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2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5715 | Boards of Revision; Equalization of Assessments
Section 5715.42 | Notice to Tax Commissioner of Discovery of Taxable Property.
Universal Citation: Ohio Rev Code § 5715.42 (2020)
Effective: September 27, 1983
Latest Legislation: House Bill 260 - 115th General Assembly
If any county auditor or county board of revision discovers the existence of any taxable property subject to be listed and assessed for taxation in another county, such auditor or board shall notify the tax commissioner and shall transmit to him by mail all the information they have concerning such property.
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