorum; power to administer oaths.
- 5715.03. Payment of compensation and expenses.
- 5715.04. Office hours; conditions of employment.
- 5715.05. Offices; equipment and supplies.
- 5715.06. Number of experts; compensation; civil service.
- 5715.07. Public inspection of documents relating to assessments.
- 5715.08. Minutes of meetings; preservation of minutes and evidence.
- 5715.09. Organization of county board of revision; meetings; record.
- 5715.10. Valuation of real property; county board of revision may summon and examine persons as to property.
- 5715.11. Duty of county board of revision to hear complaints.
- 5715.12. Duty to give notice before increasing valuation; service.
- 5715.13. Application for decrease in valuation.
- 5715.14. Action certified to auditor; correction of tax lists.
- 5715.15. Reporting of omissions and corrections in property valuations.
- 5715.16. Corrections and assessments.
- 5715.17. Notice of completion of work of equalization; county auditor to furnish certificates and notice.
- 5715.18. Additional notice of change in assessment.
- 5715.19. Complaints; tender of tax; determination of common level of assessment.
- 5715.20. Certification of action; time for appeal; tax commissioner may request decisions.
- 5715.21. Payment of tax shall not abate complaint or appeal.
- 5715.22. Credit and repayment of overpaid taxes.
Review of Assessments by Tax Commissioner.
- 5715.23. Abstract of real property transmitted to tax commissioner.
- 5715.24. Review of assessment by commissioner; change of aggregate value.
- 5715.25. Statement to county auditor of change in aggregate value.
- · · · [5715.25.1] 5715.251.Determination of change in abstract of real property; modification.
- 5715.26. County auditor to adjust valuation per statement and transmit adjusted abstract; effect of pending appeal.
- 5715.27. Application for exemption; rights of board of education; complaint against exemption.
- · · · [5715.27.1] 5715.271.Burden of proof on owner.
- 5715.28. Decision by tax commissioner shall be binding.
- 5715.29. Rules, orders and instructions of tax commissioner.
- 5715.30. Tax commissioner shall furnish forms.
- 5715.31. Power of tax commissioner to compel obedience to orders.
- 5715.32. Power to require conferences.
- 5715.33. Sexennial reappraisal; reassessment of improperly assessed property.
- 5715.34. Reassessments upon order of tax commissioner.
- 5715.35. Compilation, publication, and distribution of tax laws by tax commissioner.
- 5715.36. County to pay assessment and hearing expenses of tax commissioner.
- 5715.37. Tax commissioner to appear in court cases involving valuations.
- 5715.38. Proceedings to remedy improper administration.
- 5715.39. Remission of illegally assessed taxes or late payment penalty.
- 5715.40. Department of taxation may assign duties to auditors.
- 5715.41. Right of assessment official to examine public record; exception; exhibition of authority.
- 5715.42. Notice to tax commissioner of discovery of taxable property.
- 5715.43. Notice to prosecuting attorney of violation of laws.
- 5715.44. Prosecuting attorney is legal adviser in matters of taxation.
- · · · [5715.44.1] 5715.441.Powers and duties with respect to recoupment charge.
Prohibitions.
- 5715.45. Prohibition against failure to perform duties imposed by law.
- 5715.46. Prohibition against neglect of duty or fraudulent assessment.
- 5715.47. [Repealed]
- 5715.48. Prohibition of fraudulent valuation.
- 5715.49. County auditor or board of revision member prohibited from divulging information.
- 5715.50. Prohibition against employee's divulging information.
- 5715.51. Prohibition against political activity by certain officials.
- 5715.61. [Repealed]
- 5715.70. Release of liens for environmental cleanup.
- · · · [5715.70.1] 5715.701.County recorder to discharge lien.
- 5715.99. Penalties.