Ohio Revised Code (Last Updated: January 27, 2016) |
Title 57. LVII TAXATION |
Chapter 5715. BOARDS OF REVISION; EQUALIZATION OF ASSESSMENTS |
Section 5715.37. Tax commissioner to appear in court cases involving valuations
Latest version.
-
To protect the public interests, the tax commissioner may appear and upon his application be heard in any court or tribunal in any proceeding involving the appraisal, valuation, or equalization of real property for the purpose of taxation, or the assessment or collection of taxes. The clerk of any court of record shall immediately transmit to the commissioner by certified mail a copy of the petition filed in any such action, and charge the fee therefor in the costs.
Effective Date: 09-27-1983