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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.