Effective: October 1, 1953
Latest Legislation: House Bill 1 - 100th General Assembly
An assessor, from the maps and descriptions furnished him by the county auditor and other sources of information, shall make a correct and pertinent description of each tract and lot of real property in his district. When he deems it necessary to obtain an accurate description of any separate tract or lot in his district, he may require the owner or occupier thereof to furnish such description, with any title papers he has in his possession. If such owner or occupier, upon demand, neglects or refuses to so furnish a satisfactory description of such parcel of real property, the assessor may employ a competent surveyor to make a description of the boundaries and location thereof, and a statement of the quantity of land therein. The expense of such survey shall be returned by such assessor to the county auditor, who shall add it to the tax assessed upon such real property, and it shall be collected by the county treasurer with such tax, and when collected, shall be paid, on demand, to the person to whom it is due.
Structure Ohio Revised Code
Chapter 5713 | Assessing Real Estate
Section 5713.01 | County Auditor Shall Be Assessor - Assessment Procedure - Employees.
Section 5713.011 | Notice That Applicant May Apply for Reduction in Taxes.
Section 5713.012 | Project Managers for Mass Appraisals.
Section 5713.02 | Duties of Assessor.
Section 5713.03 | County Auditor to Determine Taxable Value of Real Property.
Section 5713.04 | Tracts to Be Valued Separately - Split Listing for Tax Exemption - Deductions.
Section 5713.041 | Classifying Property for Purposes of Tax Reduction.
Section 5713.05 | County Auditor to List Mineral Lands - Increase or Decrease of Valuation.
Section 5713.051 | True Value of Oil and Gas Reserves on Certain Property.
Section 5713.06 | Apportionment of Aggregate Valuation of Mineral Lands by County Auditor.
Section 5713.07 | Exempted Real Estate.
Section 5713.081 | Collecting Delinquent Taxes on Publicly Owned Property.
Section 5713.082 | Notification of Reentry of Property on Tax List.
Section 5713.083 | Notice When Exempt Property Ceases to Qualify for Exemption; Charge for Failure.
Section 5713.09 | Tax Maps of Subdivisions.
Section 5713.10 | Appointment of Draftsmen.
Section 5713.12 | Ascertaining Mortgage Indebtedness.
Section 5713.13 | Plat and Record of Tracts of Indefinite Description.
Section 5713.14 | County Auditor May Require Production of Title Papers and Surveys.
Section 5713.15 | County Auditor May Require Owner to Make Survey - Auditor May Make Survey.
Section 5713.16 | Recording of Plat.
Section 5713.18 | Plats Presented to Auditor for Assessment and Entry.
Section 5713.19 | Correction of Clerical Errors.
Section 5713.20 | Adding Omitted Property to Tax List.
Section 5713.21 | Correction of Mistakes in Valuing Property - Addition to Duplicate.
Section 5713.22 | Taxation of Forest Lands - Forest Land Defined.
Section 5713.24 | Rules, Forms, Tax Blanks - Application Fee.
Section 5713.25 | Withdrawal of Forest Lands From Classification.
Section 5713.26 | Failure to Conform to Rules - Posting of Notice.
Section 5713.30 | Agricultural Land Definitions.
Section 5713.31 | County Auditor to Value Land for Real Property Tax Purposes - Application Fee.
Section 5713.33 | Agricultural Land Tax List - Contents of List.
Section 5713.34 | Portion of Tax Savings on Converted Lands May Be Recouped.
Section 5713.35 | Conversion of Land on Agricultural Land Tax List - Determination of Charges.
Section 5713.351 | Failure to File an Initial or Renewal Application.
Section 5713.36 | Application for Valuation of Land.
Section 5713.37 | Prohibited Act.
Section 5713.38 | Application for Change of Valuation of Land.