Below is a selection of references relating to Ohio’s taxation laws. This is not a comprehensive list.

The Ohio Revised Code contains the laws governing Ohio’s taxation processes.

The Ohio Administrative Code (Administrative Rules) contains the laws governing how the Revised Code’s laws should be applied.

To access any of these citations:

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TOPIC	OHIO REVISED CODE CITATION #	OHIO ADMININISTRATIVE CODE CITATION #
A
ABATEMENT, TAX	Chapter 166
ADDITION, TAX	5713.21
AGRICULTURAL LAND	5713.30-.38
APPEAL TO THE BOARD OF REVISION	Chapter 5715
APPEAL TO THE BOARD OF TAX APPEALS	Chaptere 5717, 5717.01, 5717.03-.04
APPEALING A PROPERTY’S MARKET VALUE	Chapter 5715, Chapter 5717
APPEALING A PROPERTY’S MARKET VALUE, REQUIREMENTS & EVIDENCE	5715.19
APPEALING A PROPERTY’S MARKET VALUE, THE FINAL STEP	5717.04
APPEALING A PROPERTY’S MARKET VALUE, THE NEXT STEP	5717.01, 5717.03-.04
APPRAISAL AND VALUATION OF PROPERTY		Chapter 5703-25
APPRAISAL SERVICES, NON-BID CONTRACT	5713.01
ARM’S LENGTH SALE	5713.03, 5715.012	5703-25-06 (f)
ASSESSING REAL ESTATE	Chapter 5713
AUCTION VALUE DISALLOWED	5713.04
AUDITOR MAY ENTER & EXAMINE PROPERTY	5713.01, 5713.17	5703-25-12 (C)
B
BOARD OF REVISION	Chapter 5715
BOARD OF REVISION, CONFIDENTIALITY	5715.49-.50
BOARD OF TAX APPEALS	Chapter 5717, 5717.01, 5717.03
C
CAUV see CURRENT AGRICULTURAL USE VALUE EXEMPTION	--	--
CHURCHES, SCHOOLS, COLLEGES	5709.07
CONTRACTS, NON-BID, APPRAISAL SERVICES	5713.01
CONVEYANCE	319.202-.203
CONVEYANCE FEE	319.202-.203
CONVEYANCE FORM	319.202-.203
COUNTY AUDITOR MAY SUMMON & EXAMINE PERSON’S UNDER OATH	5713.01
COUNTY AUDITOR SHALL REVALUE AND ASSESS AT ANY TIME	5713.01
COUNTY AUDITOR WILL VIEW & APPRAISE PROPERTY	5713.01, 5713.17
CURRENT AGRICULTURAL USE VALUE EXEMPTION (CAUV)	5713.30-.38
CURRENT AGRICULTURAL USE VALUE EXEMPTION (CAUV), APPLICATION	5713.31-.32
CURRENT AGRICULTURAL USE VALUE EXEMPTION (CAUV), DEFINITIONS	5713.30, 5701.13 (B)
CURRENT AGRICULTURAL USE VALUE EXEMPTION (CAUV), RECOUPMENT FEE	5713.34-.35
D
DAMAGED PROPERTY	319.38
DEPARTMENT OF TAXATION, OHIO	Title 57
DEPARTMENT OF TAXATION, OHIO, FORMS	5715.30
DESTROYED PROPERTY	319.38
E
ENTER PROPERTY, COUNTY AUDITOR SHALL	5713.17
EQUALIZATION		5703-25-06
ERROR, CLERICAL	5713.19, 5715.22, 319.35-.36
ERROR, OMITTED TAX	5713.20-.21, 5715.15, 319.40
ERROR, TAX	5713.02-.21, 319.36, 319.40, 5715.15
