Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th General Assembly (A) Each county shall be the unit for assessing real estate for taxation purposes. The county auditor shall be the assessor of all the real estate in the auditor’s county for purposes of taxation, but this section does not affect the power […]
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 […]
Effective: March 23, 2015 Latest Legislation: House Bill 10 – 130th General Assembly (A) For purposes of this section: (1) “Mass appraisal project” means any sexennial reappraisal, triennial update, or other revaluation of all real property or the valuation of newly constructed real property in accordance with section 5713.01 of the Revised Code. (2) “Qualified […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly An assessor, from the maps and descriptions furnished him by the county auditor and other sources of information, shall make a correct and pertinent description of each tract and lot of real property in his district. When he deems it necessary to […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly The county auditor, from the best sources of information available, shall determine, as nearly as practicable, the true value of the fee simple estate, as if unencumbered but subject to any effects from the exercise of police powers or from other governmental […]
Effective: March 14, 1980 Latest Legislation: House Bill 504 – 113th General Assembly Each separate parcel of real property shall be valued at its taxable value, excluding the value of the crops, deciduous and evergreen trees, plants, and shrubs growing thereon, and taking into account the diminution in value as the result of the existence […]
Effective: September 28, 2012 Latest Legislation: House Bill 509 – 129th General Assembly Each separate parcel of real property shall be classified by the county auditor according to its principal, current use. Vacant lots and tracts of land upon which there are no structures or improvements shall be classified in accordance with their location and […]
Effective: November 5, 1965 Latest Legislation: House Bill 337 – 106th General Assembly On or before the thirty-first day of March, annually, the county auditor shall make a list of petroleum, oil, and natural gas wells, coal and ore mines, limestone quarries, fireclay pits, and works designed for the production of minerals which have been […]
Effective: March 29, 2007 Latest Legislation: House Bill 699 – 126th General Assembly (A) As used in this section: (1) “Oil” means all grades of crude oil. (2) “Gas” means all forms of natural gas. (3) “Well” means an oil or gas well or an oil and gas well. (4) “M.C.F.” means one thousand cubic […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly Where the fee of the soil and the minerals, or part of either, of a lot or parcel of land has been previously assessed for taxation in the name of the same person, but the title to the fee of the soil […]
Effective: March 22, 2012 Latest Legislation: House Bill 225 – 129th General Assembly The county auditor, at the time of making the assessment of real property subject to taxation, shall enter in a separate list pertinent descriptions of all burying grounds, public schoolhouses, houses used exclusively for public worship, institutions of purely public charity, real […]
Effective: October 17, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly (A) The county auditor shall make a list of all real and personal property in the auditor’s county that is exempted from taxation. Such list shall show the name of the owner, the value of the property exempted, and a statement in […]
Effective: March 22, 2012 Latest Legislation: House Bill 225 – 129th General Assembly (A) No application for real property tax exemption and tax remission shall be filed with, or considered by, the tax commissioner or county auditor in which tax remission is requested for more than three tax years, and the commissioner or auditor shall […]
Effective: November 2, 2018 Latest Legislation: House Bill 34 – 132nd General Assembly (A) Whenever the county auditor reenters an item of property to the tax list as provided in section 5713.08 of the Revised Code and there has been no conveyance of the property between separate entities, the auditor shall send notice to the […]
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly (A) The owner of property appearing on the exempt list shall notify the county auditor, on a form prescribed by the tax commissioner, if the property ceases to qualify for exemption. The notification shall be filed with the county auditor on or […]
Effective: October 2, 1969 Latest Legislation: House Bill 18 – 108th General Assembly The board of county commissioners may designate the county engineer to provide for making, correcting, and keeping up to date a complete set of tax maps of the county, and shall employ the necessary number of assistants. Such maps shall show all […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly The county engineer shall appoint the necessary draftsmen and fix the salary thereof, subject to the approval of the board of county commissioners. The salaries of the assistants shall be paid out of the county treasury in the same manner as the […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly The county auditor shall ascertain from the owner or his agent the amount of the mortgage indebtedness upon each tract and lot in any district. The blanks necessary for the purpose of this section and sections 5713.02 and 5713.03 of the Revised […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly When an original survey, section, tract, or lot has become divided into such small parcels or fractions so that the description of the several parts thereof is indefinite and doubtful, the county auditor when appraising any such survey, section, tract, or lot, […]
Effective: October 1, 1953 Latest Legislation: Senate Bill 361 – 100th General Assembly When the assessor has neglected to plat and number the divisions, mentioned in section 5713.13 of the Revised Code or the survey, section, tract, lot, or part thereof, is subdivided after the assessement and appraisal thereof, and the county auditor believes it […]
