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Revaluation

Ohio Laws

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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:

  • Write down the citation number
  • Click on the link below
  • Select either "Anderson’s Administrative Code" or "Revised Code"
  • In the Search box, type the citation number; then click the "Search" button

Click here for Anderson's Law Online Docs

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

 

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 ˝%

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)


 



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