ERROR, TAX OVERPAYMENT	5715.22
EXEMPT PROPERTY VALUE, SPLIT-LISTING	5713.04
F
FOREST LAND, DEFINED	5713.22
FOREST LAND, FAILURE TO COMPLY WITH RULES	5713.26
FOREST LAND, TAX REDUCTION	5713.23
FOREST LAND, WITHDRAWAL FROM USE	5713.25
H
HOMESTEAD EXEMPTION	323.151-323.155, 323.158, 323,159, 4503.064, 4503.066, 4503.067, 4503.0610, 4503.0611
I
INJURED PROPERTY	319.38
L
LAND, VALUATION OF		5703-25-11
LATE PENALTY, REMISSION OF	5715.39
M
MANUFACTURED HOME, DEFINED	3781.06 (C) (4)
MANUFACTURED HOME, MOVING/RELOCATING	4503.61
MANUFACTURED HOME PARK REGISTER OF HOMES	4503.062
MANUFACTURED HOME, PERMANENT FOUNDATION	3781.06 (C) (5)
MANUFACTURED HOME, PERMANENTLY SITED	3781.06 (C) (6)
MANUFACTURED HOME, RELOCATION NOTICE	4503.61
MARKET VALUE, DEFINITION		5703-25-05 (A) (1)
MOBILE HOME PARK REGISTER OF HOMES	4503.062
MOBILE HOME, COUNTY AUDITOR SHALL VIEW, APPRAISE & ENTER	4503.06 (N) (3)
MOBILE HOME, MOVING/RELOCATING	4503.61
MOBILE HOME, RELOCATION NOTICE	4503.61
N
NEIGHBORHOOD, VALUE BY		5703-25-06 (E)
NEW CONSTRUCTION	5713.17	5703-25-06
O
OHIO DEPARTMENT OF TAXATION	Title 57
OHIO DEPARTMENT OF TAXATION, FORMS	5715.30
OMISSION, TAX	5713.21, 319.40, 5713.20, 5715.15
OMITTED PROPERTY	5713.20-.21, 5715.15
OMITTED TAX	5713.20-.21, 5715.15, 319.40
OPEN RECORDS	5715.07
OVERPAID TAX	5715.22
P
PERMANENT FOUNDATION, MANUFACTURED HOME	3781.06 (C) (5)
PLAT	5713.14-15
PROPERTY CLASS	5713.041
PROPERTY CONVEYANCE	319.202-.203
PROPERTY CONVEYANCE, STANDARDS	319.203
PROPERTY SURVEY	5713.02
PROPERTY, VALUATION OF	5713.01 (B), 5713.03, 5713.31, 5715.01	5703-25-06, 5703-25-12
R
REAL PROPERTY, VALUED IN TERMS OF MONEY	5713.01
REAPPRAISAL, REASSESSMENT, REVALUATION	Chapter 5713, 5713.01, 5713.03-.04, 5713.041, 5713.07, 5713.17, 5715.24-.25, 5715.33-.34, 5715.35, 5715.39, 5715.40, 5715.43	5703-25-06, 5703-25-07
REAPPRAISAL, REASSESSMENT, REVALUATION, LAWS PERTAINING TO	Chapter 5713, 5713.01, 5713.03-.04, 5713.041, 5713.07, 5713.17, 5715.24-.25, 5715.33-.34, 5715.35, 5715.39, 5715.40, 5715.43	5703-25-06, 5703-25-07
REASSESMENT BY ORDER	5715.33-.34
S
SALES RATIO	5715.012
SITUS, MANUFACTURED HOME	4503.06
SITUS, MOBILE HOME	4503.06
STRUCTURES, VALUATION OF		5703-25-12
SURVEY	5713.02, 5713.14-.15
T
TAX COMMISSIONER ORDER TO REAPPRAISE	5715.24
TAX COMMISSIONER, DUTY	5715.25, 715.27-.31, 5715.35, 5715.39
TAX COMMISSIONER, FORMS	5715.30
TAX COMMISSIONER, FORMS, TAX EXEMPTIONS & TAX REDUCTIONS	5715.30
