Chapter 5715. BOARDS OF REVISION; EQUALIZATION OF ASSESSMENTS  


Section 5715.01. Tax commissioner to supervise assessments by county auditors - rules and procedure - county board of revision
Section 5715.011. [Repealed]
Section 5715.012. Sales assessment ratio studies
Section 5715.02. Members of county board of revision - hearing board - quorum - power to administer oaths
Section 5715.03. Payment of compensation and expenses
Section 5715.04. Office hours - conditions of employment
Section 5715.05. Offices - equipment and supplies
Section 5715.06. Number of experts - compensation - civil service
Section 5715.07. Public inspection of documents relating to assessments
Section 5715.08. Minutes of meetings - preservation of minutes and evidence
Section 5715.09. Organization of county board of revision - meetings - record
Section 5715.10. Valuation of real property - county board of revision may summon and examine persons as to property
Section 5715.11. Duty of county board of revision to hear complaints
Section 5715.12. Duty to give notice before increasing valuation - service
Section 5715.13. Application for decrease in valuation; electronic complaint and application
Section 5715.14. Action certified to auditor - correction of tax lists
Section 5715.15. Omissions or incorrect valuation reported to county auditor - corrections
Section 5715.16. County board of revision to make necessary corrections in assessments
Section 5715.17. Notice that work of equalization completed - county auditor to furnish certificates and notice
Section 5715.18. Additional notice of change in assessment
Section 5715.19. Complaint against valuation or assessment - determination of complaint - tender of tax - determination of common level of assessment
Section 5715.20. Certification of action of county board of revision - time for appeal
Section 5715.21. Payment of tax shall not abate complaint or appeal
Section 5715.22. Credit and repayment of overpaid taxes
Section 5715.23. Abstract of real property transmitted to tax commissioner
Section 5715.24. Review of assessment by tax commissioner - change of aggregate value
Section 5715.25. Statement to county auditor of change in aggregate value
Section 5715.251. Appeal of determination of change in abstract of real property
Section 5715.26. County auditor to adjust valuation and transmit adjusted abstract
Section 5715.27. Application for exemption - rights of board of education - complaint against exemption
Section 5715.271. Burden of proof of entitlement to exemption on property owner
Section 5715.28. Decisions by department of taxation shall be binding
Section 5715.29. Rules, orders and instructions of tax commissioner
Section 5715.30. Tax commissioner shall furnish forms
Section 5715.31. Power of tax commissioner to compel obedience to orders
Section 5715.32. Power to require conferences
Section 5715.33. Sexennial reappraisal - reassessment of improperly assessed property
Section 5715.34. Duty of county auditor to make reassessment
Section 5715.35. Compilation, publication, and distribution of tax laws by tax commissioner
Section 5715.36. County to pay assessment and hearing expenses of tax commissioner
Section 5715.37. Tax commissioner to appear in court cases involving valuations
Section 5715.38. Proceedings to remedy improper administration
Section 5715.39. Remittance of illegally assessed taxes or late payment penalty
Section 5715.40. Department of taxation may assign duties to auditors
Section 5715.41. Right of assessment official to examine public record - exception - exhibition of authority
Section 5715.42. Notice to tax commissioner of discovery of taxable property
Section 5715.43. Notice to prosecuting attorney of violation of laws
Section 5715.44. Prosecuting attorney is legal adviser in matters of taxation
Section 5715.441. Powers and duties with respect to recoupment charge
Section 5715.45. Prohibition against failure to perform duties imposed by law
Section 5715.46. Prohibition against neglect of duty or fraudulent assessment
Section 5715.47. [Repealed]
Section 5715.48. Prohibition against fraudulent valuation
Section 5715.49. Prohibition against former or present officialdivulging information
Section 5715.50. Prohibition against former or present employee divulging information
Section 5715.51. Prohibition against political activity by certain officials
Section 5715.61. [Repealed]
Section 5715.70. Release of lien on real property situated in county
Section 5715.701. Discharge of lien by county recorder - recording of release
Section 5715.99. Penalty