Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly If the owner or occupier of a subdivided survey, section, tract, lot, or part thereof fails to appear when required, and to produce the title papers, or produces them in such manner that the county auditor cannot plat and number said subdivisions […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly When the title papers are produced to the county auditor, he may plat, allot, and number said subdivisions. The plat made by the auditor shall be recorded upon the records of deeds of the county. After it has been platted and numbered […]
Effective: September 14, 1992 Latest Legislation: House Bill 643 – 119th General Assembly To enable the county auditor to determine the value and location of buildings and other improvements, any person, other than a railroad company or a public utility whose real property is valued for taxation by the tax commissioner, that constructs any building […]
Effective: November 5, 1965 Latest Legislation: House Bill 337 – 106th General Assembly When any person lays out a municipal corporation, any addition thereto, or any subdivision of any lot or tract of land before the plat thereof is recorded, he shall present it to the county auditor, who shall assess and return the taxable […]
Effective: May 8, 1996 Latest Legislation: Senate Bill 158 – 121st General Assembly A county auditor shall correct any clerical errors, as defined in section 319.35 of the Revised Code, that the auditor discovers concerning the name of the owner, valuation, description, or quantity of any tract or lot contained in the list of real […]
Effective: June 15, 2004 Latest Legislation: House Bill 168 – 125th General Assembly (A) If the county auditor discovers that any building, structure, or tract of land or any lot or part of either, has been omitted from the list of real property, the auditor shall add it to the list, with the name of […]
Effective: November 5, 1965 Latest Legislation: House Bill 337 – 106th General Assembly The county auditor, if he ascertains that a mistake was made in the valuation of an improvement or betterment of real property or that its valuation was omitted, shall return the correct taxable value, after giving notice to the owner or agent […]
Effective: September 1, 1976 Latest Legislation: House Bill 972 – 111th General Assembly As used in sections 5713.22 to 5713.26 of the Revised Code, “forest land” consists of any land bearing a stand of trees which the chief of the division of forestry determines is suitable for classification under such sections.
Effective: July 26, 1991 Latest Legislation: House Bill 298 – 119th General Assembly Forest land which the owner thereof declares is devoted exclusively to forestry or timber growing under the rules prescribed under the authority of section 5713.24 of the Revised Code, shall be taxed annually at fifty per cent of the local tax rate […]
Effective: July 1, 1993 Latest Legislation: House Bill 152 – 120th General Assembly All rules, forms, and tax blanks that are used in the administration of sections 5713.22 to 5713.26 of the Revised Code shall be prepared by the chief of the division of forestry and become effective when approved by the tax commissioner. The […]
Effective: September 1, 1976 Latest Legislation: House Bill 972 – 111th General Assembly Forest lands which have been listed for taxation in accordance with section 5713.23 of the Revised Code may be withdrawn from such class upon certification to the chief of the division of forestry of such intention by the owner thereof. The chief […]
Effective: September 1, 1976 Latest Legislation: House Bill 972 – 111th General Assembly Any owner of forest land taxed in accordance with section 5713.23 of the Revised Code who in the opinion of the chief of the division of forestry has not exercised reasonable care in the protection and maintenance of the forest or who […]
Effective: April 12, 2021 Latest Legislation: House Bill 7 – 133rd General Assembly As used in sections 5713.31 to 5713.37 and 5715.01 of the Revised Code: (A) “Land devoted exclusively to agricultural use” means: (1) Tracts, lots, or parcels of land totaling not less than ten acres to which, during the three calendar years prior […]
Effective: November 2, 2018 Latest Legislation: House Bill 34 – 132nd General Assembly (A) At any time after the first Monday in January and prior to the first Monday in March of any year, an owner of agricultural land may file an application with the county auditor of the county in which such land is […]
Effective: November 2, 2018 Latest Legislation: House Bill 34 – 132nd General Assembly (A) Prior to the first Monday in October, the county auditor shall notify each person who filed an application or an amended application under section 5713.31 of the Revised Code and whose land the auditor determines is not land devoted exclusively to […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) The county auditor shall make and maintain an “agricultural land tax list,” on forms prescribed by the tax commissioner, listing each tract, lot or parcel of land which has been valued for tax purposes as land devoted exclusively to agricultural use […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A)(1) Upon the conversion of all or any portion of a tract, lot, or parcel of land devoted exclusively to agricultural use a portion of the tax savings upon such converted land shall be recouped as provided for by Section 36, Article […]
Effective: September 21, 1982 Latest Legislation: House Bill 379 – 114th General Assembly On or before the second Monday in September the county auditor shall examine the agricultural land tax list maintained under section 5713.33 of the Revised Code and determine if there has been a conversion of land devoted exclusively to agricultural use of […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly If the county auditor has determined under section 5713.35 of the Revised Code that a conversion of land has occurred with respect to any tract, lot, or parcel on the agricultural land tax list because of a failure to file an initial […]
Effective: September 9, 1988 Latest Legislation: House Bill 618 – 117th General Assembly On or before the fifteenth of January of each year, the county auditor shall mail to each current owner of land that was valued as land devoted exclusively to agricultural use during the next preceding calendar year, an application for the valuation […]
