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2021 Ohio Revised Code
Title 15 | Conservation of Natural Resources
Chapter 1506 | Coastal Management
Section 1506.48 | Reappraising Real Property Damaged or Destroyed by Shore Erosion.

Universal Citation:
Ohio Rev Code § 1506.48 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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Effective: September 29, 2007

Latest Legislation: House Bill 119 - 127th General Assembly

Upon application of any owner of real property damaged or destroyed by shore erosion, the county auditor of the county in which the real property is situated shall cause a reappraisal to be made and shall place the property on the tax list at its true value in money.

Whenever the county auditor finds that ninety per cent or more of the area of any littoral parcel of land appearing upon the tax duplicate has been eroded and lies within the natural boundaries of Lake Erie and that the remainder of the parcel, if any, has no taxable value, the auditor may certify that finding to the county board of revision. Upon consideration thereof, the board may authorize removal of the parcel from the tax duplicate and cancellation of all current and delinquent taxes, assessments, interest, and penalties charged against the parcel.

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