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Ohio Revised Code

Chapter 5713

Assessing Real Estate

5713.01County auditor shall be assessor - assessment procedure - employees 5713.011Notice that applicant may apply for reduction in taxes 5713.012Project managers for mass appraisals 5713.02Duties of assessor 5713.03County auditor to determine taxable value of real property 5713.031Federally subsidized residential rental property reporting 5713.04Tracts to be valued separately - split listing for tax exemption - deductions 5713.041Classifying property for purposes of tax reduction 5713.05County auditor to list mineral lands - increase or decrease of valuation 5713.051True value of oil and gas reserves on certain property 5713.06Apportionment of aggregate valuation of mineral lands by county auditor 5713.07Exempted real estate 5713.08County auditor to make list of exempted property - contents of list - duties of tax commissioner 5713.081Collecting delinquent taxes on publicly owned property 5713.082Notification of reentry of property on tax list 5713.083Notice when exempt property ceases to qualify for exemption; charge for failure 5713.09Tax maps of subdivisions 5713.10Appointment of draftsmen 5713.12Ascertaining mortgage indebtedness 5713.13Plat and record of tracts of indefinite description 5713.14County auditor may require production of title papers and surveys 5713.15County auditor may require owner to make survey - auditor may make survey 5713.16Recording of plat 5713.17Duty to notify county auditor of improvement costing over $2,000 - penalty - examination of buildings 5713.18Plats presented to auditor for assessment and entry 5713.19Correction of clerical errors 5713.20Adding omitted property to tax list 5713.21Correction of mistakes in valuing property - addition to duplicate 5713.22Taxation of forest lands - forest land defined 5713.23Taxation of forest lands - rate - method of determining forest land subject to tax 5713.24Rules, forms, tax blanks - application fee 5713.25Withdrawal of forest lands from classification 5713.26Failure to conform to rules - posting of notice 5713.30Agricultural land definitions 5713.31County auditor to value land for real property tax purposes - application fee 5713.32County auditor to notify applicant when land not devoted exclusively to agricultural use 5713.33Agricultural land tax list - contents of list 5713.34Portion of tax savings on converted lands may be recouped 5713.35Conversion of land on agricultural land tax list - determination of charges 5713.351Failure to file an initial or renewal application 5713.36Application for valuation of land 5713.37Prohibited act 5713.38Application for change of valuation of land 5713.99Penalty