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2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5713 | Assessing Real Estate
Section 5713.011 | Notice That Applicant May Apply for Reduction in Taxes.
Universal Citation: Ohio Rev Code § 5713.011 (2020)
Effective: September 29, 2007
Latest Legislation: House Bill 119 - 127th General Assembly
If the county auditor determines under section 5713.01 of the Revised Code that the construction of a dwelling on a previously vacant parcel of land is now available for use or that an additional dwelling is constructed on a parcel of land and is now available for use, the county auditor, by ordinary mail, shall send to the owner of the dwelling a notice that the applicant may apply for a reduction in taxes under division (A)(2) of section 323.153 of the Revised Code. The notice shall be substantially in the form of the notice prescribed under division (A)(3)(b) of section 323.131 of the Revised Code.
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