2020 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.