TAX EXEMPT PROPERTY	5709.17, 5713.07
TAX EXEMPT PROPERTY, CHARITABLE USE	5709.12
TAX EXEMPT PROPERTY, CHILDREN’S HOME	5709.13
TAX EXEMPT PROPERTY, CHURCH DEFINED	5710.01
TAX EXEMPT PROPERTY, CHURCHES, SCHOOLS, COLLEGES	5709.07
TAX EXEMPT PROPERTY, GRAVEYARDS	5709.14
TAX EXEMPT PROPERTY, HISTORIC BUILDINGS	5709.18
TAX EXEMPT PROPERTY, MONUMENTS	5709.15-.16
TAX EXEMPT PROPERTY, PREHISTORIC EARTHWORKS	5709.18
TAX EXEMPT PROPERTY, PUBLIC	5709.10
TAX EXEMPT PROPERTY, PUBLIC USE	5709.12
TAX EXEMPTION APPLICATION, APPEAL	5715.27
TAX EXEMPTION APPLICATION, PROCESS	5715.27
TAX EXEMPTION, BURDEN OF PROOF	5715.271
TAX REDUCTION	5713.011, 5713.30-.38, 319.302, 319.38, 323.151-.155, 323.158, 323.159, 4503.064, 4503.066, 4503.067, 4503.0610, 4503.0611
TAX REDUCTION, 10%	319.302
TAX REDUCTION, 2 ½%	5713.011
TAX REDUCTION, CURRENT AGRICULTURAL USE VALUE	5713.30-.38
TAX REDUCTION, DAMAGED PROPERTY, MOBILE HOME	4503.0611
TAX REDUCTION, DESTROYED PROPERTY	319.38
TAX REDUCTION, DESTROYED PROPERTY, MANUFACTURED HOME	4503.0611
TAX REDUCTION, DESTROYED PROPERTY, MOBILE HOME	4503.0611
TAX REDUCTION, HOMESTEAD EXEMPTION	323.151-.155, 323.158, 323,159
TAX REDUCTION, HOMESTEAD EXEMPTION, MANUFACTURED HOME	4503.064, 4503.066, 4503.067, 4503.0610, 4503.0611
TAX REDUCTION, HOMESTEAD EXEMPTION, MANUFACTURED HOME, PERMANENTLY & TOTALLY DISABLE PERSON	4503.064, 4503.066, 4503.067, 4503.0610, 4503.0611
TAX REDUCTION, HOMESTEAD EXEMPTION, MOBILE HOME	4503.064, 4503.066, 4503.067, 4503.0610, 4503.0611
TAX REDUCTION, HOMESTEAD EXEMPTION, MOBILE HOME, PERMANENTLY & TOTALLY DISABLE PERSON	4503.064, 4503.066, 4503.067, 4503.0610, 4503.0611
TAX REDUCTION, HOMESTEAD EXEMPTION, PERMANENTLY & TOTALLY DISABLE PERSON	323.151-.155, 323.158, 323.0159, 4503.064, 4503.066, 4503.067, 4503.0610, 4503.0611
TAX REDUCTION, INJURED PROPERTY	319.38, 403.0611
TAX REDUCTION, INJURED PROPERTY, MANUFACTURED HOME	4503.0611
TAX ABATEMENT	Chapter 166
TAX, ADDITION	5713.21
TAX, MANUFACTURED HOME, REAL PROPERTY	4503.06
TAX, MOBILE HOME, PERONSAL PROPERTY	4503.06
TAX, MOBILE HOME, PERSONAL PROPERTY	4503.06
TAX, MOBILE HOME, REAL PROPERTY	4503.06
TAX REDUCTION, INJURED PROPERTY, MOBILE HOME	4503.0611
TAXATION, LAWS RELATING TO	Chapter 5715, 5715.35, 5715.39
TRIENNIAL UPDATE		5703-25-06 (C), 5703-25-16 (B)
V
VALUATION OF LAND		5703-25-11
VALUATION OF STRUCTURES		5703-25-12
VIEW PROPERTY, COUNTY AUDITOR SHALL	5713.17	5703-25-12 (C)