Ohio Revised Code (Last Updated: January 27, 2016) |
Title 57. LVII TAXATION |
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 [Repealed] |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 |